|%9~W^b Jc6 D ^= 1.audit
审计 L j\<qF~n F.hC%Ncu 2.attestation 鉴证
L2tmo-]nw IC42O_^ 3.credibility 可信赖程度
1yf&ck1R ;W:Q}[ 4.audit of financial statements 财务报表
审计 3g?T,|2K vsR&1hs 5.agreed-upon procedures 执行商定程序
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[7vXm4 6.high levels of assurance 高水平保证
\NRRN eu| .!! yj,bQz 7.compilation 编制
v<**GW]neD 2|EoP-K7 8.reliability 可靠性
Su^Z{ Ud` KcE=m\ h 9.relevance 相关性
Su~`jRN$ IS~oyFS 10.professional skepticism 职业谨慎
{^iV<>J bSzb! hT` 11.objectivity 客观性
YN3uhd[2 ?Ci\3)u,P 12. professional competence 专业胜任能力
&kt#p;/p? p`0Tpgi 13.Senior/CPA-in-charge 项目经理
d?qz7#kc 6ZJQ '9f 14.audit engagement letter 业务约定书
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zyE yZc? uR[i9%=8L( 16.the client 委托人
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sy?W\(x 17.change
CPA 更换
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7[PXZT 18.the existing CPA 现任注册
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r)c? XafyI*pOX 19.the successor CPA 后任注册
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注册会计师 "k/x+%!Spc :4dili4|/ 21.issue the audit report 出具审计报告
w6tY6bf} j--#vEW 22.expert 专家
S3r\)5%; |m%&Qb 23.the board of directors 董事会
%]` W sG PC5FfX 24.knowledge of the entity‘ s business 了解被审计单位情况
}9JPSl28Jr rv[\2@} 25.assess material misstatement risks评估重大错报风险
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~a}pYLxl DX|kO 27.a general knowledge of —— 初步了解―――的情况
r_",E=e +y2*[ 28.a more knowledge of—— 进一步了解的情况
H D>{UU? c}lgWu~ 29.the prior year‘s working papers 以前年度
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J&?kezs OkM> 30.minutes of meeting 会议纪要
@9L9c "#()4.9 31.business risks 经营风险
Lv"83$^S9 aVlHY E 32.appropriateness 适当性
3y!CkJKv F&\o1g-L 33.accounting estimate 会计估计
K:0RP?L b({2|R 34.management representations 管理层声明
-p1arA A,osrv 35.going concern assumption 持续经营假设
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&.!*rPD JmK+#o 36.audit plan 审计计划
`u-}E9{ X$a Mf&x 37.significant audit areas 重点审计领域
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"*Oj 38.error 错误
6\`,blkX cGDA0#r 39.fraud舞弊
fAK e1#}/U 40.modified or additional procedures 修改或追加审计程序
Kfi A 7W aCanDMcBnq 41.misappropriation of assets 侵占资产
$]vR ,E ^ZsME, 42.transactions without substance 虚假交易
9:Y\D.M LZeR.8XM> 43.unusual pressures 异常压力
REw3>/= E-/]UH3u H 44.the suspected noncompliance 涉嫌存在违法行为
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4DNZ y2` E,;nx^`!l 46.exceed the materiality level 超过重要性水平
lIf Our 9}4L8?2 47.approach the materiality level 接近重要性水平
Yv{AoL~ ,UP6.C14 48.an acceptably low level 可接受水平
6 3HxQH \6N\6=t!A 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
T]:5y_4?[ c/s'&gG33z 50.misstatements or omissions 错报或漏报
b~|B(lL6Xm f7`y*9^ 51.aggregate 总计
Qcw/>LaL: 3RD Q{&J: 52.subsequent events 期后事项
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d&fENnt?h d#(xP2 55.audit risk 审计风险
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B4e^: 56.detection risk 检查风险
)a.U|[:y[+ *33Zt+ 57.inappropriate audit opinion 不适当的审计意见
kqyY:J w<'mV^S 58.material misstatement 重大的错报
F8pLA@7[ ^Ab|\5^3 59.tolerable misstatement 可容忍错报
G~_dSa@g G wk3yz6V2 60.the acceptable level of detection risk 可接受的检查风险
R4o_zwWgPw 8T%z{ A1T 查看《
注会考试《审计》中的128个英文单词(二) 》
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