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HY "}X+vd`` 1.audit
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E{[j >~,~X9 2.attestation 鉴证
&J/EBmY[ Z`kVyuQ 3.credibility 可信赖程度
+(!/(2>~ :Quep-:fy< 4.audit of financial statements 财务报表
审计 Ar)EbGId !>F70 5.agreed-upon procedures 执行商定程序
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=*E -3ePCAtXbe 6.high levels of assurance 高水平保证
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<`3 7.compilation 编制
S:{xx`6K `\@n&y[`7 8.reliability 可靠性
|dxWO ViW2q"4= 9.relevance 相关性
Ko&4{}/ (g@X.*c8 10.professional skepticism 职业谨慎
53hX%{3 0=&S?J#! 11.objectivity 客观性
/SJ>< B9,39rG/7+ 12. professional competence 专业胜任能力
t;+b*S6D a =W%x{ 13.Senior/CPA-in-charge 项目经理
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C*b 14.audit engagement letter 业务约定书
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V%09R 15.recurring audit 连续审计
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^P{y^@XI 16.the client 委托人
(1cB Tf ZklO9Ox( 17.change
CPA 更换
注册会计师 Ep(xlHTv ~0+<-T 18.the existing CPA 现任注册
会计师
f:46.)Wj< xq.kH| bH 19.the successor CPA 后任注册
会计师 E-^(VZ_Xj +\["HS7+'0 20.the preceding CPA前任
注册会计师 R1SFMI
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)o:sDj`b] =?W7OV^BE 23.the board of directors 董事会
\A^8KVE! #8L:.,AYE 24.knowledge of the entity‘ s business 了解被审计单位情况
UU(Pg{DA6 #do%u"q 25.assess material misstatement risks评估重大错报风险
&3IkC(yD 0,-]O= 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
9_==C"F ,FP0n 27.a general knowledge of —— 初步了解―――的情况
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28.a more knowledge of—— 进一步了解的情况
:@5{*o YFu>`w^Y 29.the prior year‘s working papers 以前年度
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h<M1q1) QDj%m %Xd 30.minutes of meeting 会议纪要
t{B@k[| 02J(*_o 31.business risks 经营风险
MB:[: nX _'mC*7+ 32.appropriateness 适当性
"c} en[ $@kOMT 33.accounting estimate 会计估计
&u^]YE{ |%5pzYe 34.management representations 管理层声明
6|'7Mr~\ $aEv*{$y 35.going concern assumption 持续经营假设
> dVhIbG .Y2Hd$rs 36.audit plan 审计计划
Y5 ;a VOC$Kqg; 37.significant audit areas 重点审计领域
>`3F`@1L0 mW {uChHP 38.error 错误
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{/)i}V#RE >Q<XyAH~ 40.modified or additional procedures 修改或追加审计程序
Q}^Ip7T "5dke^yk0 41.misappropriation of assets 侵占资产
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G6{'|CV .fqy[qrM 44.the suspected noncompliance 涉嫌存在违法行为
!wUznyYwt g]JJ!$*1 45.materialiy 重要性
j;48Yya' Rs{8vV 46.exceed the materiality level 超过重要性水平
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& 9W(&g)` 47.approach the materiality level 接近重要性水平
A@_>9; VJw7defc 48.an acceptably low level 可接受水平
"0nsY E h{_\okC> 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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OY(CB(2N Jlb{1B$7 51.aggregate 总计
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%{IgY{X irm4lb5 53.adjust the financial statements 调整财务报表
"CC"J(&a \z2y?"\? 54.perform additional audit procedures 实施追加的审计程序
KwMt@1Z Eo^m; p5 55.audit risk 审计风险
>WZbbd- Hmm0H6&u 56.detection risk 检查风险
4x-,l1NMR Kyk{:UnI 57.inappropriate audit opinion 不适当的审计意见
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w&?" ,J+L_S+B~ 58.material misstatement 重大的错报
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T=~d.&J 59.tolerable misstatement 可容忍错报
a;KdkykG QsxvA;7% 60.the acceptable level of detection risk 可接受的检查风险
P 0+@,kM MYb^G\K 查看《
注会考试《审计》中的128个英文单词(二) 》
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