KNN$+[_;H4 >)Bv>HM 1.audit
审计 dj4a)p|YN ]dV$H 2.attestation 鉴证
M$Rh]3vqR EMxMJ= 3.credibility 可信赖程度
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E 9R+N 1(_[awBx 4.audit of financial statements 财务报表
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B/mfm 7 5.agreed-upon procedures 执行商定程序
=s*4y$%I ooCfr?E 6.high levels of assurance 高水平保证
'*Tt$0#o pV!WZUfg 7.compilation 编制
LF)wn-C} G)f!AuN= 8.reliability 可靠性
Z0v&AD= snNB;hkj 9.relevance 相关性
]l3Y=Cl JV8*;n%}- 10.professional skepticism 职业谨慎
RE-y5.kE^ kY9$ M8b 11.objectivity 客观性
yigq#h^ *.VNyay 12. professional competence 专业胜任能力
d/ @P;YN! %h;1}SFl0 13.Senior/CPA-in-charge 项目经理
3qDbfO[ )c 79&S 14.audit engagement letter 业务约定书
)T&r770 (/9 erfuJ 15.recurring audit 连续审计
e~9g~k]s YY$Z-u( 16.the client 委托人
[r9HYju= gR_Exs'K 17.change
CPA 更换
注册会计师 *+00 AM#s2.@ 18.the existing CPA 现任注册
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- (q7"h 5zyd;y)|' 19.the successor CPA 后任注册
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O '$z@40u 20.the preceding CPA前任
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8CT Gv[(0 21.issue the audit report 出具审计报告
/^gu&xnS <K>qK]|C 22.expert 专家
vIZFI J$T(p% 23.the board of directors 董事会
b&d4(dk ^gY'^2bzxu 24.knowledge of the entity‘ s business 了解被审计单位情况
IJ:JH=8 ?iamo.0zN 25.assess material misstatement risks评估重大错报风险
\JCpwNT{P r;>.*60AT 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
LY#V)f xJFcW+ 27.a general knowledge of —— 初步了解―――的情况
~E vGNnTL sheCwhV 28.a more knowledge of—— 进一步了解的情况
<^942y-= znIS2{p/` 29.the prior year‘s working papers 以前年度
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>S\,LV 30.minutes of meeting 会议纪要
F[)tg#}@G T&:~= 31.business risks 经营风险
# $'H?lO (B?ZUXM, 32.appropriateness 适当性
[l7n"gJ~ ^V]IPGV 33.accounting estimate 会计估计
,Vof<,x0 ~\<L74BB 34.management representations 管理层声明
Q~rE+?n9F Ka%#RNW 35.going concern assumption 持续经营假设
M7-2;MZ b?,=|H 36.audit plan 审计计划
>LPIvmT4D? )@=fGN Dt 37.significant audit areas 重点审计领域
.&8a ;Q?c [F{P0({%? 38.error 错误
J: I@kM b d C 39.fraud舞弊
Q]$pg 5O ep*8*GmP 40.modified or additional procedures 修改或追加审计程序
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GF~ 'tjqfR 41.misappropriation of assets 侵占资产
~]n=TEJ> 8]bLp 42.transactions without substance 虚假交易
%u2",eHCB M~+DxnJ= 43.unusual pressures 异常压力
dx$+,R~y lB8gD 44.the suspected noncompliance 涉嫌存在违法行为
eF' l_* JBLh4c3 45.materialiy 重要性
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6O .SNg2. 46.exceed the materiality level 超过重要性水平
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K~HYN WSGho(\ 47.approach the materiality level 接近重要性水平
#%V+- b( o1-_BlZ 48.an acceptably low level 可接受水平
A\13*4:;l Y_~otoSoY 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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=HN~B1 50.misstatements or omissions 错报或漏报
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R6Pj"@0 51.aggregate 总计
,/!^ZS* \eRct_ 52.subsequent events 期后事项
D6C h6i5$ #]Jg> 53.adjust the financial statements 调整财务报表
. lNf.x#u P'*Fd3B#A= 54.perform additional audit procedures 实施追加的审计程序
kdhwnO vI,T1%llu 55.audit risk 审计风险
da@W6Ov x aP"!}* 56.detection risk 检查风险
n9-WZsc1 $ ?|;w,%I 57.inappropriate audit opinion 不适当的审计意见
,ne3uPRu7~ JY~CMR5#.O 58.material misstatement 重大的错报
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k3 59.tolerable misstatement 可容忍错报
O{Z${TC[ wzBw5nf\ 60.the acceptable level of detection risk 可接受的检查风险
,zxv>8Nt jdx T662q 查看《
注会考试《审计》中的128个英文单词(二) 》
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