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igF<].'V 1.audit
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T** y?2 2.attestation 鉴证
R p6q) 8*&YQId~ 3.credibility 可信赖程度
[iC]Wh% FDuIm,NI 4.audit of financial statements 财务报表
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/b410NP5 5.agreed-upon procedures 执行商定程序
TpxAp',#7 1eI_F8I U 6.high levels of assurance 高水平保证
kT:?1 w' dyB@qh~H 7.compilation 编制
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f3w [ZS.6{vr 8.reliability 可靠性
~gg&G~ET ]2MX7 9.relevance 相关性
f0*_& rP \og2\Oh&gH 10.professional skepticism 职业谨慎
T5wVJgN> T/jxsIt3 11.objectivity 客观性
Op hD_^ C{,Vk/D-0 12. professional competence 专业胜任能力
P|TM4i] j? Vs"d| 13.Senior/CPA-in-charge 项目经理
\+k~p:d_8 lz_ r 14.audit engagement letter 业务约定书
JI/iq \xmDkWzE 15.recurring audit 连续审计
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uFFC.w 7yOBxb 17.change
CPA 更换
注册会计师 @[{5{ y gwFW+*h 18.the existing CPA 现任注册
会计师
.p(r|5(b l0tFj>q" 19.the successor CPA 后任注册
会计师 j_S3<wEJ 18]Q4s8E 20.the preceding CPA前任
注册会计师 UI*&@!%bzp w{GEWD{& 21.issue the audit report 出具审计报告
}Ggn2 X ruy?#rk 22.expert 专家
"e/"$z'ca n2Q?sV;m 23.the board of directors 董事会
NWj4U3x gl!ht@;>ak 24.knowledge of the entity‘ s business 了解被审计单位情况
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p= ,C|aiSh0- 25.assess material misstatement risks评估重大错报风险
juxAyds /Z]hX*QR 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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B~NH# ed#>q;jX 27.a general knowledge of —— 初步了解―――的情况
Omph( P=X)Ktmv 28.a more knowledge of—— 进一步了解的情况
m/`L3@7Tt _S CY e 29.the prior year‘s working papers 以前年度
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r>G||/Z |I3&a=, 30.minutes of meeting 会议纪要
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#r]GnC, o%K1!' 32.appropriateness 适当性
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v-3L#V 33.accounting estimate 会计估计
y|3!E>Up nWUau:% 34.management representations 管理层声明
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DB5u M`xI N~ 35.going concern assumption 持续经营假设
)4H0Bz2G {_ZbPPh;M" 36.audit plan 审计计划
&+GbklUB~ |WW'qg]Uu 37.significant audit areas 重点审计领域
<f0yh"?6VH X"%eRW&qu/ 38.error 错误
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e)E38 ~!_UDD 40.modified or additional procedures 修改或追加审计程序
2t7=GA+j DXK\3vf Ot 41.misappropriation of assets 侵占资产
B&}lYo {<i(aq? 42.transactions without substance 虚假交易
<g, 21(bc A64c,Uv 43.unusual pressures 异常压力
NSQ)lSW,; f1U:_V^d 44.the suspected noncompliance 涉嫌存在违法行为
+\J+?jOC4S Q|f)Awe$ 45.materialiy 重要性
D?"Q)kVuD J&%d(EJM 46.exceed the materiality level 超过重要性水平
h?f)Bt}ry 3B }Oy$p 47.approach the materiality level 接近重要性水平
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A"wor\( x1\a_Kt 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
SiN22k+ 2rS|V|d 50.misstatements or omissions 错报或漏报
<t9#~x#'b &"^,Ubfcn" 51.aggregate 总计
d|UK=B^x _1D'9!+ 52.subsequent events 期后事项
IuJj;L1 -p|@En n 53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序
N%1T>cp0 }@-4*5P3 55.audit risk 审计风险
:Oz! M&Ov a?]Ow J 56.detection risk 检查风险
[[{y?-U J%ym1A9 57.inappropriate audit opinion 不适当的审计意见
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O|&nqq,> aBX^Wd 58.material misstatement 重大的错报
}nrl2yp:% y993uP 59.tolerable misstatement 可容忍错报
:Gyv%>. 6 /T_+K.k 60.the acceptable level of detection risk 可接受的检查风险
QO;W}c:N 6PETIs 查看《
注会考试《审计》中的128个英文单词(二) 》
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