(-21h0N[V 5 wrRtzf 1.audit
审计 |oi+|r ^_;'9YD 2.attestation 鉴证
WVdV:vJ- lh8QtPe 3.credibility 可信赖程度
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"3Si/ 4.audit of financial statements 财务报表
审计 OG/b5U C9!t&<\} 5.agreed-upon procedures 执行商定程序
m&:&z7^p L"qJZU 6.high levels of assurance 高水平保证
1f`De`zXzr :\\NK/" 7.compilation 编制
v Y0bK- P:"R;YCvE 8.reliability 可靠性
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Ng<@ <+_XGOt0< 9.relevance 相关性
nm- %S`&R5 10.professional skepticism 职业谨慎
~U0%}Bbh EtKq.<SJ 11.objectivity 客观性
_MBhwNBxZ eV[{c %wN: 12. professional competence 专业胜任能力
"m K`3</G (/e&m=~ 13.Senior/CPA-in-charge 项目经理
fp)SZu_* )`DVPudiy 14.audit engagement letter 业务约定书
"do5@$p| Ti%MOYNCv 15.recurring audit 连续审计
QK]P=pE'C S6<o?X9,I 16.the client 委托人
CS7b3p!I *;fTiL 17.change
CPA 更换
注册会计师 sbW+vc (S~kyU!)0 18.the existing CPA 现任注册
会计师
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会计师 b`jR("U JQV%W+-@ 20.the preceding CPA前任
注册会计师 (a[BvJf ]9oj,k 21.issue the audit report 出具审计报告
/Q1 b%C =Z\q``RBy 22.expert 专家
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Kxsd@^E gP%<<yl 24.knowledge of the entity‘ s business 了解被审计单位情况
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U,WOP7z {7:1F)Pj 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
G\sx'#Whc S7+>Mk 27.a general knowledge of —— 初步了解―――的情况
:Awwt0 ,}t%7I 28.a more knowledge of—— 进一步了解的情况
REh"/d *~PB 29.the prior year‘s working papers 以前年度
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/TMVPnvz. >ywl()4O 30.minutes of meeting 会议纪要
K)'[^V Xh o?a2wY^_ 31.business risks 经营风险
b] 5dBZ( T"g_a|7Tj 32.appropriateness 适当性
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B Fp.eucRxP 33.accounting estimate 会计估计
>WZ.Dj0n 7!M; ?Y 34.management representations 管理层声明
[G_ ;78 (Y~/9a4X 35.going concern assumption 持续经营假设
#wyceEa i+`8$uz 36.audit plan 审计计划
C6e5*S v[$e{ Dz( 37.significant audit areas 重点审计领域
ie1~QQ {QEvc 38.error 错误
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K3zY-yIco 39.fraud舞弊
@1j*\gYz @WazSL;N 40.modified or additional procedures 修改或追加审计程序
RPX.?;": [r2V+b.C 41.misappropriation of assets 侵占资产
8$uq60JK o "r 42.transactions without substance 虚假交易
#'/rFT4{v (6fD5XtS 43.unusual pressures 异常压力
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B!j`UK 44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性
T>'w]wi 61_PSScSY 46.exceed the materiality level 超过重要性水平
gYt=_+- myo4`oH 47.approach the materiality level 接近重要性水平
>:.c?{%g* DlzL(p@r 48.an acceptably low level 可接受水平
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j: 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
e\}@w1 kiF}+,z" 50.misstatements or omissions 错报或漏报
"C}<umJ' xZ'C(~t 51.aggregate 总计
B/16EuH# U2`:' 52.subsequent events 期后事项
V'b4wO1RV s58dHnj5+ 53.adjust the financial statements 调整财务报表
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p63fpnH 55.audit risk 审计风险
z$QoMq] Q0-gU+ig 56.detection risk 检查风险
2 6}3 hcW>R 57.inappropriate audit opinion 不适当的审计意见
y=Eb->a){ #y&5pP:@ 58.material misstatement 重大的错报
\E c*Gq?. ,OrrGwp& 59.tolerable misstatement 可容忍错报
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VW B|o@|zF 60.the acceptable level of detection risk 可接受的检查风险
`\##M= 5ms]Wbh) 查看《
注会考试《审计》中的128个英文单词(二) 》
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