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]o7 1.audit
审计 ;6S,|rC] JPQWRK^ 2.attestation 鉴证
-!MrG68 .4on7<-a 3.credibility 可信赖程度
_:@~bHd F.5'5% 4.audit of financial statements 财务报表
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N?=R &*2\1;1tB 6.high levels of assurance 高水平保证
Xi$( U8J_ Z9X<W` 7.compilation 编制
D![42H+-Qd <xpOi&l 8.reliability 可靠性
PL$*)#S"$ .{+KKa $@G 9.relevance 相关性
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&"HxAK)f ;fomc< 11.objectivity 客观性
EdGA#i3 ZK:dhwer 12. professional competence 专业胜任能力
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TB 13.Senior/CPA-in-charge 项目经理
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^]x 14.audit engagement letter 业务约定书
k=;>*:D% @1+C* 15.recurring audit 连续审计
S&/</% (w4w 16.the client 委托人
337y,; d4ANh+}X"_ 17.change
CPA 更换
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会计师
&gF*p be&5vl 19.the successor CPA 后任注册
会计师 vTnrSNdSE t][U`1>i 20.the preceding CPA前任
注册会计师 <Q57}[$*) V11(EZJ/j 21.issue the audit report 出具审计报告
;]*V6!6RR 5cc;8i 22.expert 专家
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V|6PKED 23.the board of directors 董事会
wyzx9`5~d 'ec G:B`S 24.knowledge of the entity‘ s business 了解被审计单位情况
_#[~?g` ed3d 6/%HR 25.assess material misstatement risks评估重大错报风险
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o 0e./yPTT 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
i4<&zj}) "53'FRj_\ 27.a general knowledge of —— 初步了解―――的情况
'iQ ~nit~; 28.a more knowledge of—— 进一步了解的情况
Yz<,`w5/6~ *"cK_MH/o 29.the prior year‘s working papers 以前年度
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'Cki"4%< s*'L^>iZ 30.minutes of meeting 会议纪要
JFOto,6L: g%C!)UbT 31.business risks 经营风险
$'Pn(eZHGv ^b{ -y 32.appropriateness 适当性
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V[9#+l~# NO$n-<ag 34.management representations 管理层声明
N=2BrKb)o NxOiT#YH 35.going concern assumption 持续经营假设
8]SJ=c"}Xf :+ASZE. 36.audit plan 审计计划
0 QzUcr)3+ 6snDv4 37.significant audit areas 重点审计领域
"h@|XI 8(AI|"A"- 38.error 错误
g(X-]/C{ :ik$@5wp 39.fraud舞弊
>Q(+H-w ?(C(9vO 40.modified or additional procedures 修改或追加审计程序
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x S7|6dwQ& 41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易
|)%]MK$; /5x~3~ 43.unusual pressures 异常压力
o0yyP,?yh q,e{t#t 44.the suspected noncompliance 涉嫌存在违法行为
$ 12mS tQ:g#EqL9B 45.materialiy 重要性
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S\\3?[!p 4=;.< 47.approach the materiality level 接近重要性水平
^[UWG^d >rbHpLm1` 48.an acceptably low level 可接受水平
6[b?ckvi UxGr+q 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
0n FEPMO ,H_b@$]n8 50.misstatements or omissions 错报或漏报
tEU}?k+:j) \hlQu{q. 51.aggregate 总计
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-K"" 4SC2 fX:)mLnO/ 53.adjust the financial statements 调整财务报表
]q,5'[=~4h ( M > C 54.perform additional audit procedures 实施追加的审计程序
2s^9q9NS" P^lzl:| 55.audit risk 审计风险
jY~W* +*W9*gl 56.detection risk 检查风险
7o+JQ&fF; 1v<,nABuJ6 57.inappropriate audit opinion 不适当的审计意见
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A?YU:f 59.tolerable misstatement 可容忍错报
)aV\=a |A 5s5GBJ? 60.the acceptable level of detection risk 可接受的检查风险
.C6wsmQ !!{!T;)l 查看《
注会考试《审计》中的128个英文单词(二) 》
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