at
{p4Sl
i2rSP$j 1.audit
审计 TBQ68o FN<>L0 2.attestation 鉴证
>o v#\ 7l/lY-zO 3.credibility 可信赖程度
<#57q% kksff
zG 4.audit of financial statements 财务报表
审计 oNw=O>v ]0 = |?n$7 5.agreed-upon procedures 执行商定程序
lMh>eX *PV7s 6.high levels of assurance 高水平保证
[tJn!cMs 2Xk;]-T!
7.compilation 编制
jO5R ~O` 4
qY 8.reliability 可靠性
rc<Ix n1JV)4Mv 9.relevance 相关性
>5Lp; .5!`wwVi 10.professional skepticism 职业谨慎
Ii5U)
" U1Fo #L 11.objectivity 客观性
+Ek1~i. hcRe,}wJ 12. professional competence 专业胜任能力
8Dt
pb7\o 3.hFYA w 13.Senior/CPA-in-charge 项目经理
)u28:+8 lF.kAEC 14.audit engagement letter 业务约定书
oIx|)[ @x}^2FE 15.recurring audit 连续审计
ILl~f\xG) J?X{NARt 16.the client 委托人
H25Qx;(dTk 7RBEEE`) 17.change
CPA 更换
注册会计师 r-!Qw1 YEaT_zWG0 18.the existing CPA 现任注册
会计师
d0ht*b H~vrCi~t" 19.the successor CPA 后任注册
会计师 =Hn--DEMg $RRX- 20.the preceding CPA前任
注册会计师 R"JXWw ]Q0bL 21.issue the audit report 出具审计报告
1 hFh
F^ U9^1A* 22.expert 专家
Iy4%,8C]g B0)|sH 23.the board of directors 董事会
9kF0H
a}J X=abaKl 24.knowledge of the entity‘ s business 了解被审计单位情况
[xrsa!$ {~FPv
mj& 25.assess material misstatement risks评估重大错报风险
!
}e75=x ;L -)$Dy4 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
.;Gx.}ITG6 +swT MR 27.a general knowledge of —— 初步了解―――的情况
[)jNy_4 p U !: 28.a more knowledge of—— 进一步了解的情况
z#PaQp5F 3Og}_ 29.the prior year‘s working papers 以前年度
工作底稿
# |(>UM\ w:deQ:k 30.minutes of meeting 会议纪要
\<`oW> rb4; @& 31.business risks 经营风险
Wu|MNB?M cAwqIihZ 32.appropriateness 适当性
52Lp_M lOeX5%$Z 33.accounting estimate 会计估计
& C)1( 5VOw}{Pt 34.management representations 管理层声明
Kx)PK 8UgogNR\ 35.going concern assumption 持续经营假设
Keo<#C
c? ;ZAwf0~ 36.audit plan 审计计划
/t7f5mA g~.#.S ds 37.significant audit areas 重点审计领域
(.@pe Hu)# C"**>OGe 38.error 错误
BgT ^ ;UpJ_y)n8\ 39.fraud舞弊
Jh&DL8` &ck}3\sQ 40.modified or additional procedures 修改或追加审计程序
=<Sn&uL ]*mUc` 41.misappropriation of assets 侵占资产
^zO{A ks ;Bz|hB{ 42.transactions without substance 虚假交易
E' `; U_PH#e 43.unusual pressures 异常压力
$6*Yh-"g ~!PWJ~U 44.the suspected noncompliance 涉嫌存在违法行为
x=7:D
%(khE-SW 45.materialiy 重要性
5m0lk|` '5$@I{z 46.exceed the materiality level 超过重要性水平
SDE+"MjBY inO;Uwlv 47.approach the materiality level 接近重要性水平
yUo8-O aL7 e<1Ewml(] 48.an acceptably low level 可接受水平
|36% B7H c,;VnZ
9wC 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
H.;}%id DMch88W 50.misstatements or omissions 错报或漏报
FA{Q6fi:2 ZpOME@9, 51.aggregate 总计
.4"BN<9 j;y(to-e>D 52.subsequent events 期后事项
`3VI9GmQ o jxK8_kl 53.adjust the financial statements 调整财务报表
d1c+Ii% gAztdAsLM 54.perform additional audit procedures 实施追加的审计程序
5,^DT15a4P d@{12hq 55.audit risk 审计风险
l\V1c90m {p/Yz# 56.detection risk 检查风险
%RtL4"M2j
WZ,k][~ 57.inappropriate audit opinion 不适当的审计意见
}1k?t h 8g_kZ^<[ 58.material misstatement 重大的错报
sBI/`dGZV b,+KXx 59.tolerable misstatement 可容忍错报
Lm`-q(!7w -A<@Pg 60.the acceptable level of detection risk 可接受的检查风险
Myg;2 . Q) aZ0 Pt 查看《
注会考试《审计》中的128个英文单词(二) 》
A. tGr(r c\rP
-"C