5m8u :6kQu (&}[2pb! 1.audit
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u0d1b 2.attestation 鉴证
&8$v~ Iz0$T.T 3.credibility 可信赖程度
bP18w0>, 3FBL CD3 4.audit of financial statements 财务报表
审计 'Lu<2=a~ {4J. 5.agreed-upon procedures 执行商定程序
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g\ 7FC!^)x1 6.high levels of assurance 高水平保证
Qs1p 56;u7 7.compilation 编制
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:>FN|fz X1#Ar) 9.relevance 相关性
VZ9 p " gUklP(T=u 10.professional skepticism 职业谨慎
+?J N_aR q?!HzZ 11.objectivity 客观性
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V%g ,,Qg"C 12. professional competence 专业胜任能力
g+#<;Gbpe <h -)zI 13.Senior/CPA-in-charge 项目经理
/.]u%;%r[ xfRp_;l+R 14.audit engagement letter 业务约定书
'K7\[if{ #W~jQ5NS\ 15.recurring audit 连续审计
P~a@{n*8 )7 57 16.the client 委托人
Y 9$jJ1V 5r5on#O& 17.change
CPA 更换
注册会计师 eoiz]L 6 f*:; 18.the existing CPA 现任注册
会计师
p%DU1+SA Yq ]sPE92 19.the successor CPA 后任注册
会计师 o GuAF q NBk0P*SI 20.the preceding CPA前任
注册会计师 "xlR>M6e ~.T|n = 21.issue the audit report 出具审计报告
1KZigeHXI VhO+nvd*W 22.expert 专家
z|pt)Xl xJ>5 ol 23.the board of directors 董事会
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ka Ph^1Ko"2 24.knowledge of the entity‘ s business 了解被审计单位情况
v0C+DKi pX&bX_F{ 25.assess material misstatement risks评估重大错报风险
SH)-(+72d NK0'\~7& 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
J _rrc;F TtkHMPlm_ 27.a general knowledge of —— 初步了解―――的情况
7Fj8Mp| OlT8pG5Oa 28.a more knowledge of—— 进一步了解的情况
\ ca<L w[X-Q+7p(t 29.the prior year‘s working papers 以前年度
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Z@s[8wrmPl Ar<5UnT 30.minutes of meeting 会议纪要
%`i*SF(gV r^5%0_F] 31.business risks 经营风险
9"#C%~=+ .Y6v#VI 32.appropriateness 适当性
-riX=K>$ v>keZZOs 33.accounting estimate 会计估计
b-ss^UL 3)WfBvG 34.management representations 管理层声明
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v*xW. 35.going concern assumption 持续经营假设
Krae^z9R DQGrXMpV0 36.audit plan 审计计划
GL?b!4xx CHGa_ 37.significant audit areas 重点审计领域
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?z>J7 }w*= o8X_uKEI 39.fraud舞弊
#@oB2%&X? [W3X$r~- 40.modified or additional procedures 修改或追加审计程序
Qyw@ r uXc;!* 41.misappropriation of assets 侵占资产
QF/ULW0G! JU17]gQ 42.transactions without substance 虚假交易
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u)<]Pb})r X\`']\l 44.the suspected noncompliance 涉嫌存在违法行为
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86` ~B|m"qY{i 46.exceed the materiality level 超过重要性水平
nF'YG+;|@ Ry>y 47.approach the materiality level 接近重要性水平
^i|R6oO_5 l/={aF7+ 48.an acceptably low level 可接受水平
/<) Vd >e {1e 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
Qa,= -gvfz&Lz 50.misstatements or omissions 错报或漏报
%rrA]\C' !'H$08Ql} 51.aggregate 总计
AJ%E.+@=r X7!q/1$J 52.subsequent events 期后事项
t.8r~2(? :&wb+tV 53.adjust the financial statements 调整财务报表
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h4G;qdU 55.audit risk 审计风险
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57.inappropriate audit opinion 不适当的审计意见
%rb$tKk hnFpC1TO 58.material misstatement 重大的错报
fk,Vry t~(jA9n 59.tolerable misstatement 可容忍错报
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&3 b7>'ARdbzX 60.the acceptable level of detection risk 可接受的检查风险
5hmfdj6 :V.@:x>id 查看《
注会考试《审计》中的128个英文单词(二) 》
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