O,h ;hQZ '9j="R; 1.audit
审计 q Xe8Kto sCb=5uI 2.attestation 鉴证
spPNr 5m(^W[u ` 3.credibility 可信赖程度
MsGM5(r:b )i^<r ;_z 4.audit of financial statements 财务报表
审计 }\:NuTf 0h\smqm 5.agreed-upon procedures 执行商定程序
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! 6.high levels of assurance 高水平保证
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7.compilation 编制
C-MjJ6D< r^a7MHY1 8.reliability 可靠性
| Aw%zw1@ DOJ N2{IP 9.relevance 相关性
M`i\VG `Kr,>sEAM 10.professional skepticism 职业谨慎
1@1U/ss1 PFne+T!2F 11.objectivity 客观性
$$5aUI:$~$ #& Rw& 12. professional competence 专业胜任能力
.QJ5sgmh AKyUfAj3 13.Senior/CPA-in-charge 项目经理
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' 14.audit engagement letter 业务约定书
9-DZU,`P ft KTnK. 15.recurring audit 连续审计
?D*/*Gk{ /%TI??PGu 16.the client 委托人
FZ,#0ZYJGP gSUcx9f] 17.change
CPA 更换
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71gT.E i/ )am9 19.the successor CPA 后任注册
会计师 SY^t} A7:/ d>fkA0G/9! 20.the preceding CPA前任
注册会计师 w6GyBo{2O_ Dq5j1m. 21.issue the audit report 出具审计报告
)~] (& \uC15s< 22.expert 专家
V(6Z3g h=kh@}, 23.the board of directors 董事会
A?%H=>v$ (Dl$k Gn 24.knowledge of the entity‘ s business 了解被审计单位情况
)V6Hl@v =L:4i\4 25.assess material misstatement risks评估重大错报风险
U4-g^S[ F,MO@&ue" 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
S.m{eur!,E /bi[e9R 27.a general knowledge of —— 初步了解―――的情况
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5b[jRj6 An"</;HU 30.minutes of meeting 会议纪要
-Sx\Xi"<o= 5Z\#0":e 31.business risks 经营风险
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7 32.appropriateness 适当性
WIf0z#JMJm 7-T{a<g 33.accounting estimate 会计估计
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WKIoS"?-F T}P".kpbS 35.going concern assumption 持续经营假设
V=V:SlS9| i2(1ki/|O 36.audit plan 审计计划
pxf$1 }'/`2!lY 37.significant audit areas 重点审计领域
b e-~\ @ #Av.iAs 38.error 错误
YmgLzGk` Boz@bl mCB 39.fraud舞弊
G *;a^]- b7tOo7a H) 40.modified or additional procedures 修改或追加审计程序
(egzH? ur@Z|5 41.misappropriation of assets 侵占资产
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%V{7DA&C aZ'Lx:)R 45.materialiy 重要性
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q 47.approach the materiality level 接近重要性水平
G\r?f& .Pw\~X3! 48.an acceptably low level 可接受水平
),!;| bh sHl>$Qevz 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
(RZD'U/B Y=n4K< 50.misstatements or omissions 错报或漏报
D{d>5P?W lBFMwJU) 51.aggregate 总计
R&';Oro %\r!7@Q 52.subsequent events 期后事项
-3lb@ 6I6 H;fxxu`cS 53.adjust the financial statements 调整财务报表
A\#P*+k 0 hk;7:G 54.perform additional audit procedures 实施追加的审计程序
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4!+q:< 55.audit risk 审计风险
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'ao"9-c 57.inappropriate audit opinion 不适当的审计意见
|{ PI102 &F5@6nJ` 58.material misstatement 重大的错报
(S`2[.j Bv.`R0e& 59.tolerable misstatement 可容忍错报
pBP.x#| aKJQm'9Ks 60.the acceptable level of detection risk 可接受的检查风险
{Gw.l." F]t(%{#W 查看《
注会考试《审计》中的128个英文单词(二) 》
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