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u+^#:; 4H%Ai(F}_ 1.audit
审计 "qY_O/Eg]] *Q3q(rdrp 2.attestation 鉴证
alQ:'K ]\%u9,b%! 3.credibility 可信赖程度
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"( _%aJ/Y0Cy 4.audit of financial statements 财务报表
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T f,Dj@?3+ 5.agreed-upon procedures 执行商定程序
yFqB2(Dv I_h&35^t 6.high levels of assurance 高水平保证
*+cW)klm 8<g9 ~L 7.compilation 编制
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{ 8.reliability 可靠性
TqXB2`7Ri >uDE<MUC 9.relevance 相关性
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d"8 w`K=J!5y2g 10.professional skepticism 职业谨慎
n|I5ylt e/!xyd 11.objectivity 客观性
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- f>_' ]eM% 12. professional competence 专业胜任能力
39,7N2 uY h>'Mh;+ 13.Senior/CPA-in-charge 项目经理
B"I^hrQ 2~*.X^dR 14.audit engagement letter 业务约定书
KdtQJ:_`k kEM|;&=_ 15.recurring audit 连续审计
5XA{<)$ <@2g.+9 16.the client 委托人
3 At%TA: n[`FoY 17.change
CPA 更换
注册会计师 OAZ5I)D> PPSSar 18.the existing CPA 现任注册
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aRF}FE,u c'~6 1HA< 19.the successor CPA 后任注册
会计师 YeCS`IXm vTU*6) 20.the preceding CPA前任
注册会计师 OB5`a,5dI BO)Q$*G~JD 21.issue the audit report 出具审计报告
.:=G=v=1 $Q< >MB7 22.expert 专家
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)> |x 2q hUGP3ExC* 24.knowledge of the entity‘ s business 了解被审计单位情况
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>[$zh #Z]l4d3{T 25.assess material misstatement risks评估重大错报风险
1x~dsM;q _B5vh(. 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
0'0GAh2 bs=x>F 27.a general knowledge of —— 初步了解―――的情况
9s'[p'[Z {:0TiOP5x 28.a more knowledge of—— 进一步了解的情况
+Q+>{HK E1-BB 29.the prior year‘s working papers 以前年度
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0B?t:XU , ;HbAk`\1A 30.minutes of meeting 会议纪要
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7t Dq G m 31.business risks 经营风险
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32.appropriateness 适当性
U^.kp#x# 2Ub!wee 33.accounting estimate 会计估计
HJeZm rsgTd\b 34.management representations 管理层声明
HSsG0&'-Y I c 2R\}q 35.going concern assumption 持续经营假设
W2F *+M <@z!kl 36.audit plan 审计计划
u#"L gG.X ^\ocH|D 37.significant audit areas 重点审计领域
6_wj,7 )eaEc9o> 38.error 错误
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YR tlJ@@v&= 39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序
T>2_ r6; H%z9VJ*!0 41.misappropriation of assets 侵占资产
/pS Y ~* 6=o'.03\f 42.transactions without substance 虚假交易
1ms(03dp qRnD{g|{1 43.unusual pressures 异常压力
>j$y@"+ .ZK^kcyA 44.the suspected noncompliance 涉嫌存在违法行为
U8gf_R' 7`_`V&3s 45.materialiy 重要性
MGU%"7i'} L.tW]43K 46.exceed the materiality level 超过重要性水平
9O2??N7f y}bliN7;1e 47.approach the materiality level 接近重要性水平
j}fu|- !5XH.DYq! 48.an acceptably low level 可接受水平
|.EC>D/ v%$c_'d 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
d,d ohi =)mA.j}E2 50.misstatements or omissions 错报或漏报
<tx`#, '`nf7b( 51.aggregate 总计
V|W[>/ &=S<StH 52.subsequent events 期后事项
B9h'}460H x=%wPVJ 53.adjust the financial statements 调整财务报表
mo()l8 rctGa ,l 54.perform additional audit procedures 实施追加的审计程序
SWWeN#Q RR9G$}WS( 55.audit risk 审计风险
A$o7<Hx dlJc~| 56.detection risk 检查风险
P4{!/&/ |\3X7)^8D 57.inappropriate audit opinion 不适当的审计意见
fIwG9cR '74*-yd 58.material misstatement 重大的错报
I:Q3r"1 >,}SP; 59.tolerable misstatement 可容忍错报
fuao*L] e` {F7rd: 60.the acceptable level of detection risk 可接受的检查风险
*1c1XN<7 Zv&<r+<g 查看《
注会考试《审计》中的128个英文单词(二) 》
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