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BT9|LI 1.audit
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B? 2.attestation 鉴证
B>0].CK` e,Uo#T6J 3.credibility 可信赖程度
SAyufLEv, 1$p2}Bf{n 4.audit of financial statements 财务报表
审计 4\4FolsK `Ch9~*p 5.agreed-upon procedures 执行商定程序
d~JKH&x< 'a\%L:` 6.high levels of assurance 高水平保证
8n*.).33 VB,?Mo}R 7.compilation 编制
\E*d\hrl{ B4i!/@0s 8.reliability 可靠性
6er-{.L= ^$'z!+QRM 9.relevance 相关性
2kIa*#VOJ U qFv}VsnF 10.professional skepticism 职业谨慎
\uza=e x6e}( &p* 11.objectivity 客观性
8&)DE@W u (em&M 12. professional competence 专业胜任能力
&3TEfvz 6y9t(m 13.Senior/CPA-in-charge 项目经理
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AWg/T mg$]QnbAnH 14.audit engagement letter 业务约定书
Cc%LztP> '8{Ne!y 15.recurring audit 连续审计
2-C!jAfd {6_|/KE9_ 16.the client 委托人
5sx1Zq7 =[@zF9 17.change
CPA 更换
注册会计师 5yzv|mrx j]aoR 18.the existing CPA 现任注册
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dAkgR~ >76\nGO 19.the successor CPA 后任注册
会计师 #nK>Z[ q&W[j5E 20.the preceding CPA前任
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R<A 21.issue the audit report 出具审计报告
'Pn3%&O$ }}>q2y 22.expert 专家
Od5JG .] }L# _\ 23.the board of directors 董事会
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Ne!o8 25.assess material misstatement risks评估重大错报风险
"F.;Dv9V[0 1>E<8&2[L 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
c%'RR?Tl CJJzCVj 27.a general knowledge of —— 初步了解―――的情况
z2QP)150 PEuIWXr 28.a more knowledge of—— 进一步了解的情况
PSZL2iGj9V d[V;&U 29.the prior year‘s working papers 以前年度
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2gq9k}38 Te}8!_ohyC 30.minutes of meeting 会议纪要
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%Q^o5m 31.business risks 经营风险
1][S#H/? [`rba' 32.appropriateness 适当性
-U/c\-~fU 1r]IogI 33.accounting estimate 会计估计
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&9fr lS'-xEv? 34.management representations 管理层声明
"vyNxZE kT'u1q$3Vo 35.going concern assumption 持续经营假设
Gq }U|Z v4.#;F.\m 36.audit plan 审计计划
S7L=#+Z 0iwZT&O 37.significant audit areas 重点审计领域
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w$`5g IuRmEL_Q_ 42.transactions without substance 虚假交易
FWHNj.r vbD{N3p)?n 43.unusual pressures 异常压力
FcYFovS )8UWhl= 44.the suspected noncompliance 涉嫌存在违法行为
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~tR~?b T x`dHJq`_g 46.exceed the materiality level 超过重要性水平
+[tE ^`-F ?}a;}Q6 47.approach the materiality level 接近重要性水平
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f1 _<G tP2qK_\e= 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
],JEBt $[/&74#0HX 50.misstatements or omissions 错报或漏报
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eQD)$d_5 =IW?WIXk 52.subsequent events 期后事项
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d~:!#uWyFk )Ib<F7v 54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险
)p~BQ~eip; S!G(a"<W 56.detection risk 检查风险
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E<L;u 9lW;Nk*j: 57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报
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<m krC{ed 59.tolerable misstatement 可容忍错报
weE/TW\e ,XIz?R>;c 60.the acceptable level of detection risk 可接受的检查风险
#&m0WI1 $ n+w$CI) 查看《
注会考试《审计》中的128个英文单词(二) 》
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