-Q[g/% ySX/=T:<; 1.audit
审计 8Pmwzpk02 N_' +B+U? 2.attestation 鉴证
UOI^c 2ChWe}f 3.credibility 可信赖程度
R8sck)k'} _x\m|SF_g 4.audit of financial statements 财务报表
审计 \XH@b6{ xEoip?O?7F 5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证
rZC3\,W P.4E{.)( 7.compilation 编制
Xz1c6mX|o Y}1P~ 8.reliability 可靠性
aPBX=;( |'w^ n 9.relevance 相关性
ZJXqCo7O i.@*tIK 10.professional skepticism 职业谨慎
i&F~=Q` edN8-P( 11.objectivity 客观性
V9jFjc? _Xh=&(/8@ 12. professional competence 专业胜任能力
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9pX} 13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书
-uR{X G. D 1M+Zkak7p 15.recurring audit 连续审计
O)<r>vqe} ,V2#iY.%}N 16.the client 委托人
D0M!"c>\ *PcVSEP/0 17.change
CPA 更换
注册会计师 /#\?1)jCK Qx.jCy@ 18.the existing CPA 现任注册
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sFx$>:$ lZ a?Y@ 19.the successor CPA 后任注册
会计师 (4ZLpsbJ 'wE\{1~_[+ 20.the preceding CPA前任
注册会计师 Ar~{= X "'aqb~j^ 21.issue the audit report 出具审计报告
KZ\dB;W<| _W+Q3Jx-( 22.expert 专家
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Su4h'&xx :|($,3* 24.knowledge of the entity‘ s business 了解被审计单位情况
o}!&y?mp a@k.$ 25.assess material misstatement risks评估重大错报风险
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zIfC>@R VD4S_qx 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
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yTj p- z@n+7p`w 28.a more knowledge of—— 进一步了解的情况
"S|(4BUJ( }!knU3J 29.the prior year‘s working papers 以前年度
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Jmy)J!ib* Ctj8tK$D 30.minutes of meeting 会议纪要
<[FS%2,0mb +DxifXtB 31.business risks 经营风险
"?+UI p}r yKW\cJ 32.appropriateness 适当性
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S{\#s 59/Q*7ZJ 33.accounting estimate 会计估计
5D-BIPn=JV >+f'!*%7He 34.management representations 管理层声明
ndB@J*Imu .Wh6(LDY( 35.going concern assumption 持续经营假设
~q5-9{ma _we3jzMW 36.audit plan 审计计划
\|Y{jG<cu X`tOO 37.significant audit areas 重点审计领域
>]C<j4 6|i`@|# 38.error 错误
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87^y5?G 40.modified or additional procedures 修改或追加审计程序
V 3%Krn1' UT% #K % 41.misappropriation of assets 侵占资产
"1\(ZKG8^Q {MA@A5 42.transactions without substance 虚假交易
XuA0.b% mnQal>0~ 43.unusual pressures 异常压力
l`oT: CARq^xI- 44.the suspected noncompliance 涉嫌存在违法行为
,%.:g65% Y9/{0TArG 45.materialiy 重要性
XZ!cW=bqS C!`>cUhE{ 46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平
6@i|Kw(: /1H9z`qV 48.an acceptably low level 可接受水平
}isCvb S/KVN(Z 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
]9dx3<2_I '"'D.,[W2 50.misstatements or omissions 错报或漏报
G!-7ic_4 K%k XS 51.aggregate 总计
z^YeMe cYE./1D a 52.subsequent events 期后事项
6zELe.tq Q>##hG:m 53.adjust the financial statements 调整财务报表
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qZ `n Zi J~M H_N 55.audit risk 审计风险
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j'"Z75 56.detection risk 检查风险
*vRNG 3D/ (9Fabo\SH 57.inappropriate audit opinion 不适当的审计意见
hg$qbeUl o",f(v&u% 58.material misstatement 重大的错报
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yBJ/>SAcG 59.tolerable misstatement 可容忍错报
LuQ"E4;nY% )er?*^9Z 60.the acceptable level of detection risk 可接受的检查风险
VyB\]EBu cfrvy^>, 查看《
注会考试《审计》中的128个英文单词(二) 》
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