*Wcq'S \jS^+Xf?^ 1.audit
审计 CK_\K,xVT :qV|rih_Q 2.attestation 鉴证
4VkJtu5 ;&kZ7% 3.credibility 可信赖程度
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y"lL>JR NxB/U_j 4.audit of financial statements 财务报表
审计 Q8]S6,pt f9hH{(A 5.agreed-upon procedures 执行商定程序
0UGAc]!/RZ ha9 dz 6.high levels of assurance 高水平保证
5d}bl{ 9WHarv2 @ 7.compilation 编制
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/VQ 8.reliability 可靠性
|HPb$#i L Z3=K`gj 9.relevance 相关性
w;J#+ik Fl"LK:) 10.professional skepticism 职业谨慎
6\%#=GG %6Y}0>gY 11.objectivity 客观性
Xob(4 52F3r:Rk 12. professional competence 专业胜任能力
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N]GF>kf: 13.Senior/CPA-in-charge 项目经理
1 -R4A7+3 3ZvQUH/{W 14.audit engagement letter 业务约定书
6^FUuj. 0 4oMgH>Vd 15.recurring audit 连续审计
k_Lv\'Ok W=2]!%3# 16.the client 委托人
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B<~BX[ 17.change
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Xj:\B] v] Ju.T.)H 19.the successor CPA 后任注册
会计师 C.se/\PE SW Hi iF@ 20.the preceding CPA前任
注册会计师 lO}I>yo}\ RVpo,;: 21.issue the audit report 出具审计报告
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Ihl]"76q/ =CaSd| 23.the board of directors 董事会
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#Q|ACNpYM #O7phjzgD 25.assess material misstatement risks评估重大错报风险
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^ 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
`>0(N.'T 5[^Rf'wy 27.a general knowledge of —— 初步了解―――的情况
,LL=b-Es $- GwNG 28.a more knowledge of—— 进一步了解的情况
'tVe#oI }jg,[jw_"X 29.the prior year‘s working papers 以前年度
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g'Z5n jYW-}2L 30.minutes of meeting 会议纪要
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31.business risks 经营风险
^K^rl9 /qd~|[Kx: 32.appropriateness 适当性
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oN]sZ t5S!j2E 34.management representations 管理层声明
Sqla+L* ` )~CT 35.going concern assumption 持续经营假设
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> 36.audit plan 审计计划
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37.significant audit areas 重点审计领域
~JOC8dO =AeOkie 38.error 错误
M+L0 X$}NZ zBqNE` 39.fraud舞弊
CbT ;#0 i6E~]&~.v 40.modified or additional procedures 修改或追加审计程序
<{.pYrn T?D]]x 41.misappropriation of assets 侵占资产
|PLWF[+t8 ^]$rh.7& 42.transactions without substance 虚假交易
7nbaR~ZV uHyc7^X> 43.unusual pressures 异常压力
=n MAw&` l, j0n0h. 44.the suspected noncompliance 涉嫌存在违法行为
`(@{t:L 4aG}ex-s| 45.materialiy 重要性
='HLA-uT >7QC>ws% 46.exceed the materiality level 超过重要性水平
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rn05 47.approach the materiality level 接近重要性水平
QQUZneIDp hj3wxH.} 48.an acceptably low level 可接受水平
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BU%gXr4Ra 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
FX/f0C3CK IHe?/oUL"b 50.misstatements or omissions 错报或漏报
\0^Je>-:U }/F9(m 51.aggregate 总计
wUmcA~3D nsi&r 52.subsequent events 期后事项
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]jbb t` zPx#]) 53.adjust the financial statements 调整财务报表
`AhTER $eh>.c'&] 54.perform additional audit procedures 实施追加的审计程序
.OD{^Kq2 =OooTZb:x- 55.audit risk 审计风险
2;YL+v2 Gv6#LcF# 56.detection risk 检查风险
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* !Bb^M3iA 57.inappropriate audit opinion 不适当的审计意见
=2, iNn 2Xp?O+b#"O 58.material misstatement 重大的错报
s!/Q>A +v|]RgyW) 59.tolerable misstatement 可容忍错报
93y!x} f.Ms3)) 60.the acceptable level of detection risk 可接受的检查风险
Tw9?U,] );ZxKGjc4 查看《
注会考试《审计》中的128个英文单词(二) 》
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