I6.rN\%b ]\pi!oa 1.audit
审计 6v)TCj/ bzi"7%c 2.attestation 鉴证
@v)Z>xv Z[?n{vD7 3.credibility 可信赖程度
H*W>v[> &4?&tGi 4.audit of financial statements 财务报表
审计 ~gI%lORqN bmG`:_ 5.agreed-upon procedures 执行商定程序
&n<YmW?" V*?cMJ_G 6.high levels of assurance 高水平保证
p2STy\CS j`_S%E% X 7.compilation 编制
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{++EX2 9.relevance 相关性
D3Q+K im>(^{{r& 10.professional skepticism 职业谨慎
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L(H25z 11.objectivity 客观性
GHv6UIe& !^arWH[od 12. professional competence 专业胜任能力
[> HKRVy <6Q^o[L 13.Senior/CPA-in-charge 项目经理
{ZeY:\G~ e;.,x 5+ 14.audit engagement letter 业务约定书
/v!yI$xc D \ rns+ 15.recurring audit 连续审计
Hx#YN*\.M Olzw)WjG 16.the client 委托人
kvbZx{s 0%f}Q7*R 17.change
CPA 更换
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yT^2;/Z x1gS^9MqCB 19.the successor CPA 后任注册
会计师 J9T2 p\5 Q>1BOH1by 20.the preceding CPA前任
注册会计师 K=f4<tP_ RC_Pj) 21.issue the audit report 出具审计报告
i%i~qTN 5:@bNNX'j 22.expert 专家
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@0. s#$t!F??9 24.knowledge of the entity‘ s business 了解被审计单位情况
/H'- }C }c,b]!: 25.assess material misstatement risks评估重大错报风险
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-VS=L * F!B4go 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
1<!P:@( 0,hs%x>v 27.a general knowledge of —— 初步了解―――的情况
:w8{BIUN) w{tA{ { 28.a more knowledge of—— 进一步了解的情况
er3Mvw S1=P-Ao 29.the prior year‘s working papers 以前年度
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n.+*_c8 k C%4ed# 30.minutes of meeting 会议纪要
@GQe-04W` uda++^y: 31.business risks 经营风险
P-X|qVNK1Z KM &P5} 32.appropriateness 适当性
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UBd+,]"f 33.accounting estimate 会计估计
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Xqf\}p n S}C[ 35.going concern assumption 持续经营假设
2IYzc3Z{9 gJ l^K 36.audit plan 审计计划
p[4 +`8 Fo3*PcUv 37.significant audit areas 重点审计领域
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{C w.?JU S257+ K9 39.fraud舞弊
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QFnuu-82" )WvKRp r 41.misappropriation of assets 侵占资产
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JE O$v|X 42.transactions without substance 虚假交易
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M7BpOmK' 43.unusual pressures 异常压力
NVzo)C8kb z$&B7? 44.the suspected noncompliance 涉嫌存在违法行为
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ZvyZ5UA th{J;a 46.exceed the materiality level 超过重要性水平
bqn(5)% { 1(;{w+nM 47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平
8cO?VH,nk '6zZ`Ll9 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
,X/j6\VBO AYf}=t| 50.misstatements or omissions 错报或漏报
)B]"""J 9swHa 51.aggregate 总计
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52.subsequent events 期后事项
2>jk@~Z1:u +kWWx#L# 53.adjust the financial statements 调整财务报表
&wi+)d \zU<o~gs 54.perform additional audit procedures 实施追加的审计程序
tE0{ae X!h>13fW 55.audit risk 审计风险
RrxbsG1HP ]Q FI> 56.detection risk 检查风险
IWYQ67Yj SB%D%Zx6'% 57.inappropriate audit opinion 不适当的审计意见
7bYwh8 ?[#w*Am7 58.material misstatement 重大的错报
o;c"-^> QP~["%}T 59.tolerable misstatement 可容忍错报
[ as,AX l]wfL;u 60.the acceptable level of detection risk 可接受的检查风险
=b66H]h? <IWg]AJT: 查看《
注会考试《审计》中的128个英文单词(二) 》
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