5>7ECe* u(? 1.audit
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scGt r}9qK%C G. 2.attestation 鉴证
:a}hd^;[%8 x<"e} Oo 3.credibility 可信赖程度
~xu<xy@E "-vm=d~\ 4.audit of financial statements 财务报表
审计 ?T70C9 G7`7e@{ 5.agreed-upon procedures 执行商定程序
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:v3"1 6.high levels of assurance 高水平保证
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~(k5k: 7.compilation 编制
w@4q D 5>q|c`&}E 8.reliability 可靠性
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DVRE ;+Jt <O>r e3s 10.professional skepticism 职业谨慎
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11.objectivity 客观性
cgm]{[f IR|AlIv 12. professional competence 专业胜任能力
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\1&3r|R r<Ll>R 13.Senior/CPA-in-charge 项目经理
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/=7 14.audit engagement letter 业务约定书
+%8c8]2 9~<HTH 15.recurring audit 连续审计
7Rk eV kh 17 16.the client 委托人
N|T%cdh:/ *8fnxWR 17.change
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注册会计师 7Cx%G/( F>)u<f,C 18.the existing CPA 现任注册
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^$24231^ "MKgU[t 19.the successor CPA 后任注册
会计师 +o!".Hp ^:\|6`{n 20.the preceding CPA前任
注册会计师 }f<.07 SPeSe/ 21.issue the audit report 出具审计报告
NHUx-IqOX 1Qtojph 22.expert 专家
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Jt.dR6, 24.knowledge of the entity‘ s business 了解被审计单位情况
m]+g[L?- I7nt<l! 25.assess material misstatement risks评估重大错报风险
<jQ?l%\ j{IAZs#@> 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
"CB* UW<V(6P 27.a general knowledge of —— 初步了解―――的情况
jtV{Lf3< #]oVVf_ 28.a more knowledge of—— 进一步了解的情况
Ni'vz7j "6lf~%R" 29.the prior year‘s working papers 以前年度
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_+S`[:;a "Git@%80 30.minutes of meeting 会议纪要
cV_nYcLkz xXE/pIXw 31.business risks 经营风险
Y{B|*[xM G7DEavtr 32.appropriateness 适当性
:kfHILi (!&cfabL 33.accounting estimate 会计估计
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lf+/ [bIdhG 34.management representations 管理层声明
h )"PPI ec[S?- 35.going concern assumption 持续经营假设
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N@{P$ 37.significant audit areas 重点审计领域
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E9;cd$}K lplEQ]J| 39.fraud舞弊
xI55pj* K3$83%E 40.modified or additional procedures 修改或追加审计程序
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~z$vF 41.misappropriation of assets 侵占资产
XL>cTM "GEJ9_a[ 42.transactions without substance 虚假交易
IExo#\0'6 $*V:;-H 43.unusual pressures 异常压力
w7$*J:{ J4#t1P@Na 44.the suspected noncompliance 涉嫌存在违法行为
Eg-3GkC p [4/Nq,c 45.materialiy 重要性
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tI|?k(D Wp`wIe6 47.approach the materiality level 接近重要性水平
^&MMtWR a?/GEfd 48.an acceptably low level 可接受水平
?~$0;5)QC ,di'279| 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
$-[V)]h E%t_17,=j 50.misstatements or omissions 错报或漏报
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-@X?~4Idz &u( eu'Q3 52.subsequent events 期后事项
9}Ud'#E uIvy1h9m 53.adjust the financial statements 调整财务报表
Z|K+{{C w>>)3:Ytd 54.perform additional audit procedures 实施追加的审计程序
$@"o BCc wN\%b}pp 55.audit risk 审计风险
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vKF . lG/M%i 56.detection risk 检查风险
%Sr/'7 K D]S@U>]M! 57.inappropriate audit opinion 不适当的审计意见
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'1dqe CpNnywDRwU 58.material misstatement 重大的错报
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;>$&qs 59.tolerable misstatement 可容忍错报
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u[q1]] 查看《
注会考试《审计》中的128个英文单词(二) 》
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