V]W-**j< 9?I?;l{ 1.audit
审计 /;;$9O9 ['_W< 2.attestation 鉴证
vT;~\,M i:n1Di1~E 3.credibility 可信赖程度
$0,lE+7* 58[.]f~0 4.audit of financial statements 财务报表
审计 !n`Y^ =y]FcxF 5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证
$^5c8wT XGSgx 7.compilation 编制
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8.reliability 可靠性
tE"IE$$1 rOTxD/ 9.relevance 相关性
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@'*F 10.professional skepticism 职业谨慎
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_5H0<%\ 11.objectivity 客观性
4|/=]w +P|Z1a -jB 12. professional competence 专业胜任能力
h"4i/L3aAh gT#hF]c: 13.Senior/CPA-in-charge 项目经理
@ayrI]m#>, NU(YllPB 14.audit engagement letter 业务约定书
j%Wip j;c LLd5Z44v 15.recurring audit 连续审计
!BEl6h 8?G534*r@2 16.the client 委托人
IaYaIEL- eK =v<X 17.change
CPA 更换
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会计师
C~c|};&% P|rreSv* 19.the successor CPA 后任注册
会计师 U$EQeb Ct9dV7SH 20.the preceding CPA前任
注册会计师 FSHC\8siS .Gn-` 21.issue the audit report 出具审计报告
*4O9W8Qz 0<u(!iL 22.expert 专家
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!f)^z9QX8 4C`p`AQqpQ 24.knowledge of the entity‘ s business 了解被审计单位情况
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0Got5= 25.assess material misstatement risks评估重大错报风险
g%%j"Cz1 a4x(lx& 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
6&[rATU+ K yDPD' 27.a general knowledge of —— 初步了解―――的情况
C>Cb i1DJ0xC] 28.a more knowledge of—— 进一步了解的情况
e)2w&2i`(F hg+0!DVx 29.the prior year‘s working papers 以前年度
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/<)kI(gf Bw4 _hlm 30.minutes of meeting 会议纪要
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<ub )|IMhB+4 31.business risks 经营风险
\) vI- 5v5K}hx 32.appropriateness 适当性
mecm,xwm [Q:mLc 33.accounting estimate 会计估计
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r2Meu< 34.management representations 管理层声明
TA>28/U# 1Gh3o}z 35.going concern assumption 持续经营假设
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4V0e~] 37.significant audit areas 重点审计领域
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SD' SEsLJ?Dv0 39.fraud舞弊
i3U_G^8 S|/Za".Gr 40.modified or additional procedures 修改或追加审计程序
M}qrF~ G*W54[ 41.misappropriation of assets 侵占资产
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f<@a +hzS'z)n& 42.transactions without substance 虚假交易
~.&2NUr \4"01:u' 43.unusual pressures 异常压力
Uq:CM6q\ @Xl/<S& 44.the suspected noncompliance 涉嫌存在违法行为
BiCC72oig CINC1Ll_24 45.materialiy 重要性
wSIfqf+y Is#w=s}2 46.exceed the materiality level 超过重要性水平
l@<yC-Xd } DQ KfS 47.approach the materiality level 接近重要性水平
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q.Vcb!*$ 7$|L%Sk 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
6*%E4#4 =`fz#Mfd 50.misstatements or omissions 错报或漏报
y)0wM~E;2 [zc8f 51.aggregate 总计
,B||8W9 z3(:a' 52.subsequent events 期后事项
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bYB:Fe=2 1^^9'/ 54.perform additional audit procedures 实施追加的审计程序
t+%tN^87: IM*T+iRKqF 55.audit risk 审计风险
c^%&-], 8w L%(p 56.detection risk 检查风险
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'hUw* 57.inappropriate audit opinion 不适当的审计意见
1zlBkK 4j VFzO%. 58.material misstatement 重大的错报
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f}h{X 59.tolerable misstatement 可容忍错报
/I@Dv? eO?@K$I 60.the acceptable level of detection risk 可接受的检查风险
C .{`-RO o}VW%G" 查看《
注会考试《审计》中的128个英文单词(二) 》
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