%YbL%i|U o5sw]R5 1.audit
审计 7yXJ\(6R_ >&ZlCE 2.attestation 鉴证
FS=LpvOG) n).*=YLN 3.credibility 可信赖程度
IuA4eDr^Y% ~d3@x\I? 4.audit of financial statements 财务报表
审计 LwTdmR cNN0-<#c 5.agreed-upon procedures 执行商定程序
d`C$vj h?$J;xn 6.high levels of assurance 高水平保证
J"@X>n @2mWNYHR*> 7.compilation 编制
c##tP*( ZJ~0o2xZ' 8.reliability 可靠性
8'_MCx( Ekik_!aB 9.relevance 相关性
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M,X)rM}Q 10.professional skepticism 职业谨慎
Z:Vde^Ih ~:PM_o*6 11.objectivity 客观性
9[teG5wAa .'$8Hj;@ 12. professional competence 专业胜任能力
=,C]d~ Yyd]s\W 13.Senior/CPA-in-charge 项目经理
:WsHP\r jKo9y 14.audit engagement letter 业务约定书
iq?T&44& +> d;%K 15.recurring audit 连续审计
N{ $?u %W$b2N{l 16.the client 委托人
-T i<H9OV F6{/iF 17.change
CPA 更换
注册会计师 ,grx'to(X Q+wO\TtE 18.the existing CPA 现任注册
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2VUN 21.issue the audit report 出具审计报告
k.2GIc:5 -3ANNj 22.expert 专家
l_$>$d &<_q00F 23.the board of directors 董事会
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V +?ZP3vgGA 24.knowledge of the entity‘ s business 了解被审计单位情况
!syyOfu`} cHR*. 25.assess material misstatement risks评估重大错报风险
V6_5v+n )4-!]NsV 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
rBU)@I pDG W`c$2KS?DO 27.a general knowledge of —— 初步了解―――的情况
u"%D; CB,2BTtRE 28.a more knowledge of—— 进一步了解的情况
I<,~>'cq. I Z*) 29.the prior year‘s working papers 以前年度
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?Q+*[YEJ5 [` }w7 30.minutes of meeting 会议纪要
a&2x;diF gdoaXw;Sy 31.business risks 经营风险
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C{ #@5VT*/7 32.appropriateness 适当性
GUD]sXSj w|6?A- 33.accounting estimate 会计估计
*GY8#Az t9*e" QH 34.management representations 管理层声明
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}Q lq]8zm<\)] 35.going concern assumption 持续经营假设
-P-8D6 |uz\XK 36.audit plan 审计计划
W1Fhx` 2A =Y 37.significant audit areas 重点审计领域
,UC|[-J K>LS8,8V 38.error 错误
k h*WpX 1Z;cb0: 39.fraud舞弊
Vr"'O6 ~Ym*QSD 40.modified or additional procedures 修改或追加审计程序
{Y=k`t, d0|{/4IWw; 41.misappropriation of assets 侵占资产
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jZT #O,w{S 42.transactions without substance 虚假交易
( xzruI5P R/fE@d2~In 43.unusual pressures 异常压力
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CS*lk!C \o3s&{+y, 45.materialiy 重要性
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zFipuG02 47.approach the materiality level 接近重要性水平
5 8L@:>" 0)\(y 48.an acceptably low level 可接受水平
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R[ V L0H^S)g 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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"\rO}(gC;` /NR*<,c% 51.aggregate 总计
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NA dD'KP4Io@ 52.subsequent events 期后事项
zL50|U0H $Jn.rX0}$ 53.adjust the financial statements 调整财务报表
Y#-c<o}f vl}}h%BC 54.perform additional audit procedures 实施追加的审计程序
`WxGU mr_NArF 55.audit risk 审计风险
WLh!L='{BK 8@rF~^-_ 56.detection risk 检查风险
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(sW 57.inappropriate audit opinion 不适当的审计意见
FEopNDy@y f* h nzj 58.material misstatement 重大的错报
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yDe*-N\'W VC Ay~, 查看《
注会考试《审计》中的128个英文单词(二) 》
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