qZ2&Xw.{1 "u}9@}* 1.audit
审计 f<[jwhCWV jigs6# 2.attestation 鉴证
OVoO6F] p5c8YfM 3.credibility 可信赖程度
\hk/1/siyF zLjgCS<7 4.audit of financial statements 财务报表
审计 t7#lsd`_ DrS~lTf=> 5.agreed-upon procedures 执行商定程序
_|c&@M ^.X [)U 6.high levels of assurance 高水平保证
lpQP"%q -Q$nA>trKA 7.compilation 编制
fhp)S", p(3sgY1 8.reliability 可靠性
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v~yb3v 9.relevance 相关性
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10.professional skepticism 职业谨慎
2@@l {Y0f6 $&-5;4R'0 11.objectivity 客观性
_&{%Wc5W~F gqiXmMm:9 12. professional competence 专业胜任能力
4~?2wvz G4 I{.HO<$7D} 13.Senior/CPA-in-charge 项目经理
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<Q`&o@I 14.audit engagement letter 业务约定书
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dBEIMn@ &a~=b, 16.the client 委托人
VAj<E0> r7z6___ 17.change
CPA 更换
注册会计师 /J%do]PDl 'qeP6}M 18.the existing CPA 现任注册
会计师
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19.the successor CPA 后任注册
会计师 _,;%mK 8Pmwzpk02 20.the preceding CPA前任
注册会计师 swr"k6;G 3A0_C?E 21.issue the audit report 出具审计报告
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{Bs+G/?o/ XCPb9<L 23.the board of directors 董事会
r%MyR8'k] F?*k}]Gi 24.knowledge of the entity‘ s business 了解被审计单位情况
mY2:m(9"5 .P/xs4 25.assess material misstatement risks评估重大错报风险
]6~k4 8=H\?4)()Y 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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JieU9lA^&B 27.a general knowledge of —— 初步了解―――的情况
7>je6*(K nk08>veG 28.a more knowledge of—— 进一步了解的情况
o<\6Rm Qilj/x68 29.the prior year‘s working papers 以前年度
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E`E'<"{Yd >ZCo 8aK 30.minutes of meeting 会议纪要
Z`xyb>$ )+GX<2_ 31.business risks 经营风险
2ij/N%l x70N8TQ_gK 32.appropriateness 适当性
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-N^=@Yx) Sr7@ buF 34.management representations 管理层声明
"Z9^} Yk7"XP[Y 35.going concern assumption 持续经营假设
q!*MH/R rt;gC[3\ 36.audit plan 审计计划
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@^HwrwRA ,)uPGe"y 39.fraud舞弊
3;D?|E]1 ![Hhxu 40.modified or additional procedures 修改或追加审计程序
7-g^2sa'( fv|%Ocm 41.misappropriation of assets 侵占资产
c,AZ/t XPVV+. 42.transactions without substance 虚假交易
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Ys+N,:#R 43.unusual pressures 异常压力
Ltg-w\?] >0M:&NMda 44.the suspected noncompliance 涉嫌存在违法行为
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J]> 45.materialiy 重要性
Sgx+V"bkT Ps |QW 46.exceed the materiality level 超过重要性水平
hLn&5jYHvt hs,5LV)|y 47.approach the materiality level 接近重要性水平
:+1bg&wQ jDp]R_i 48.an acceptably low level 可接受水平
hgif]?:C< }{#7Z8 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
jqqaw ;$[VX/A`f 50.misstatements or omissions 错报或漏报
`x< 0A / (.'*biQ 51.aggregate 总计
ndB@J*Imu .Wh6(LDY( 52.subsequent events 期后事项
3li q9P_ n4XMN\:g{ 53.adjust the financial statements 调整财务报表
_32/WQF6 .yG8B:7N2 54.perform additional audit procedures 实施追加的审计程序
R>` ih&,) b/G8Mr 55.audit risk 审计风险
y#nSk%"t" iPNd!_ 56.detection risk 检查风险
YBeZN98Nt xz="|HD); 57.inappropriate audit opinion 不适当的审计意见
dvxf lLd @ UT% #K % 58.material misstatement 重大的错报
3me<~u V9gVn?O0 59.tolerable misstatement 可容忍错报
-^y1iN'D ul}4p{ m[ 60.the acceptable level of detection risk 可接受的检查风险
vr<)Ay 0.3^ 查看《
注会考试《审计》中的128个英文单词(二) 》
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