&(7=NAQsE <Y]e 1.audit
审计 7}:+Yx 3CzF@t;5 2.attestation 鉴证
0iYo&q'n X+1Mv 3.credibility 可信赖程度
"1YwV~M5 HYg! <y 4.audit of financial statements 财务报表
审计 T;G<62`.h iYZn`OAx 5.agreed-upon procedures 执行商定程序
=t^jlb 8.,d`~ 6.high levels of assurance 高水平保证
0G31Kou 9X?RJ."J 7.compilation 编制
KomMzG: FsO_|r 8.reliability 可靠性
Fw\g\ @U3:9~Q 9.relevance 相关性
F\, vIS 2x>7>;> 10.professional skepticism 职业谨慎
5(gWK{R)* lA%FS]vh 11.objectivity 客观性
h!@7'Q h@E7wp1'~ 12. professional competence 专业胜任能力
]1FLG*sB c]h@<wnv 13.Senior/CPA-in-charge 项目经理
%s497' )=#e*1!b 14.audit engagement letter 业务约定书
[]v$QR&u#v ^U5Qb"hz 15.recurring audit 连续审计
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E`1j'^- 16.the client 委托人
/IN#1I!K ;yajt\a 17.change
CPA 更换
注册会计师 s`ZP2"`f [UXN=
76N 18.the existing CPA 现任注册
会计师
hxzA1s%~ *Y?oAVkz 19.the successor CPA 后任注册
会计师 (i L*1f ufCpX>lNF 20.the preceding CPA前任
注册会计师 ~o#mX?'7 cnS;9=,& 21.issue the audit report 出具审计报告
; >>n#8` Cdy,8* 22.expert 专家
5F+G8 d#TA20` 23.the board of directors 董事会
$[}EV(#y Y0.'u{J* 24.knowledge of the entity‘ s business 了解被审计单位情况
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pp04~ 25.assess material misstatement risks评估重大错报风险
5RvE ), 63 'X#S 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
B2oKvgw 4e/!BGkAS 27.a general knowledge of —— 初步了解―――的情况
76"4Q! &&m3E=K!^ 28.a more knowledge of—— 进一步了解的情况
%59uR}\ `vMhrn 29.the prior year‘s working papers 以前年度
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E_En"r)y "!D y[J 30.minutes of meeting 会议纪要
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PcEE`. ^P^%Q)QXl 32.appropriateness 适当性
f+Acs*.GQ u -P !2vT 33.accounting estimate 会计估计
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/W)A[jR 34.management representations 管理层声明
v+"4YIN xI1{Wo*2C} 35.going concern assumption 持续经营假设
5e$1KN` PBnH#zm 36.audit plan 审计计划
+^lB"OcOX@ }rI:pp^KS 37.significant audit areas 重点审计领域
&}[P{53sr 9M;t4Um 38.error 错误
) jH`lY) 1 7dcR@v`c 39.fraud舞弊
#kASy 2t ^l|b>z"0ao 40.modified or additional procedures 修改或追加审计程序
F^'$%XK V 7M~sol[* 41.misappropriation of assets 侵占资产
jOVF+9M l@Vv%w9H 42.transactions without substance 虚假交易
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<M@-|K"Eb H:]cBk^[, 44.the suspected noncompliance 涉嫌存在违法行为
P2a5<#_| ,JE_aje7 45.materialiy 重要性
/W$i8g *$ g!/, 46.exceed the materiality level 超过重要性水平
0mujf /T)E&=Ds 47.approach the materiality level 接近重要性水平
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Ki YND }P9 h 48.an acceptably low level 可接受水平
v^b4WS+.: 9Q%lS 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
Fs( PVN Y@0'0 50.misstatements or omissions 错报或漏报
4MzQH-U>/ +Cw_qS"= 51.aggregate 总计
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s8Pp `SFeln{1B 54.perform additional audit procedures 实施追加的审计程序
cdt9hH`Cd Zk%@GOu\ 55.audit risk 审计风险
;"Kgg:K>W 4u6 FvN 56.detection risk 检查风险
FAEF E7fQ9] 57.inappropriate audit opinion 不适当的审计意见
a)JXxst i=aR~ 58.material misstatement 重大的错报
Nnl3r@ {siOa%;* 59.tolerable misstatement 可容忍错报
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~Eh+ 985F(r 60.the acceptable level of detection risk 可接受的检查风险
Or5?Gt $V(]z`b& 查看《
注会考试《审计》中的128个英文单词(二) 》
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