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6 1.audit
审计 *FAg^G&1 LSfj7j` 2.attestation 鉴证
xp&I~YPH u3<])}I' 3.credibility 可信赖程度
pTN_6=Y" g_x<+3a 4.audit of financial statements 财务报表
审计 7dakj>JM s=d?}.E$ 5.agreed-upon procedures 执行商定程序
\GWq0z& V*TG%V - 6.high levels of assurance 高水平保证
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o _CVZ 7.compilation 编制
<T}#>xHs3 *PI3L/* 8.reliability 可靠性
JBYQ7SsAS0 E?zp?t:a 9.relevance 相关性
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nTm 10.professional skepticism 职业谨慎
EtL=_D- hlVP_h"z 11.objectivity 客观性
RS:0xN\JN t #AQD]h 12. professional competence 专业胜任能力
*\`C!r B8nXWi 13.Senior/CPA-in-charge 项目经理
|z4 /4Y@ \Dc\H) 14.audit engagement letter 业务约定书
u)V*o 5 4OYAkPCk 15.recurring audit 连续审计
tyDtwV| >YW>=5_ 16.the client 委托人
PU>;4l sDF J 17.change
CPA 更换
注册会计师 63f/-64?7 ;e{2?}#8& 18.the existing CPA 现任注册
会计师
w Vof_'F1 :Hd<S 19.the successor CPA 后任注册
会计师 kal8k-$# 2iGRw4`_a 20.the preceding CPA前任
注册会计师
dOhV`8l AVJk 21.issue the audit report 出具审计报告
GGBe/X i~,k2*o 22.expert 专家
JC#@sJ4az) <|8l ; 23.the board of directors 董事会
Q(sbClp" Q\oUZnD$= 24.knowledge of the entity‘ s business 了解被审计单位情况
?yz%r`;r 3UaP7p+d 25.assess material misstatement risks评估重大错报风险
-3V~YhG ^DH*@M 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
sH]AB=_ RgO 7> T\ 27.a general knowledge of —— 初步了解―――的情况
V;6M[ic} bDkE*4SRX 28.a more knowledge of—— 进一步了解的情况
U\[V !1O miKi$jC}vq 29.the prior year‘s working papers 以前年度
工作底稿
rNAu@B 4"2/"D0 30.minutes of meeting 会议纪要
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w4Z <d^7B9O?&w 31.business risks 经营风险
9JtvHUkO V588Leb? 32.appropriateness 适当性
(w-u"1& K4yYNlY 33.accounting estimate 会计估计
+E:(-$"R M~Slc*_% 34.management representations 管理层声明
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y 16y$;kf8 35.going concern assumption 持续经营假设
\,EPsQV0? {Y"r]:5i 36.audit plan 审计计划
/$z@_U[L OW}A48X[+ 37.significant audit areas 重点审计领域
+m.8*^ <f6PULm 38.error 错误
Ak1) }^ <zVdwp 39.fraud舞弊
$ddYH IpJ v\zH7 40.modified or additional procedures 修改或追加审计程序
eh>E). &-:yn&f7 41.misappropriation of assets 侵占资产
48Lmy<}* K)+l 6Q 42.transactions without substance 虚假交易
{?y7' gk1S"H 43.unusual pressures 异常压力
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/vDF<HVzm 'lk74qU$ 45.materialiy 重要性
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+ ~BZV:Es 46.exceed the materiality level 超过重要性水平
"V0:Lq sri#L+I 47.approach the materiality level 接近重要性水平
->&VbR) }hitU(5t0 48.an acceptably low level 可接受水平
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aLj (VAL.v* 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
l&Ghs@>Kl ^6oqq[$ 50.misstatements or omissions 错报或漏报
Y^Q|l%Qrb +fQL~0tA 51.aggregate 总计
^(JHRH~=h YiuOu(X 52.subsequent events 期后事项
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o+R> 54.perform additional audit procedures 实施追加的审计程序
zZc@;S# _`{{39 F 55.audit risk 审计风险
!# :$u= p}DF$k%` 56.detection risk 检查风险
"ue$DyN <1+6O[>{ 57.inappropriate audit opinion 不适当的审计意见
/)?P>!#;\ d"6]? 58.material misstatement 重大的错报
0o$HC86w >DUE8hp;< 59.tolerable misstatement 可容忍错报
6q[!X0u <o7#?AcPu 60.the acceptable level of detection risk 可接受的检查风险
H\+c'$ >^f)|0dn)E 查看《
注会考试《审计》中的128个英文单词(二) 》
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