^ Iy'<J L=)Arj@q 1.audit
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sDW!!M b\^9::oY 2.attestation 鉴证
Sz0CP1WB (T8dh| 3.credibility 可信赖程度
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审计 <lf6gb h%!N!\ 5.agreed-upon procedures 执行商定程序
y R_x:,|g 11BfJvs: 6.high levels of assurance 高水平保证
g6(u6%MD Y5\=5r/ 7.compilation 编制
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9.relevance 相关性
Sj9NhtF]f Qh!h "] 10.professional skepticism 职业谨慎
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/DLAC PP!}w 11.objectivity 客观性
>o8N@`@VK- +Hf Zs"x 12. professional competence 专业胜任能力
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YY9Ub 13.Senior/CPA-in-charge 项目经理
IWP[?U= ca?;!~%zA 14.audit engagement letter 业务约定书
dx[kG K91.-k3)$ 15.recurring audit 连续审计
4kdQ h] ` EgO&;1D) 16.the client 委托人
Q??nw^8Hi 1`l10f qU 17.change
CPA 更换
注册会计师 YMIX|bj6Y i~;Yrc%AEX 18.the existing CPA 现任注册
会计师
NiO|Aki{ d ~3GEK 19.the successor CPA 后任注册
会计师 @g==U{k;t 0Lki( 20.the preceding CPA前任
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<79 riY[p, 21.issue the audit report 出具审计报告
q3$;lLsb;j (d$ksf_[%f 22.expert 专家
drEND`,@6| 5Q.z#]Lg 23.the board of directors 董事会
]Q*eCt;l"K r-IG.ym3 24.knowledge of the entity‘ s business 了解被审计单位情况
d}_%xkC .qG*$W2f 25.assess material misstatement risks评估重大错报风险
@T8$/ fk 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
_.G p}0a $][$ e 27.a general knowledge of —— 初步了解―――的情况
XY1b_uY /8tF7Mmr 28.a more knowledge of—— 进一步了解的情况
eK'ztqQ P},d`4Ty@ 29.the prior year‘s working papers 以前年度
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0F|DD8tHR Ceco^Mw 30.minutes of meeting 会议纪要
P1Chmg }~3 %KHT 31.business risks 经营风险
>5+]~[S L!V6Rfy 32.appropriateness 适当性
@N,I}_ 9- Gp5=cV'k 33.accounting estimate 会计估计
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cnwpd%]o 34.management representations 管理层声明
cri.kr9Y 1E|~;wo\ 35.going concern assumption 持续经营假设
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1X$hwkof ] f~mR_E 37.significant audit areas 重点审计领域
{9yW8&m \4r?=5v* 38.error 错误
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39.fraud舞弊
("$ ,FRTQ: ZQQ0} 40.modified or additional procedures 修改或追加审计程序
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oF4e:2> 41.misappropriation of assets 侵占资产
&@anv.D gNoQ[xFx32 42.transactions without substance 虚假交易
AyUiX2=w1 k yI -nE 43.unusual pressures 异常压力
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}3&~YBx;: Ar:ezA 45.materialiy 重要性
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6s$jt-bH !04zWYHo 47.approach the materiality level 接近重要性水平
b\^q9fy "X7;^yY 48.an acceptably low level 可接受水平
'YaD="" k_}aiHdG 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
$JTQA ^&mJDRe 50.misstatements or omissions 错报或漏报
OKH4n/pq +~~&FO2 51.aggregate 总计
D+"-(k }F~4+4B^ 52.subsequent events 期后事项
#mDeA >b k-uwK-B}v+ 53.adjust the financial statements 调整财务报表
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KeJ=VT 54.perform additional audit procedures 实施追加的审计程序
UZ"jQJQ h*JzJ0X 55.audit risk 审计风险
E3a^)S{ KS6H`Mm}/ 56.detection risk 检查风险
:Vyr8+] !y{t}|U/d 57.inappropriate audit opinion 不适当的审计意见
;HPQhN_ M_Qv{ 58.material misstatement 重大的错报
aN/0'V|&ym ^*fZ 59.tolerable misstatement 可容忍错报
&S8Pnb)d j$z<wR7j0 60.the acceptable level of detection risk 可接受的检查风险
k]<E1 c/ \~#$$Q-qtU 查看《
注会考试《审计》中的128个英文单词(二) 》
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