:d({dF_k;p %A2`&:ip 1.audit
审计 HtUG#sc&`{ NQR^%<hU 2.attestation 鉴证
u}m.}Mws 6Hn)pD# U 3.credibility 可信赖程度
Y-]YDXrPQ ] R<FKJ[ 4.audit of financial statements 财务报表
审计 Yw[{beo ZOn_dYjC 5.agreed-upon procedures 执行商定程序
avBu a6i' 3KT_AJ4} 6.high levels of assurance 高水平保证
/n8psj (Y )!"_| 7.compilation 编制
gD1+]am t9Vb~ Ubdb 8.reliability 可靠性
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$ @(C 9.relevance 相关性
`VXZ khm B0"0_n7- 10.professional skepticism 职业谨慎
OM{Dq| | lE-&a$xd 11.objectivity 客观性
N33AcV!*8 V Y_f = 12. professional competence 专业胜任能力
ctK65h{Eo > [8#hSk 13.Senior/CPA-in-charge 项目经理
E\iJP^n wibwyzo 14.audit engagement letter 业务约定书
,{+6$h3 FW5}oD(H 15.recurring audit 连续审计
.?Auh2nr Oj-r;Tt_G} 16.the client 委托人
$W*|~}F/Ap ?$16A+ 17.change
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O a1'oYIHg AI~9m-,mE 19.the successor CPA 后任注册
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注册会计师 +0dT^Jkqg h(|;\ ~ 21.issue the audit report 出具审计报告
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22.expert 专家
dEG ]riO o"\{OX 23.the board of directors 董事会
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<<u1 L:i+}F;M)s 24.knowledge of the entity‘ s business 了解被审计单位情况
E9L!)D]Y >+SZd7p 25.assess material misstatement risks评估重大错报风险
)6 k1 P %}ixgs7*c0 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
M2L0c? 'mUI-1GkT 27.a general knowledge of —— 初步了解―――的情况
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QSA%B$< ([tG y 28.a more knowledge of—— 进一步了解的情况
4gya] DUhT>,~] 29.the prior year‘s working papers 以前年度
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_6LH"o3 &8afl"_~ 30.minutes of meeting 会议纪要
+NT:<(;|i5 $Ba`VGP>)3 31.business risks 经营风险
@ce3%`c_ BJ2Q 2WW 32.appropriateness 适当性
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NZI#K 7~D`b1|| 33.accounting estimate 会计估计
s6IP;} 97(n\Wt2 34.management representations 管理层声明
Qj:{p5H' )lOji7&e 35.going concern assumption 持续经营假设
aTX]+tBoe G_0)oC@Jl: 36.audit plan 审计计划
pKnIQa[c 5c)<'EP 37.significant audit areas 重点审计领域
g*28L[Q~ t+J)dr 38.error 错误
L*v93;|s RRNH0-D1l 39.fraud舞弊
|w4(rs- u,\xok" 40.modified or additional procedures 修改或追加审计程序
}.OxJ=M *n,UOHlO 41.misappropriation of assets 侵占资产
&62`Wr 0C 7fUi?41XA 42.transactions without substance 虚假交易
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4Y5?} 7pd$?=__I 43.unusual pressures 异常压力
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+*<K"H|, 44.the suspected noncompliance 涉嫌存在违法行为
`P#8(GU V.U|OQouT 45.materialiy 重要性
lR,G; 9X.gg$P 46.exceed the materiality level 超过重要性水平
}~V,_Fv pL%4= ]m 47.approach the materiality level 接近重要性水平
Up'."w_zE a~6ztEhGm 48.an acceptably low level 可接受水平
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dlInms 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
9Y\F53p&j FU'^n6[<B 50.misstatements or omissions 错报或漏报
%6"o8 xTGP 51.aggregate 总计
T4l-sJ'| o%$<LaQG5 52.subsequent events 期后事项
FW/)uf3I 9*f2b.Aj 53.adjust the financial statements 调整财务报表
7G?Ia%u X4XFu 54.perform additional audit procedures 实施追加的审计程序
zo/0b/lQ Pb*q;9 55.audit risk 审计风险
bU:V%B?=] \l>qY(gu 56.detection risk 检查风险
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vP J6= w:c 57.inappropriate audit opinion 不适当的审计意见
G#^m<G^M ~>.awu+o| 58.material misstatement 重大的错报
#*[,woNk R%qX_m\0 59.tolerable misstatement 可容忍错报
kbD*=d}3{ SIj6.RK 60.the acceptable level of detection risk 可接受的检查风险
_!|=AIX "9TxK6 查看《
注会考试《审计》中的128个英文单词(二) 》
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