e!ar:>T V;~W,o ! 1.audit
审计 DK&J"0jz, 1Xt%O86 2.attestation 鉴证
yu<sd}@ ,K6s'3O(LW 3.credibility 可信赖程度
tH2y:o72 XJC|6"n 4.audit of financial statements 财务报表
审计 AlIFTNg:" tV@!jaj\ 5.agreed-upon procedures 执行商定程序
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O 6.high levels of assurance 高水平保证
G TNN4 \$V~kgQ0 7.compilation 编制
}9aYU;9D V3xC"maA@ 8.reliability 可靠性
@ bPQhn#(g tV9nC 9.relevance 相关性
QK%{\qu O]~ cv^ 10.professional skepticism 职业谨慎
#)tt}GX ?^Q!=W<7 11.objectivity 客观性
SQ]&nDd TV#pUQ3K 12. professional competence 专业胜任能力
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&x +S5"4< 13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书
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X 15.recurring audit 连续审计
weU'3nNN >pbO\=j]X 16.the client 委托人
{l%Of OySIp[{tJ 17.change
CPA 更换
注册会计师 i!LEA/"V /z>G=kA 18.the existing CPA 现任注册
会计师
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会计师 #pErGz'{ b\Y<1EV^[ 20.the preceding CPA前任
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21.issue the audit report 出具审计报告
7$b!-I+a2 %# ?)+8"l 22.expert 专家
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~SY SS[jk 24.knowledge of the entity‘ s business 了解被审计单位情况
<La$'lG4J C}<j8a? 25.assess material misstatement risks评估重大错报风险
g'ha7~w(p ]+<[D2f 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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R] 9 27.a general knowledge of —— 初步了解―――的情况
=&;orP oDogM`T` 28.a more knowledge of—— 进一步了解的情况
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ijEMS1$=7 9=O`?$y 30.minutes of meeting 会议纪要
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17a y3{'s>O6 31.business risks 经营风险
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}:~Jy| 32.appropriateness 适当性
*pK bMG# ``$Dgj[ 33.accounting estimate 会计估计
1O]'iS" <ZcJC+k 34.management representations 管理层声明
Mrysy)x |T\`wcP`q 35.going concern assumption 持续经营假设
OC34@YUj[ HX%lL}E 36.audit plan 审计计划
V`7 e&sZ]{uD 37.significant audit areas 重点审计领域
W/DSj : 6<X.]"u+E~ 38.error 错误
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$,s* /~~aK2{^X~ 39.fraud舞弊
%Xc50n2Z N3O3V5':! 40.modified or additional procedures 修改或追加审计程序
B( r~Nvc Hvqvggfi 41.misappropriation of assets 侵占资产
+a1Or R+{QZ'K.qg 42.transactions without substance 虚假交易
Bn:"qN~ HY-7{irR~ 43.unusual pressures 异常压力
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/*19e~ }MQNzaXY^ 44.the suspected noncompliance 涉嫌存在违法行为
[rk*4b ^s (K9pr>le 45.materialiy 重要性
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hzw..?g 46.exceed the materiality level 超过重要性水平
s8BfOl- " kp+1sG8 47.approach the materiality level 接近重要性水平
]nPfIBoS c=d` DJ 48.an acceptably low level 可接受水平
RN:VsopL eb1WTK@ 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
:kU#5Aj gK )(bAi 50.misstatements or omissions 错报或漏报
(bhMo^3/* 2L!s'^m- 51.aggregate 总计
t&|M@Ouet N;Hoi8W 52.subsequent events 期后事项
-c%#Hd =u\W{1 53.adjust the financial statements 调整财务报表
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oW"Q{ W5i{W' 54.perform additional audit procedures 实施追加的审计程序
D+4oV6}~ P+ejyl, 55.audit risk 审计风险
a|}v?z\ *<HA])D, 56.detection risk 检查风险
_*iy *:(o VT ikLuH 57.inappropriate audit opinion 不适当的审计意见
up _Qv#`Q !AR@GuQPE 58.material misstatement 重大的错报
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,c]<Yu (1%O;D.*?{ 60.the acceptable level of detection risk 可接受的检查风险
RnV#[bM{ Cx~,wk;= 查看《
注会考试《审计》中的128个英文单词(二) 》
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