Fp:'M X Zh,71Umz 1.audit
审计 P%6~&woF ]A"h&`Cvt 2.attestation 鉴证
>bxS3FCX ]q.0!lh+WL 3.credibility 可信赖程度
N$DkX)Z #?E"x/$Y6 4.audit of financial statements 财务报表
审计 p[-O( 3Y K;(mC< 5.agreed-upon procedures 执行商定程序
zTp"AuNHN 8QK&_n* 6.high levels of assurance 高水平保证
;,TFr}p` 7"##]m. 7.compilation 编制
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(ZGbhMK 8.reliability 可靠性
U(Zq= M -12U4h<e 9.relevance 相关性
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_~*J iwq!w6+ 10.professional skepticism 职业谨慎
C}X\|J "8/,Y"W" 11.objectivity 客观性
!W\+#ez p 'k0#R$ 12. professional competence 专业胜任能力
OVJ0}5P* u!s2BC0}N 13.Senior/CPA-in-charge 项目经理
[Zrr)8A &L:!VL{I 14.audit engagement letter 业务约定书
l.]xB,k B[}6-2<>?C 15.recurring audit 连续审计
)1z@ q| 7( 16.the client 委托人
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CPA 更换
注册会计师 9$Y=orpWxr (BM47D=v 18.the existing CPA 现任注册
会计师
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会计师 KXrjqqXs i@q&5;%% 20.the preceding CPA前任
注册会计师 #z(]xI)" 6LZCgdS{ 21.issue the audit report 出具审计报告
.X&9Q9T=# C^){.UGmJ 22.expert 专家
t:S+%u U g7|@ 23.the board of directors 董事会
ta0|^KAA _GPe<H 24.knowledge of the entity‘ s business 了解被审计单位情况
3R/bz0 V> Zfw,7am/ 25.assess material misstatement risks评估重大错报风险
Om<a<q 7^Uv7<pw 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
3^ClAE"8 l}h!B_P' 27.a general knowledge of —— 初步了解―――的情况
N mG# q)GdD== 28.a more knowledge of—— 进一步了解的情况
J4'eI[73 WxDh;*am: 29.the prior year‘s working papers 以前年度
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0J|3kY-n> cNrg#Asen& 30.minutes of meeting 会议纪要
/1 dT+> xk5]^yDp 31.business risks 经营风险
jdN`mosJ TpaInXR 32.appropriateness 适当性
K"6vXv4QO <b.D& 33.accounting estimate 会计估计
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UG^q9 :t hPh-+Hb 35.going concern assumption 持续经营假设
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CmQ VTM/hJmwJ 36.audit plan 审计计划
wzA$'+Mb +|v90ed 37.significant audit areas 重点审计领域
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.`lCWeHN %>yL1BeA4 41.misappropriation of assets 侵占资产
mw!F{pw _t$sgz& 42.transactions without substance 虚假交易
?[AD=rUC Z;i:]( 43.unusual pressures 异常压力
^~dWU> H|*m$|$, 44.the suspected noncompliance 涉嫌存在违法行为
~&T~1xsFJ sB</DS 45.materialiy 重要性
0[`^\Mv4y }EPY^VIw 46.exceed the materiality level 超过重要性水平
do%&m]#; yevPHN"M 47.approach the materiality level 接近重要性水平
ok[i<zl;' j.Hf/vi`z 48.an acceptably low level 可接受水平
+z( Lr=G 3F3A%C% 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
AdEMa}u6 xAr\gu 50.misstatements or omissions 错报或漏报
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~/4 )UR7i8]!0 52.subsequent events 期后事项
x4 yR8n( 8r{.jFGv 53.adjust the financial statements 调整财务报表
CY1Z' ![1rzQvGDb 54.perform additional audit procedures 实施追加的审计程序
]`K2N +2{Lh7Ks 55.audit risk 审计风险
3$ pX L_T5nD^D 56.detection risk 检查风险
+rd+0 `}C XwmL.Gg:]7 57.inappropriate audit opinion 不适当的审计意见
\e;iT\=.( XTyxr 58.material misstatement 重大的错报
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t|[? N)T}P\l 59.tolerable misstatement 可容忍错报
5+'<R8{:, .]^?<bG 60.the acceptable level of detection risk 可接受的检查风险
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0$iOE b=vkiO`2 查看《
注会考试《审计》中的128个英文单词(二) 》
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