#cy;((z uB ZF~@a+o 1.audit
审计 o{?R z3z dNfME*"yN 2.attestation 鉴证
K#!c<Li# $Cx ?%X^b 3.credibility 可信赖程度
`4kVe= { {kNV|E 4.audit of financial statements 财务报表
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@>($BX] R7ze~[oF 5.agreed-upon procedures 执行商定程序
nBJ'ak @\s*f7 6.high levels of assurance 高水平保证
s2*~n_B >JckN4v 7.compilation 编制
]<Kkq! zVyMmw\ 8.reliability 可靠性
vA&MJD{ mfCp@1;26 9.relevance 相关性
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4F(X0 12. professional competence 专业胜任能力
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O 13.Senior/CPA-in-charge 项目经理
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h6 iV2v<ap.n 14.audit engagement letter 业务约定书
>7,?X_:A-1 $QB/n63 15.recurring audit 连续审计
~6Pv5DKq 8]j*z n?, 16.the client 委托人
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!hWS%m@ 17.change
CPA 更换
注册会计师 ^bk:g}o (bp4ly^ 18.the existing CPA 现任注册
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MYfQt JpE7"Z"~MS 19.the successor CPA 后任注册
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20.the preceding CPA前任
注册会计师 ^ DCBL&I [PX%p;"D 21.issue the audit report 出具审计报告
F_ -}GN% =M9;`EmC 22.expert 专家
R1vuf*A5, &t:~e" 5< 23.the board of directors 董事会
s((c@)M ,s`4k?y 24.knowledge of the entity‘ s business 了解被审计单位情况
8h,=yAn5 ToR@XL!%rP 25.assess material misstatement risks评估重大错报风险
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|'qvq/#^ 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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_lrvK99 (tvfF0~ 28.a more knowledge of—— 进一步了解的情况
Ubm]V{7 Pl\NzB,` 29.the prior year‘s working papers 以前年度
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,n}>iTE 30.minutes of meeting 会议纪要
3/V0w|ZgD ]w_JbFmT 31.business risks 经营风险
ek1<9"y RA1K$D ?A 32.appropriateness 适当性
XwIKpr8 (f;.`W 33.accounting estimate 会计估计
W:>XXUU MO@XbPZB 34.management representations 管理层声明
qs{wrem ?7uK:'8 35.going concern assumption 持续经营假设
0+T:};] ,H>'1~q 36.audit plan 审计计划
V3(8?Fz. =[,EFkU?B 37.significant audit areas 重点审计领域
4s6,`- W.BX6 38.error 错误
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Nb7VUV7 39.fraud舞弊
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V.]\ XhUVDmeUMb 41.misappropriation of assets 侵占资产
;FJFr*PM QB3er]y0% 42.transactions without substance 虚假交易
=q}Z2 OoYh 4%#q.qI 43.unusual pressures 异常压力
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Va[t'%~&zR Jl<pWjkZZ 45.materialiy 重要性
,P%i%YPj &"(zK"O 46.exceed the materiality level 超过重要性水平
ZCuo YE$g $[oRbH8g 47.approach the materiality level 接近重要性水平
6)c-s|# YJ|U|[ 48.an acceptably low level 可接受水平
"B>8on8O CEAmb[h 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
Nw{Cu+AwG ~G1B}c] 50.misstatements or omissions 错报或漏报
"RTv[n! NQA2usb 51.aggregate 总计
f@2F! +8Y|kC{9" 52.subsequent events 期后事项
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54.perform additional audit procedures 实施追加的审计程序
OF2W UcQ U>sEFzBup 55.audit risk 审计风险
gJ~CD1`O v#EFklOP 56.detection risk 检查风险
r'4Dj&9Ac Ckc5;:b&m 57.inappropriate audit opinion 不适当的审计意见
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'uF75C 58.material misstatement 重大的错报
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AIFIy 59.tolerable misstatement 可容忍错报
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TO( D8{,}@ 60.the acceptable level of detection risk 可接受的检查风险
\_YDSmjy F]fXS-@ c 查看《
注会考试《审计》中的128个英文单词(二) 》
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