6>)]7(B<d 3_2(L"S2 1.audit
审计 [6Uc?Bi qn#\ro1H 2.attestation 鉴证
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`pJ W{l+_a{/9 3.credibility 可信赖程度
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"N%k, dWE[*a\g 4.audit of financial statements 财务报表
审计 Xd>4n7nb$` |QJ!5nb 5.agreed-upon procedures 执行商定程序
8w~I(2S:# ehI*cf({ 6.high levels of assurance 高水平保证
-<a~kVv o|Obl@CSBD 7.compilation 编制
OC9_EP\" M ]W'>g)G 8.reliability 可靠性
X~Uvh8O O B8fFd 9.relevance 相关性
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I%0u<=d g>x2[//pk 10.professional skepticism 职业谨慎
EXg\a#4[' }%[TJ@R; 11.objectivity 客观性
;g: TsYwM Z$Ynar 12. professional competence 专业胜任能力
{%@zQ|OO0 @#1k+tSA, 13.Senior/CPA-in-charge 项目经理
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vuZD 14.audit engagement letter 业务约定书
&h-d\gMJ eb2~$ ,$ 15.recurring audit 连续审计
;14[)t$ /s(/6~D| 16.the client 委托人
QP)-O*+AA too=+'<N</ 17.change
CPA 更换
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Cao;Zb kg7oH.0E 18.the existing CPA 现任注册
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/sH3Rk.> 9zEO$<e o 19.the successor CPA 后任注册
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*Mx6|N 20.the preceding CPA前任
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O8"M 21.issue the audit report 出具审计报告
R{5Qb?&wOp HQK%Y2S 22.expert 专家
FD*`$.e3\ ?C//UN; 23.the board of directors 董事会
0tm%Kd ~!&WK,k6 24.knowledge of the entity‘ s business 了解被审计单位情况
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EF^6I 25.assess material misstatement risks评估重大错报风险
0K`3BuBs QKYIBX 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
`#A&v U5z^R>k 27.a general knowledge of —— 初步了解―――的情况
nZ hL li8l+5d q 28.a more knowledge of—— 进一步了解的情况
`{CaJ6. QQ!%lbMK] 29.the prior year‘s working papers 以前年度
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@a)@1:=Rm uI@:\Rss 30.minutes of meeting 会议纪要
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zZmI EE#4,d`J 31.business risks 经营风险
cPi 3UjY~ OljUK,I] 32.appropriateness 适当性
rJ]iJ0[I {N[IjY 33.accounting estimate 会计估计
Gn#5zx#l C,hs!v6 34.management representations 管理层声明
bv5,Yk D)8&v`LS 35.going concern assumption 持续经营假设
R+#|<e5@%o BhLYLlXPY 36.audit plan 审计计划
FF6[qSV ` QXO+'j4 37.significant audit areas 重点审计领域
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P, @zB {Ig 38.error 错误
GN?^7kI m,,-rC 39.fraud舞弊
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Mb> 40.modified or additional procedures 修改或追加审计程序
{*ATY+ r#JE7uneT 41.misappropriation of assets 侵占资产
@bOhnd#W /+.Bc(` 42.transactions without substance 虚假交易
2HoTj| m{x[q 43.unusual pressures 异常压力
m"<0sqD; d5fnJ*a>l 44.the suspected noncompliance 涉嫌存在违法行为
"yXKu)_ g2JNa?z 45.materialiy 重要性
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*r@7 :a5 _d76jmujJ 47.approach the materiality level 接近重要性水平
H)}>&Z4 ZZ?0%9 48.an acceptably low level 可接受水平
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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
sI7d?+ pYa8iQ`6U; 50.misstatements or omissions 错报或漏报
aTuD|s x:\+{- 51.aggregate 总计
jOa .h ;e415T 52.subsequent events 期后事项
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O`Er*-O 53.adjust the financial statements 调整财务报表
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JS<S?j?*/ $wg5q\Rv 55.audit risk 审计风险
:JH#*5%gQ: y^zII5|s 56.detection risk 检查风险
r@ujE,D=k u,AP$+Qk 57.inappropriate audit opinion 不适当的审计意见
~7+7{9g 1fm4:xHH 58.material misstatement 重大的错报
Q^prHn*@ C-E~z{ 59.tolerable misstatement 可容忍错报
Ok2KTsVl *`Swv` 60.the acceptable level of detection risk 可接受的检查风险
/2l&D~d" g5M=$y/H 查看《
注会考试《审计》中的128个英文单词(二) 》
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