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xF -BNlZgk-^ 1.audit
审计 $Wy7z^t bN$!G9I!, 2.attestation 鉴证
6ZBg/_m N;A#3Ter 3.credibility 可信赖程度
}TZ5/zn.Dw _be*B+?2 t 4.audit of financial statements 财务报表
审计 *=1;HN3 6EhRCl 5.agreed-upon procedures 执行商定程序
iAX\F` " -4V48ci 6.high levels of assurance 高水平保证
j[XA"DZR< _XtLO-D 7.compilation 编制
_M+'30 k[l+~5ix 8.reliability 可靠性
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';x .ry EOrWax@k$} 10.professional skepticism 职业谨慎
*J!oV0#1 5r<%xanXW/ 11.objectivity 客观性
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> ObIi$uJX 12. professional competence 专业胜任能力
Tv<iHHp JEX{jf 13.Senior/CPA-in-charge 项目经理
C|Bk'<MI t@1e9uR 14.audit engagement letter 业务约定书
O`O{n_o^u $jb 0/ 15.recurring audit 连续审计
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+(5 H$O{h 16.the client 委托人
@5H1Ni5/o@ $EbxV"b+ 17.change
CPA 更换
注册会计师 36JVnW; .Lo$uKsW$l 18.the existing CPA 现任注册
会计师
=y8HOT}8 lnW/T -- 19.the successor CPA 后任注册
会计师 VuwBnQ.2k h)q:nlKUW 20.the preceding CPA前任
注册会计师 +~=>72/r J={$q1@lq 21.issue the audit report 出具审计报告
L1`^~m| [] 0`>rVq 22.expert 专家
-8qLshQ Qp<?[C}'W 23.the board of directors 董事会
%}P^B^O )$yqJ6y5 24.knowledge of the entity‘ s business 了解被审计单位情况
}1w[G;$ M|FwYF^ 25.assess material misstatement risks评估重大错报风险
C81+nR /`0*!sN*5 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
]y$D@/L@ bslv_OxJ 27.a general knowledge of —— 初步了解―――的情况
|hehROUn zzuDI_,/ 28.a more knowledge of—— 进一步了解的情况
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}nYm^Yh 29.the prior year‘s working papers 以前年度
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Eszwg '/SMqmi 31.business risks 经营风险
kjN9(&D [X)+(-J 32.appropriateness 适当性
j DcE_55o 7i~::Z < 33.accounting estimate 会计估计
8nQlmWpJ y<k-dbr 34.management representations 管理层声明
{g l-tRC3 HGB96,o f9 35.going concern assumption 持续经营假设
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/wc9Yt 36.audit plan 审计计划
`8\pihww E@"+w,x) 37.significant audit areas 重点审计领域
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^ly Q5r cPU>A 38.error 错误
5|xFY/% k\Oy\z@ 39.fraud舞弊
%B3E9<9>U BkA>':bUr 40.modified or additional procedures 修改或追加审计程序
ag14omM- O?D*<rwD 41.misappropriation of assets 侵占资产
:^3MN ;f[Ki$7 42.transactions without substance 虚假交易
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o7pp( 43.unusual pressures 异常压力
=]\,I' x+nrdW+ 44.the suspected noncompliance 涉嫌存在违法行为
,\[&%ph f&H):. 45.materialiy 重要性
>AV-i$4eQ@ k x6%5% 46.exceed the materiality level 超过重要性水平
2y#4rl1Utx %#02Z%?% 47.approach the materiality level 接近重要性水平
HvK<>9 rcq(p(! 48.an acceptably low level 可接受水平
zkI\ji o9# 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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6}6G% 50.misstatements or omissions 错报或漏报
Z5[ t/ x<P$$G/ 51.aggregate 总计
_,NL;66=[ p{t2pfb 52.subsequent events 期后事项
TWEmW&Q 2z:4\Y5 53.adjust the financial statements 调整财务报表
d'kQE_y2. {_ww1'|A 54.perform additional audit procedures 实施追加的审计程序
a>.2Q<1 p<`q^D 55.audit risk 审计风险
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YB3^Z 56.detection risk 检查风险
y{s?]hLk st|$Fu 57.inappropriate audit opinion 不适当的审计意见
X/];*='Q jWiB_8-6 58.material misstatement 重大的错报
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(".`#909 EW0H"YIC 60.the acceptable level of detection risk 可接受的检查风险
tKo^A:M ><TuL7+ 查看《
注会考试《审计》中的128个英文单词(二) 》
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