y5Wqu9C\Io %M)oHX1p 1.audit
审计 W3V{Xk| 'oiD#\t4 2.attestation 鉴证
YV3TxvXMR S7NnC4)=-f 3.credibility 可信赖程度
;*4tVp, =7]Q6h@X 4.audit of financial statements 财务报表
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?GY8W: VVQ74b 5.agreed-upon procedures 执行商定程序
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&>? svq9@!go 6.high levels of assurance 高水平保证
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E,N 7.compilation 编制
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_/]:=_bf_z BtpjQNN 9.relevance 相关性
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m wh< 10.professional skepticism 职业谨慎
jRdhLs,M9 A D}}>v 11.objectivity 客观性
`m@] gKs/T'PW 12. professional competence 专业胜任能力
3dxnh,]&@ Bsu=^z 13.Senior/CPA-in-charge 项目经理
W]!@Zlal V:F+HMBk 14.audit engagement letter 业务约定书
L=$?q/=- @RoRNat 15.recurring audit 连续审计
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R%)2(\ J+cAS/MYX 17.change
CPA 更换
注册会计师 Xv-1PY':pA 2iR:*}5 18.the existing CPA 现任注册
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Qw6KX#n 94h_t@Q/1 19.the successor CPA 后任注册
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注册会计师 g]==!!^<D w$b+R8.n) 21.issue the audit report 出具审计报告
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XWFJ Gdf1+mi 22.expert 专家
3I;xU(rv BDm88<] 23.the board of directors 董事会
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43{_Y] 24.knowledge of the entity‘ s business 了解被审计单位情况
2Z/][?Jj{ DYT@BiW{ 25.assess material misstatement risks评估重大错报风险
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o8};e 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
<=)D=Ax/_[ bRK CY6 27.a general knowledge of —— 初步了解―――的情况
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[xZ/ZWb/ 28.a more knowledge of—— 进一步了解的情况
Q{.{#G {8!ZKlB 29.the prior year‘s working papers 以前年度
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IDGQIg 30.minutes of meeting 会议纪要
I=4Xv<F :Wyn+ 31.business risks 经营风险
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o273|* 32.appropriateness 适当性
,Lt~u_ lve D4=..; 33.accounting estimate 会计估计
\A'|XdQ (C-,ljY 34.management representations 管理层声明
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& 35.going concern assumption 持续经营假设
5"-una>D fV.A=*1l# 36.audit plan 审计计划
*Fa)\.XX `G=ztL!gq 37.significant audit areas 重点审计领域
P3>..fhoW =_$XP 38.error 错误
=~GE?}.o @9}),hl` 39.fraud舞弊
Kcscz, ~")hE%Kl} 40.modified or additional procedures 修改或追加审计程序
M>*0r<qn NLcO{ 41.misappropriation of assets 侵占资产
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Zl2I kq) +@p 42.transactions without substance 虚假交易
!Y ;H(.A/ ?1GY%- 43.unusual pressures 异常压力
55 S\&Ad$ :r1;}hIA9 44.the suspected noncompliance 涉嫌存在违法行为
${A5- pP|,7c5 45.materialiy 重要性
,N;))3 d&}pgb-Md 46.exceed the materiality level 超过重要性水平
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$3w{2 47.approach the materiality level 接近重要性水平
l,*yEkU v-P8WFjca 48.an acceptably low level 可接受水平
xN#bzma cZNi~ 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
1^Kj8*O8e ?8 SK\{9r6 50.misstatements or omissions 错报或漏报
I#"t'=9H rPRrx-A 51.aggregate 总计
jP1$qhp Sg-g^dIN1 52.subsequent events 期后事项
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A!r! aQ(`6DQv 53.adjust the financial statements 调整财务报表
+68+PhHF ./5jx2V 54.perform additional audit procedures 实施追加的审计程序
`d75@0: 285_|!.Y 55.audit risk 审计风险
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nit 56.detection risk 检查风险
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B 57.inappropriate audit opinion 不适当的审计意见
C@*%AY HH"$#T^- 58.material misstatement 重大的错报
'I&|1I^ Nc{]zWL9 59.tolerable misstatement 可容忍错报
d!`lsh@tF fJX\'Rc\ 60.the acceptable level of detection risk 可接受的检查风险
D+f'*| ddoST``G 查看《
注会考试《审计》中的128个英文单词(二) 》
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