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`A 1.audit
审计 (`h$+p^-y P{2V@ <} 2.attestation 鉴证
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Rg 0IU>KGJ-0s 3.credibility 可信赖程度
\z>Re$: b=[gK|fu 4.audit of financial statements 财务报表
审计 ,'[&" Eg ?Ne@OMc 5.agreed-upon procedures 执行商定程序
:C6 "[(&$I 6.high levels of assurance 高水平保证
34S|[PXd .Y B}w 7.compilation 编制
rUZRYF4C :EOx>Pf_9) 8.reliability 可靠性
E#3KWp#M X"QIH|qx- 9.relevance 相关性
-1dbJ/) F\&Sn1>k 10.professional skepticism 职业谨慎
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8vFt<k}G 11.objectivity 客观性
%jaB>4.A: ke.{wh\0 12. professional competence 专业胜任能力
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P BQYj"Wi 13.Senior/CPA-in-charge 项目经理
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SZa 14.audit engagement letter 业务约定书
RiHOX&-7 .yz-o\,gF% 15.recurring audit 连续审计
~" \qX+ {v&c5B~,\ 16.the client 委托人
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c`Y GdZ_ 17.change
CPA 更换
注册会计师 (_&W@:"z zJ;K4)"j 18.the existing CPA 现任注册
会计师
|$[WnYP TBq;#+1W 19.the successor CPA 后任注册
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注册会计师 3$Ecq|4J: G9?6qb: 21.issue the audit report 出具审计报告
^/;W;C{4 3{e7j6u\ 22.expert 专家
Uh.XL=wY C;m 7~R 23.the board of directors 董事会
mHTZ:84 -rE_ pV; 24.knowledge of the entity‘ s business 了解被审计单位情况
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uM2cc^ |Ad1/>8i 25.assess material misstatement risks评估重大错报风险
X8!=Xjl) @8zp(1. 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
9G8n'jWyY M6n9>aW4 27.a general knowledge of —— 初步了解―――的情况
-fF1vJ7L V,,/}f' 28.a more knowledge of—— 进一步了解的情况
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29.the prior year‘s working papers 以前年度
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{ 30.minutes of meeting 会议纪要
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|wqna \EH:FM}l, 31.business risks 经营风险
HnvE\t9` .H1kl)~V 32.appropriateness 适当性
+ -e8MvP ]7WBoC8 33.accounting estimate 会计估计
<pd6,l\ z`gdE0@;d3 34.management representations 管理层声明
<:#O*Y{ Qxds]5WB/ 35.going concern assumption 持续经营假设
+3VDapfin @g|Eb}t 36.audit plan 审计计划
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06-s V 37.significant audit areas 重点审计领域
a/@<KnT ^+Ez[S{8 38.error 错误
i4TU}.h8 c"aiZ(aP 39.fraud舞弊
wK8/`{B9 JL~QE-pvD 40.modified or additional procedures 修改或追加审计程序
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GlO;Q~7 41.misappropriation of assets 侵占资产
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X $cO"1mu 42.transactions without substance 虚假交易
<j1l&H|ux, 2A3;#v 43.unusual pressures 异常压力
o l67x 7I;Give{ 44.the suspected noncompliance 涉嫌存在违法行为
Hfer\+RX yI9~LTlA3 45.materialiy 重要性
]pLQ;7f7D 9IL#\:d1 46.exceed the materiality level 超过重要性水平
hq9b y:!MWZ 47.approach the materiality level 接近重要性水平
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?{#P.2 48.an acceptably low level 可接受水平
mwFI89J' jY-i`rJN 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
ZTG*| cOUsbxYTD 50.misstatements or omissions 错报或漏报
Du>dTi~ Gy[;yLnX 51.aggregate 总计
jIMaPT s-r$%9o5 52.subsequent events 期后事项
sm}q&m]ad ErF;5ec 53.adjust the financial statements 调整财务报表
EWN$ILdD Tgp}k%R~ 54.perform additional audit procedures 实施追加的审计程序
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F#_7m C 55.audit risk 审计风险
HZ=Dd4! M;W{A)0i1 56.detection risk 检查风险
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(!d3M 57.inappropriate audit opinion 不适当的审计意见
pTZPOv#?Q ,[+ 58.material misstatement 重大的错报
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?/"@WP9 9;Ezm<VQ 60.the acceptable level of detection risk 可接受的检查风险
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<,FY!A _jef{j 查看《
注会考试《审计》中的128个英文单词(二) 》
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