#?8'Z/1) 7!L"ef62o 1.audit
审计 Z\LW<**b _(oJ8h( 2.attestation 鉴证
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&h 3.credibility 可信赖程度
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\6p 4.audit of financial statements 财务报表
审计 l_QpPo!a /z5j.TMs 5.agreed-upon procedures 执行商定程序
8G(wYlxi qj=12; 6.high levels of assurance 高水平保证
o5AyJuS-u$ .VWH 7.compilation 编制
&hqGGfVsd \s+<w3 8.reliability 可靠性
+F4xCz7f cl14FrpYu 9.relevance 相关性
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lJ H|75, !< 10.professional skepticism 职业谨慎
W99Fb+$I #Wh"_zpM+ 11.objectivity 客观性
*i)GoQoB &5C%5C~ch 12. professional competence 专业胜任能力
5E}0<& sF(U?)48 13.Senior/CPA-in-charge 项目经理
6t*=.b,N VZw( "a*TB 14.audit engagement letter 业务约定书
[=.. #y!U JWH}0+1* 15.recurring audit 连续审计
=cqaA^HQL .KK"KO5k 16.the client 委托人
_mFb+8C = `70]% 17.change
CPA 更换
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vj@?62 ?Tb'J`MO 18.the existing CPA 现任注册
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B/pNM81( RI-whA8+ 19.the successor CPA 后任注册
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注册会计师 9;JUc0% sOVaQ&+y 21.issue the audit report 出具审计报告
ib uA~\5 0H;dA1 22.expert 专家
`p'L3u5H- CbK7="48 23.the board of directors 董事会
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?CM,k0 24.knowledge of the entity‘ s business 了解被审计单位情况
YHCXVu<.b vjbot^W9 25.assess material misstatement risks评估重大错报风险
aLhTaB-va 9 Q].cDe[ 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
0*q~(.>a ZL~}B.nqS 27.a general knowledge of —— 初步了解―――的情况
aLq=%fsV) Zw"6-h4 28.a more knowledge of—— 进一步了解的情况
[NaU\;w\ 9.PY49| 29.the prior year‘s working papers 以前年度
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[xM07%: >-+MWu= 30.minutes of meeting 会议纪要
QIo|t!7F uCmdNY 31.business risks 经营风险
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32.appropriateness 适当性
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0C 33.accounting estimate 会计估计
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ChGwG.-%L 34.management representations 管理层声明
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n [o|]>(tk 35.going concern assumption 持续经营假设
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}%(i 36.audit plan 审计计划
ki}Uw# 2Uu,Vv 37.significant audit areas 重点审计领域
'_(oa<g BWw7o{d 38.error 错误
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V<ODt% 1~Pht:,t 40.modified or additional procedures 修改或追加审计程序
t"RgEH@ ho^1T3 41.misappropriation of assets 侵占资产
?Vt$ Q"Q|]f* 42.transactions without substance 虚假交易
15 nc ;x+4jpH]B 43.unusual pressures 异常压力
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KT`/d 44.the suspected noncompliance 涉嫌存在违法行为
I0)iC[s8; :!{aey 45.materialiy 重要性
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ZQFr'* 46.exceed the materiality level 超过重要性水平
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B50~it 47.approach the materiality level 接近重要性水平
@JN%P}4) vs6`oW"{# 48.an acceptably low level 可接受水平
MZL~IX T_YN^za(q 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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uY'Ib[H Z/Mp=273 52.subsequent events 期后事项
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Phw0aV 56.detection risk 检查风险
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14zo0ANM ncS^NH(& 58.material misstatement 重大的错报
|mci-ZT m=%W <8[V 59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险
guFR5>-L C'zMOR6c 查看《
注会考试《审计》中的128个英文单词(二) 》
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