PN J&{4wY 23houS 1.audit
审计 QAl4w)F nHF~a?|FT 2.attestation 鉴证
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'| 3.credibility 可信赖程度
0Q#}: |{,c2Ck:N 4.audit of financial statements 财务报表
审计 9@Cu5U] -I*vl 5.agreed-upon procedures 执行商定程序
2zv:j7 tblduiN 6.high levels of assurance 高水平保证
sUiO~<Ozpk {7$jwk 7.compilation 编制
tK# /S+l F]<2nb7 8.reliability 可靠性
dxS5-aWy9w /#t::b+>x 9.relevance 相关性
{C8IYBm #l9sQ-1Q 10.professional skepticism 职业谨慎
Bw+?MdS NCo!n$O1~ 11.objectivity 客观性
|v#D}E O^ &m 12. professional competence 专业胜任能力
5xj8^W^G9 ]|K6Z>V 13.Senior/CPA-in-charge 项目经理
{z;K0 /Q89 y[ 14.audit engagement letter 业务约定书
X -=M>H^ z7P~SM 15.recurring audit 连续审计
[yc7F0Aw v<(+ l)Ln 16.the client 委托人
`6# s+JA[ =E(ed,gH8 17.change
CPA 更换
注册会计师 /m^G 99N w~=xO_% 18.the existing CPA 现任注册
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2r+nr zR/mz) 6_ 19.the successor CPA 后任注册
会计师 tef>Py <{YzmN\Z 20.the preceding CPA前任
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$Tt.r 21.issue the audit report 出具审计报告
{(tR<z) P{J9#.Zq&s 22.expert 专家
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UV{})T*s cBOt=vg,5 24.knowledge of the entity‘ s business 了解被审计单位情况
0;OZ|;Z c@nh>G:y{& 25.assess material misstatement risks评估重大错报风险
q]Xu #:X c7WOcy@M 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
'*@=SM tqp i{e 27.a general knowledge of —— 初步了解―――的情况
zYWVz3l bTAY5\wB 28.a more knowledge of—— 进一步了解的情况
/L|x3RHs nYvkeT 29.the prior year‘s working papers 以前年度
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W+4Bx=Mj k;SKQN 30.minutes of meeting 会议纪要
0~DsA Ua *%atE 31.business risks 经营风险
7Xh @%[ *M>~$h7 32.appropriateness 适当性
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' 33.accounting estimate 会计估计
5'w&M{{9 VyNU<} 34.management representations 管理层声明
e(&u3 #7Nn %t74*cX 35.going concern assumption 持续经营假设
J{XRltI+ CC$rt2\e 36.audit plan 审计计划
fgF@ x ^AXH}g 37.significant audit areas 重点审计领域
J'WOqAnPZ P"@^BQ4 38.error 错误
Z}SqiT X_Pbbx_j 39.fraud舞弊
~[BGKqh 9d=\BBNZ 40.modified or additional procedures 修改或追加审计程序
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r5$!41 41.misappropriation of assets 侵占资产
MFWkJbZV x[+bLlb 42.transactions without substance 虚假交易
^6Yt2Bhs J?4dafkw 43.unusual pressures 异常压力
!#e+!h@ )}_}D+2 44.the suspected noncompliance 涉嫌存在违法行为
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BmYX8j] 45.materialiy 重要性
|;p.!FO h^14/L=| 46.exceed the materiality level 超过重要性水平
!i@A}$y ,WW=,P 47.approach the materiality level 接近重要性水平
K,*z8@ REsw=P!b 48.an acceptably low level 可接受水平
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tk:G6Bkid #60gjHYaV 50.misstatements or omissions 错报或漏报
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Y\4B2:Qd9 }"kF<gG1 52.subsequent events 期后事项
? 5OK4cR [ThAvQ_$ 53.adjust the financial statements 调整财务报表
]-;JHB5A_: G2P:|R 54.perform additional audit procedures 实施追加的审计程序
NJQy*~P axN\ZXU 55.audit risk 审计风险
-<" ;|v4 OcC|7s", 56.detection risk 检查风险
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'B n5tsaU; 57.inappropriate audit opinion 不适当的审计意见
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Pdao{P %8YUK/(|n 58.material misstatement 重大的错报
cXYE!( w2lO[o~x} 59.tolerable misstatement 可容忍错报
GsiKL4|mj 'UuHyC2Ha3 60.the acceptable level of detection risk 可接受的检查风险
~JS@$ # <P]%{msGH 查看《
注会考试《审计》中的128个英文单词(二) 》
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