`xie/ sX|bp)Nw 1.audit
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(cdtUE8 V8+8?5'l 3.credibility 可信赖程度
dc%0~Nz 6/l{e)rX2o 4.audit of financial statements 财务报表
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m%\h ;}QM#5Xdt 5.agreed-upon procedures 执行商定程序
+WB';D Wv-nRDNG 6.high levels of assurance 高水平保证
=` KV),\ J6J|&Z~UT, 7.compilation 编制
7) YLFM3IaP 8.reliability 可靠性
@V71%D8{ )sG/H8 9.relevance 相关性
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?9 10.professional skepticism 职业谨慎
|!\5nix3A> !1fAW!8 11.objectivity 客观性
P#N@W_""YD x5"F`T>Y 12. professional competence 专业胜任能力
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.(&@ 13.Senior/CPA-in-charge 项目经理
Nc[[o>/Cb ;.#l[ 14.audit engagement letter 业务约定书
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'hUw* 16.the client 委托人
1zlBkK 4j VFzO%. 17.change
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f}h{X 18.the existing CPA 现任注册
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19.the successor CPA 后任注册
会计师 uZkh. 0yB $R_RKyXzo 20.the preceding CPA前任
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M;zJ1 qTi%].F"G 21.issue the audit report 出具审计报告
NI33lp$V (5R_q.Wu 22.expert 专家
7@l.ZECJ1 +?R! 23.the board of directors 董事会
$5S/~8g( xYl ScM_~ 24.knowledge of the entity‘ s business 了解被审计单位情况
/IyCvo *7:HO{P>Y 25.assess material misstatement risks评估重大错报风险
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HB\Uc 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
+VdC g_ t?6_^ 08 27.a general knowledge of —— 初步了解―――的情况
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7'%i ac< hz0 29.the prior year‘s working papers 以前年度
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mjXO}q7 RY9h^q* 30.minutes of meeting 会议纪要
)7TuV" CHo(:A.U> 31.business risks 经营风险
;JAb8dyS2 iQj2aK Gs 32.appropriateness 适当性
4E~!$Ustx `(6g87h 33.accounting estimate 会计估计
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y`Km96Ui ~n)<L7 35.going concern assumption 持续经营假设
,)](h+zl_6 I@9[ 36.audit plan 审计计划
Z%1{B*(e V-.Nc# 37.significant audit areas 重点审计领域
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j'XU IolKe:'>@ 38.error 错误
/C"?Y' g W(7jFl 39.fraud舞弊
T3#KuiwU9 Y[WL}:"93 40.modified or additional procedures 修改或追加审计程序
zy!mP .Bb86Y=3 41.misappropriation of assets 侵占资产
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6Lhfb\2? s!Y`1h{ 44.the suspected noncompliance 涉嫌存在违法行为
!3 j@gi2 ^ua8Ya 45.materialiy 重要性
[23F0-p Z?_t3 46.exceed the materiality level 超过重要性水平
q;0QI{:5v U{%N.4: 47.approach the materiality level 接近重要性水平
)Fw{|7@N g9K7_T #W 48.an acceptably low level 可接受水平
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CLT \yNe5 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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~ G"&yE.E5 50.misstatements or omissions 错报或漏报
|r%lJmBB lX*IEAc 51.aggregate 总计
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JKl@ :SD^?.W\iT 52.subsequent events 期后事项
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&9:"X 1p |}=R 54.perform additional audit procedures 实施追加的审计程序
5Dv;-G; U9ZWSDs 55.audit risk 审计风险
?.%'[n>P V( A p|I:G 56.detection risk 检查风险
Q $5U5hb uv$t>_^ 57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报
eO?.8OM-a G*x"drP 59.tolerable misstatement 可容忍错报
:6}y gL*i p[Yja y+ 60.the acceptable level of detection risk 可接受的检查风险
R]y[n;aGC EX.`6,:+2 查看《
注会考试《审计》中的128个英文单词(二) 》
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