[7(-T?_ 1im^17X 1.audit
审计 o"wXIHUmV WN(ymcdYB 2.attestation 鉴证
}N_NvY izh<I0 3.credibility 可信赖程度
@(P=Eh G?f\>QSZ 4.audit of financial statements 财务报表
审计 1/p*tZP8i gtUUsQ%y . 5.agreed-upon procedures 执行商定程序
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a 6.high levels of assurance 高水平保证
,q(&)L$S qE'9QQ>:b 7.compilation 编制
=%'`YbD$ ,-x!$VqS 8.reliability 可靠性
+ <,gB $j ]Jh+'RK\# 9.relevance 相关性
3=-4%%[M@ aP'"G^F 10.professional skepticism 职业谨慎
VG/3xR&y .jy]8S8[|% 11.objectivity 客观性
7~#:>OjW pJN$ { 12. professional competence 专业胜任能力
.0R v(Y GGhM;%H_99 13.Senior/CPA-in-charge 项目经理
cYXM__ pP(XIC 14.audit engagement letter 业务约定书
8M@BG8 As+t##gN 15.recurring audit 连续审计
}j,[ 1@S AeAp0cbet 16.the client 委托人
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8{\r$ 17.change
CPA 更换
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18.the existing CPA 现任注册
会计师
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3+ R |KD&!~Z 19.the successor CPA 后任注册
会计师 <b/~.$a' hHqh{:q{v 20.the preceding CPA前任
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nGq r\nx= 21.issue the audit report 出具审计报告
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22.expert 专家
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v&Kqq!DE 23.the board of directors 董事会
S*AERm "`6n6r42 24.knowledge of the entity‘ s business 了解被审计单位情况
Y.^=]-n, m7T)m0 25.assess material misstatement risks评估重大错报风险
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xX0= 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
t4?DpE +2 Af&~T 27.a general knowledge of —— 初步了解―――的情况
9'hv%A:\3 4Jx"A\5*G 28.a more knowledge of—— 进一步了解的情况
jD7Nb lX d#2$!z# 29.the prior year‘s working papers 以前年度
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u.rY#cS,-R <3,<\ub 30.minutes of meeting 会议纪要
h$L"8# a~8[<F omj 31.business risks 经营风险
l7De6A" vFEQ7qI 32.appropriateness 适当性
!nAX$i~ {}:ToIp 33.accounting estimate 会计估计
%4HRW;IU +**!@uY 34.management representations 管理层声明
BC'llD LkQX?2>] 35.going concern assumption 持续经营假设
F: mq'<Q 1#1 riM - 36.audit plan 审计计划
imiR/V>N ;2Q~0a| 37.significant audit areas 重点审计领域
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%c[ V 38.error 错误
?.Pg\ur B7]MGXC 39.fraud舞弊
| [>UH U4G`ZKv(! 40.modified or additional procedures 修改或追加审计程序
.KdyJ6o KF4PJi;* 41.misappropriation of assets 侵占资产
IUtx!.]4 9uWY@zu 42.transactions without substance 虚假交易
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%1!Wi 43.unusual pressures 异常压力
"?mJqA H*9~yT'Q 44.the suspected noncompliance 涉嫌存在违法行为
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") '}Ri` 45.materialiy 重要性
w|Nz_3tI jbR0%X2 46.exceed the materiality level 超过重要性水平
B-l'vVx 0>zbCubPH 47.approach the materiality level 接近重要性水平
B 2ec@]uD` MeUaTJFEB 48.an acceptably low level 可接受水平
P\_` ;,]P=Ey 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
a5w:u5 )Y)pmjZaG 50.misstatements or omissions 错报或漏报
`Qqk<o wd)jl% 51.aggregate 总计
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52.subsequent events 期后事项
]Zmj4vK J (64yg 53.adjust the financial statements 调整财务报表
rl0< Ls 6"}?.E$ 54.perform additional audit procedures 实施追加的审计程序
5YrBW:_OI FHV-BuH5 55.audit risk 审计风险
Qca&E`~Q 3d|9t9v 56.detection risk 检查风险
6&/T@LQYrh u7=U^}# 57.inappropriate audit opinion 不适当的审计意见
;amXY@RmH G\(|N9^: 58.material misstatement 重大的错报
QVtQx>K` v,ju!I0. 59.tolerable misstatement 可容忍错报
2p"WTd 8Ac:_Zg 60.the acceptable level of detection risk 可接受的检查风险
73){K?R 71\xCSI1w& 查看《
注会考试《审计》中的128个英文单词(二) 》
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