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p_^ JDOn`7!w 1.audit
审计 J@ 8OU 5tY/ d=\k 2.attestation 鉴证
58o&Dv6? 2>Qy* 3.credibility 可信赖程度
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j?4 4.audit of financial statements 财务报表
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$3eoZ1q'U- 5.agreed-upon procedures 执行商定程序
mdcsL~R FbW$H]C$ 6.high levels of assurance 高水平保证
L#!m|_Mz WkPT6d 7.compilation 编制
r(zn1;zl V&lx0Dy 8.reliability 可靠性
Lo=n)cV 1, CH5>u 9.relevance 相关性
6E_YUk?KW e&NJj:Ph* 10.professional skepticism 职业谨慎
p>W@h*[6w Mh}vr%0;) 11.objectivity 客观性
p.x2R,CU "@Qg]#]JH 12. professional competence 专业胜任能力
+IlQZwm~ dl3}\o_ 13.Senior/CPA-in-charge 项目经理
D@c@Dt STPRC&7; 14.audit engagement letter 业务约定书
ylQ9Su>o va0}?fy.O% 15.recurring audit 连续审计
OLqynY 8K&=]:( 16.the client 委托人
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CPA 更换
注册会计师 ENFM``dV# ^^*Ia'9 18.the existing CPA 现任注册
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$|AasT5w v8C4BuwA 19.the successor CPA 后任注册
会计师 *0<)PJ T BW"24JhF" 20.the preceding CPA前任
注册会计师 !mUO/6Q hq 3kVN[0 21.issue the audit report 出具审计报告
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aF>&X-2 p+b$jKWQ 23.the board of directors 董事会
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Jw{duM;] 24.knowledge of the entity‘ s business 了解被审计单位情况
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.-Dc%ap] <*oV-A 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
NB-%Tp*d ?MS!t6 27.a general knowledge of —— 初步了解―――的情况
bc>&Qj2Z7c d;{k,rP6 28.a more knowledge of—— 进一步了解的情况
eL{$=Um > iYdr/^a 29.the prior year‘s working papers 以前年度
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jWdZ]0m 8i)9ho< 30.minutes of meeting 会议纪要
R]0`-_T S27s Rxfr 31.business risks 经营风险
FOjX,@x& Hlpt zez 32.appropriateness 适当性
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< Ty7)j]b"zl 35.going concern assumption 持续经营假设
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t]?{"O1rC <5}j(jxz} 37.significant audit areas 重点审计领域
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ab]Q1kD N7YCg 39.fraud舞弊
<2~DI0pp( [8%q@6[ 40.modified or additional procedures 修改或追加审计程序
7nP{a"4_ 0Gu?;]GSv 41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易
h0I5zQZm ef/43+F^x 43.unusual pressures 异常压力
@.`k2lxGd~ nq~fH(QY 44.the suspected noncompliance 涉嫌存在违法行为
O,S>6o)? .L]5,#2([ 45.materialiy 重要性
i'\-Y]?[ 2b-g`60< 46.exceed the materiality level 超过重要性水平
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}w-M. ]Tg@wMgI 48.an acceptably low level 可接受水平
MU\Pggs p(K^Zc 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^rHADp %s^1 de 50.misstatements or omissions 错报或漏报
M^>l>?#rl iyXd"O 51.aggregate 总计
VL'wrgk WWo"De@ 52.subsequent events 期后事项
t)rPXvx}! 7S=,# 53.adjust the financial statements 调整财务报表
5% }!z~8Y4 DsbTx.vA 54.perform additional audit procedures 实施追加的审计程序
PN:`SWP ,KU%"{6 55.audit risk 审计风险
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OK YbEn# %r*,m3d 57.inappropriate audit opinion 不适当的审计意见
.GL@`7" ]yL+lv 58.material misstatement 重大的错报
b?qV~Dgk` J@}PySq 59.tolerable misstatement 可容忍错报
99CK [G 5FF28C)>/ 60.the acceptable level of detection risk 可接受的检查风险
)=MK&72r d2^/ 查看《
注会考试《审计》中的128个英文单词(二) 》
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