}$'XV. <$@I*xk[ 1.audit
审计 /k[8xb @eZBwFe 2.attestation 鉴证
o*artMkG )"?eug}D 3.credibility 可信赖程度
uts>4r>+ $bD`B'5 4.audit of financial statements 财务报表
审计 t`'jr=e,~ tUuARo7# 5.agreed-upon procedures 执行商定程序
-uu&{$ }OhSCH'o6 6.high levels of assurance 高水平保证
IRdR3X56 ^Vhl@ 7.compilation 编制
&S`g& j74hWz+p4 8.reliability 可靠性
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O9w 9.relevance 相关性
BzzZ.AH~ :\I*_00! 10.professional skepticism 职业谨慎
yf;TIh%)= [KFCc_: 11.objectivity 客观性
zRa2iCi yoJ.[M4q 12. professional competence 专业胜任能力
Kj "X!- ).IyjHY 13.Senior/CPA-in-charge 项目经理
qp)Wt6 k? 0{uaSR 14.audit engagement letter 业务约定书
";7xE#jRk *Wvk~ 15.recurring audit 连续审计
dA (n,@{ p!8phS#iP 16.the client 委托人
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;BqCjS%`N 17.change
CPA 更换
注册会计师 Qclq^|O0 {;E6jw@ 18.the existing CPA 现任注册
会计师
vG.KSA %LzARTX 19.the successor CPA 后任注册
会计师 K9.Gjw :s&dn%5N" 20.the preceding CPA前任
注册会计师 Ue60Mf QxA( *1 21.issue the audit report 出具审计报告
Ll-QhcC$ SASLeGaV 22.expert 专家
^[r1Dk ez ! W0 23.the board of directors 董事会
VH~YwO!x 7)Vbp--b# 24.knowledge of the entity‘ s business 了解被审计单位情况
<ShA_+Nd ;9WUt,R 25.assess material misstatement risks评估重大错报风险
0MroHFh9` :fwt PvLo 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
xpO;V}M| +&S6se4 27.a general knowledge of —— 初步了解―――的情况
*!JB^5(H In?#?:Q@& 28.a more knowledge of—— 进一步了解的情况
AoOA.t6RVo }% q-9 29.the prior year‘s working papers 以前年度
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^9Cu?!xu0 'fGKRd|) 30.minutes of meeting 会议纪要
'8\9@wzv wBwTJCX 31.business risks 经营风险
*Cf!p\7! Osm))Ua( 32.appropriateness 适当性
&Jb\}c} K0_gMi+bR 33.accounting estimate 会计估计
GM'yOJo Uavl%Q 34.management representations 管理层声明
knYp"<qj }zf!mlk 35.going concern assumption 持续经营假设
U-4F OqDP{X: 36.audit plan 审计计划
|%F,n2 A]5];c 37.significant audit areas 重点审计领域
e2NK7 >(ip-R 38.error 错误
_fu <`|kc /z4c>)fV 39.fraud舞弊
~=iH*AQR prN+{N8YC 40.modified or additional procedures 修改或追加审计程序
fV5$[CL1 [RN]?, 41.misappropriation of assets 侵占资产
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oPr`SYB 42.transactions without substance 虚假交易
dH;2OWM [SC6{| 43.unusual pressures 异常压力
u "jV#,, c+e?xXCEAz 44.the suspected noncompliance 涉嫌存在违法行为
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%dQ0 T9w=k) 45.materialiy 重要性
@WS77d~S 6Q [ 46.exceed the materiality level 超过重要性水平
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QwWd"Of iaEQF]*cC 48.an acceptably low level 可接受水平
f+uyO7 kl.; E{PL 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
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[UI>SN :M6v<Kg{; 51.aggregate 总计
X1`3KqK<9 c_*w<vJ-' 52.subsequent events 期后事项
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p/ ./k7""4 53.adjust the financial statements 调整财务报表
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*-& 54.perform additional audit procedures 实施追加的审计程序
rY45.,qWs 15Mtlb 55.audit risk 审计风险
^ZQMRNP{r Z>g>OPu 56.detection risk 检查风险
?#=xx.cF IoLi7NKw 57.inappropriate audit opinion 不适当的审计意见
oC>J{z O;<wDh)Yt 58.material misstatement 重大的错报
!P=Cv= bc'IoD/ 59.tolerable misstatement 可容忍错报
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\T 60.the acceptable level of detection risk 可接受的检查风险
f|q/2}Bqb Zyz#xMmM 查看《
注会考试《审计》中的128个英文单词(二) 》
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