He<;4?: sG1BNb_ 1.audit
审计 d- kZt@DL= U6c@Et , 2.attestation 鉴证
[<S^c[47U GFt1 3.credibility 可信赖程度
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4.audit of financial statements 财务报表
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D2]ZMDL. 5.agreed-upon procedures 执行商定程序
K~3Ebr &F`L}#oL& 6.high levels of assurance 高水平保证
,J&9kYz P5P<" 7.compilation 编制
'kEG.Oq7 uY]T:UVk 8.reliability 可靠性
QTE:K? IM]h*YV' 9.relevance 相关性
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P 10.professional skepticism 职业谨慎
u>}zm_ AK;^9b-}q: 11.objectivity 客观性
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=B\8m sUV>@UMnu 12. professional competence 专业胜任能力
+ouY ~j]dct7 13.Senior/CPA-in-charge 项目经理
#D0W7a v#F-<?Vv 14.audit engagement letter 业务约定书
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Y$ I*(1.%:m 15.recurring audit 连续审计
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(A O]bKNA.5 16.the client 委托人
x{?sn i7s\CY 17.change
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注册会计师 {#9,j]< KC]tY9 FK 18.the existing CPA 现任注册
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P9s_2KOF eo ?Oir) 19.the successor CPA 后任注册
会计师 gb(#DbI y;r"+bS8 20.the preceding CPA前任
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:$2Yg[Zc3 21.issue the audit report 出具审计报告
dE GX3 - 69iM0X!'u 22.expert 专家
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# 23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况
5QOZ%9E&M L20rv:W$h 25.assess material misstatement risks评估重大错报风险
+ ~~ Z0.[ Z'e\_C 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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27.a general knowledge of —— 初步了解―――的情况
!-ZP*V3}h 7IQqN&J 28.a more knowledge of—— 进一步了解的情况
+dM.-wW "f<#.}8 29.the prior year‘s working papers 以前年度
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zuMO1s B*2{M 30.minutes of meeting 会议纪要
|,{+;: |eF.ZC)QWh 31.business risks 经营风险
Yw1Y-M 5Xj|:qz<( 32.appropriateness 适当性
8yvJ`eL- (rIXbekgB 33.accounting estimate 会计估计
$bFgsy*N2 ET3,9+Gj 34.management representations 管理层声明
{zu/tCq? G>JxIrN0 35.going concern assumption 持续经营假设
W#VfX!~ A(NEWO 36.audit plan 审计计划
tI'e ctn sSV^5 37.significant audit areas 重点审计领域
O'fc/cvh=' ,[^o9u uB 38.error 错误
]o `4Z" Lg b 39.fraud舞弊
.T{U^0 ) C`pan /t 40.modified or additional procedures 修改或追加审计程序
]a=l^Pc(xN GajI\_o 41.misappropriation of assets 侵占资产
tpE3|5dZF 6kC)\uy 42.transactions without substance 虚假交易
=^by0E2 bje'Oolc 43.unusual pressures 异常压力
f)WPOTEY 'h k @>" 44.the suspected noncompliance 涉嫌存在违法行为
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8qP ^&HI+M 45.materialiy 重要性
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3S#nZ 46.exceed the materiality level 超过重要性水平
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G` a9L0f BRy 47.approach the materiality level 接近重要性水平
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HaS[.&\S0 48.an acceptably low level 可接受水平
%$^$'6\77 fq{I$syY 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
oUCVd}wH RBPYGu'6B 50.misstatements or omissions 错报或漏报
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@3M]5:3g #i6[4X? 51.aggregate 总计
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52.subsequent events 期后事项
N:5b1TdI, Y*"<@?n8?x 53.adjust the financial statements 调整财务报表
2 e) N%:D8\ qx 54.perform additional audit procedures 实施追加的审计程序
XPrY`,kN YK7gd|LR] 55.audit risk 审计风险
5QNBB|X@ S".owe$\ 56.detection risk 检查风险
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sY&rbJ(P 57.inappropriate audit opinion 不适当的审计意见
4D0(Fl x[zKtX 58.material misstatement 重大的错报
zR_9D} nvw NjN 59.tolerable misstatement 可容忍错报
M,I68 >I{4 60.the acceptable level of detection risk 可接受的检查风险
H;4oZ[g _ak.G= 查看《
注会考试《审计》中的128个英文单词(二) 》
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