S^|$23} ,tcP=fdk] 1.audit
审计 U?JiVxE^ ]cn/(U` 2.attestation 鉴证
Tt{U"EFO &fCP2]hj' 3.credibility 可信赖程度
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4+zd uE"5 cq'B/ 4.audit of financial statements 财务报表
审计 Po'-z<}wS hU 9\y 5.agreed-upon procedures 执行商定程序
,2RC |h^O, a3Z:C!|O' 6.high levels of assurance 高水平保证
RP,A!pa@ P4hZB_.= 7.compilation 编制
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8.reliability 可靠性
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<9. 9.relevance 相关性
Y0 @'za^y j|&{e91,? 10.professional skepticism 职业谨慎
u+I3IdU3 kX@bv"i 11.objectivity 客观性
gsLr= l. XknF 12. professional competence 专业胜任能力
B jH ~Ml2 dNOX&$/= 13.Senior/CPA-in-charge 项目经理
G/NTe 's$A+8;L 14.audit engagement letter 业务约定书
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t9?R/:B% 15.recurring audit 连续审计
3DxZ#/! _L?v6MTj 16.the client 委托人
6W)xj6<@ =@Q#dDnFu% 17.change
CPA 更换
注册会计师 }V\P,ck z0T`5NG@ 18.the existing CPA 现任注册
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fn1 ?Qp| f%bc64N( 19.the successor CPA 后任注册
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(7N^@ jHs<s`#h 21.issue the audit report 出具审计报告
v(qV\:s}m 5u'TmLuKT 22.expert 专家
@/CRIei >v^2^$^u 23.the board of directors 董事会
S1D9AcK :*mA,2s 24.knowledge of the entity‘ s business 了解被审计单位情况
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5*{f Y 25.assess material misstatement risks评估重大错报风险
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4a(g<5wfI >Sc$R0 27.a general knowledge of —— 初步了解―――的情况
4?9soc UI|v/(_^F 28.a more knowledge of—— 进一步了解的情况
2uvQf&, xB?S#5G} 29.the prior year‘s working papers 以前年度
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YH/S2 D c*y$bf< 30.minutes of meeting 会议纪要
2x)0?N[$O :)KTZ 31.business risks 经营风险
]I{qp~^#n 1VhoJGH;C 32.appropriateness 适当性
.yctE:n 3R)cbwL 33.accounting estimate 会计估计
p{mxk)A o~i]W.SI( 34.management representations 管理层声明
m&Y;/kr ~[d=s 35.going concern assumption 持续经营假设
pr0@sri@ , aRJ!AZ 36.audit plan 审计计划
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o9U0kI=W 37.significant audit areas 重点审计领域
naec"Kut WmT}t 38.error 错误
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?=;e.qK=71 ;4-pupK~% 40.modified or additional procedures 修改或追加审计程序
AmT|%j&3 l}2%?d 41.misappropriation of assets 侵占资产
]wkSAi5z* T+AlcOP 42.transactions without substance 虚假交易
9#Aipu\ 68&6J's; 43.unusual pressures 异常压力
/(hP7_]`2 ^7ea6G" 44.the suspected noncompliance 涉嫌存在违法行为
nLFx/5sL *j_fG$10g 45.materialiy 重要性
F:*[ z:ru68 46.exceed the materiality level 超过重要性水平
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Vq\..!y @\%)'WU 48.an acceptably low level 可接受水平
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D3w M5cOz|j/*R 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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#q~3c;ec 1WUFk ?p 52.subsequent events 期后事项
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"W_jdE6v (PsSE:r}+ 54.perform additional audit procedures 实施追加的审计程序
m'Ek p !OuTXa,IH 55.audit risk 审计风险
DuO%B O, ``\(P 56.detection risk 检查风险
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.UT,lqEkv Z!*8JaMT 58.material misstatement 重大的错报
g9([3pV, N1s$3Ul 59.tolerable misstatement 可容忍错报
:]u}xDv3 RKoP6LGw 60.the acceptable level of detection risk 可接受的检查风险
(2O} B.6 yNLa3mW 查看《
注会考试《审计》中的128个英文单词(二) 》
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