-0]%#(E%`h oSjYp(h: 1.audit
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3zc;_U2 2.attestation 鉴证
%.'oY% C(8!("tU 3.credibility 可信赖程度
a({N}ZDo ( *K)D$y 4.audit of financial statements 财务报表
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5.agreed-upon procedures 执行商定程序
\!w | lF40n4} 6.high levels of assurance 高水平保证
;i/? fw[h ;kR=vv 7.compilation 编制
BnDCK@+|Q voTP,R[}85 8.reliability 可靠性
N 6\Ey{ \}Iq-Je 9.relevance 相关性
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10.professional skepticism 职业谨慎
.!i`YT*jF agkKm?xIL 11.objectivity 客观性
u86@zlzd R9"}-A 12. professional competence 专业胜任能力
% -+7=x <%rm?;PBl 13.Senior/CPA-in-charge 项目经理
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cq3Z}Cp _Y}cK|3 15.recurring audit 连续审计
TiG?r$6v% 0_Elxc 16.the client 委托人
Xh3b=i|K :qj;f];| 17.change
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c+ 0*oavY* 18.the existing CPA 现任注册
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_aw[ J~oxqw} 19.the successor CPA 后任注册
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注册会计师 y9LO;{( fOdqr 21.issue the audit report 出具审计报告
z}Us+>z+jc gN73)uJ0 22.expert 专家
F;kKn:X L VZ">vIRyi| 23.the board of directors 董事会
>LN*3&W ~F-lO1 24.knowledge of the entity‘ s business 了解被审计单位情况
#`K {vj Qnt9x,1m_ 25.assess material misstatement risks评估重大错报风险
#Ak|p#7 ^ 2Qh)/=8lM 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
5ug|crX 'O.f}m SS 27.a general knowledge of —— 初步了解―――的情况
SyT{k\[ G!G:YVWXP 28.a more knowledge of—— 进一步了解的情况
ZJF+./vN jENC1T( 29.the prior year‘s working papers 以前年度
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30.minutes of meeting 会议纪要
K=}Eupn= _Ex<VF u 31.business risks 经营风险
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K wPu.hVz 32.appropriateness 适当性
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r:E4Wi{\ YktZXc?iI< 35.going concern assumption 持续经营假设
$/5\Hg1 VlSM/y5 36.audit plan 审计计划
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#3{}(T7 9ZatlI, 38.error 错误
V[]Pya|s+ >j$aY 39.fraud舞弊
ST~YO e>.^RtDF 40.modified or additional procedures 修改或追加审计程序
B!8X?8D 1^V.L+0s] 41.misappropriation of assets 侵占资产
[wiB1{/Ls. [Ob'E!;< 42.transactions without substance 虚假交易
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?*r%*CL C!9mygI 44.the suspected noncompliance 涉嫌存在违法行为
i+< v7?:`# rnp; R 45.materialiy 重要性
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nP,8 *qAG0EM| 46.exceed the materiality level 超过重要性水平
< 3*q) VT WS(m#WFQr 47.approach the materiality level 接近重要性水平
{Oq8A.daJ !Fxn1Z, 48.an acceptably low level 可接受水平
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N#)Klq87z Kb;Pd!Q 50.misstatements or omissions 错报或漏报
0aI@m 92.Rjz;=9? 51.aggregate 总计
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02tN=}Cj) Mqk|H~l5c 53.adjust the financial statements 调整财务报表
* a1q M? ad47 42 54.perform additional audit procedures 实施追加的审计程序
,_w}\'?L <exyd6iI 55.audit risk 审计风险
iC^91!< [cZ/)tm 56.detection risk 检查风险
=2DK?]K; ]q[(z 57.inappropriate audit opinion 不适当的审计意见
Nge@8 .f;@OqU 58.material misstatement 重大的错报
.3n\~Sn |;t{L^ 59.tolerable misstatement 可容忍错报
)+8r$ i R+e)TR7+ 60.the acceptable level of detection risk 可接受的检查风险
b\o>4T Ie=gI+2 查看《
注会考试《审计》中的128个英文单词(二) 》
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