N"suR}9% ?~!9\dek, 1.audit
审计 >?rMMR+A 1hE{(onI 2.attestation 鉴证
Vu=/<;-N ~_c1h@ 3.credibility 可信赖程度
/,UnT(/k( -esQyLx 4.audit of financial statements 财务报表
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f 5.agreed-upon procedures 执行商定程序
Ip:54 Rn]xxa' 6.high levels of assurance 高水平保证
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7.compilation 编制
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ZfK[o{9> 8.reliability 可靠性
2#r4dr0 %OHZOs 9.relevance 相关性
.T3 m%n 0;=-x" 10.professional skepticism 职业谨慎
\"Y,1in# Bc[~'gn 11.objectivity 客观性
&i.sSqSI5 RAP-vVh/C 12. professional competence 专业胜任能力
D79:L: RtzSe$O 13.Senior/CPA-in-charge 项目经理
|ns?c0rM / of K7/ 14.audit engagement letter 业务约定书
]bY]YNt{7] JXYZ5&[ 15.recurring audit 连续审计
?s3S$Ih ;R[3nb9% 16.the client 委托人
2vX $:4 q$mc{F($D 17.change
CPA 更换
注册会计师 -THMTRFz .V?[<}OJn 18.the existing CPA 现任注册
会计师
G{E`5KIvm j7k}!j_O{ 19.the successor CPA 后任注册
会计师 . R/y`:1:W +E_yEH7_) 20.the preceding CPA前任
注册会计师 \ "$$c F_jHi0A 21.issue the audit report 出具审计报告
%S}uCqcAK dK4rrO 22.expert 专家
>MYDwH ;'= cNj 23.the board of directors 董事会
Zo yO[# So'.QWzX 24.knowledge of the entity‘ s business 了解被审计单位情况
T?t/[iuHrj \'4~@ 25.assess material misstatement risks评估重大错报风险
,1$F#Eh HOF$(86zqA 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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yg# !NkCki"W 27.a general knowledge of —— 初步了解―――的情况
gtZmBe= ng"=vmu 28.a more knowledge of—— 进一步了解的情况
rUj\F9*5# A>1$?A8Q 29.the prior year‘s working papers 以前年度
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.'gm2 'in%Gii 30.minutes of meeting 会议纪要
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eJ; 31.business risks 经营风险
Y}N\|*ye- ]f0'YLG 32.appropriateness 适当性
@we1#Vz. q!eE~O;A 33.accounting estimate 会计估计
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>hf/ 34.management representations 管理层声明
MQ-u9=ys ]HuB%G|t1V 35.going concern assumption 持续经营假设
:aej.>I0 1x:W 3. 36.audit plan 审计计划
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UZa 1 _?8 OU 37.significant audit areas 重点审计领域
,=P&{38\q <$0is:] 38.error 错误
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+{=##'0 39.fraud舞弊
2@<_,' K)7T]z` 40.modified or additional procedures 修改或追加审计程序
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>v.fH6P,} i[!|0U`p 43.unusual pressures 异常压力
g<W]NYm mH&7{2r 44.the suspected noncompliance 涉嫌存在违法行为
<+oh\y16 N}?|ik 45.materialiy 重要性
<l{oE?N -e/}DGL 46.exceed the materiality level 超过重要性水平
ny5P*yWEh d m8t~38 47.approach the materiality level 接近重要性水平
@:C)^f" V`^*Z}d9 48.an acceptably low level 可接受水平
Zv;nY7B 4v\HaOk 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
&<VU}c^! n1."Qix0 50.misstatements or omissions 错报或漏报
*[Z`0AgP Z-PBCU 51.aggregate 总计
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$oBs%.Jp _QL|pLf- 53.adjust the financial statements 调整财务报表
EZ)b E9 ,|A^ <R` 54.perform additional audit procedures 实施追加的审计程序
wk|+[Rl;L o08WC'bX 55.audit risk 审计风险
MzIDeZ 3 7BSJ 56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见
M\R+:O& pU7;!u:c4% 58.material misstatement 重大的错报
72dRp!JU 9 C[~*,qx 59.tolerable misstatement 可容忍错报
>3!~U.AA'x }dkXRce* 60.the acceptable level of detection risk 可接受的检查风险
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WWhCRq hIe .Mv-I) 查看《
注会考试《审计》中的128个英文单词(二) 》
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