v_XN).f; qA[lL( 1.audit
审计 zyS8LZ-y9 S"!6]!~^ 2.attestation 鉴证
egu{}5 aMI;;iL^ 3.credibility 可信赖程度
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AQZ<,TE0, 4.audit of financial statements 财务报表
审计 vgeqH[: 5t:Zp\$+` 5.agreed-upon procedures 执行商定程序
xJ3C^b%H @JGmOwZ 6.high levels of assurance 高水平保证
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k>ErDv8 kx&JY9( 8.reliability 可靠性
\9[vi +T @V:K]M 5 9.relevance 相关性
QVjHGY*R V,KIi_Z 10.professional skepticism 职业谨慎
<ww D*t :[<Y#EX. 11.objectivity 客观性
^/#+0/Bn [ K? 12. professional competence 专业胜任能力
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H%pV 13.Senior/CPA-in-charge 项目经理
2_pF#M9 ]~;*9`: 14.audit engagement letter 业务约定书
lfAy$qP"} ,g?ny<#o 15.recurring audit 连续审计
W5u5!L/ d.f0OhQ 16.the client 委托人
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注册会计师 THwM',6 TFkG"ev 18.the existing CPA 现任注册
会计师
JA4Zg*7I p&Qb&nWk< 19.the successor CPA 后任注册
会计师 {v*4mT dSwfea_ 20.the preceding CPA前任
注册会计师 k*A(7qQA`4 r $S9/ 21.issue the audit report 出具审计报告
%R$)bGT l-w4E"n3 22.expert 专家
A'w+Lc.2 \>S.nW 23.the board of directors 董事会
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)#AYb 24.knowledge of the entity‘ s business 了解被审计单位情况
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G;u_6;JR U,2OofLM 25.assess material misstatement risks评估重大错报风险
'`upSJ;e mRx `G(u:v 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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>! 27.a general knowledge of —— 初步了解―――的情况
k$v7@|Aw gp9O%g3' 28.a more knowledge of—— 进一步了解的情况
S+06pj4Ie #N`'hPD} 29.the prior year‘s working papers 以前年度
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@ fMlbJq p+P@I7V 30.minutes of meeting 会议纪要
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NATi)A"TZ o2(w 33.accounting estimate 会计估计
|6NvByc, *4~7p4[ 34.management representations 管理层声明
F-@yH 8TYh&n=r 35.going concern assumption 持续经营假设
u0R[TA3 KdR\a&[MA 36.audit plan 审计计划
DQhHU1 [%>*P~6nK 37.significant audit areas 重点审计领域
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38.error 错误
:C;fEJN TJP;!uX 39.fraud舞弊
jEKa9rt 07^.Z[(pCt 40.modified or additional procedures 修改或追加审计程序
QqL?? p-S> RCqL~7C+ k 41.misappropriation of assets 侵占资产
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{;bec%pq0 42.transactions without substance 虚假交易
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w32F?78] ?Zv5iI 44.the suspected noncompliance 涉嫌存在违法行为
@uC-dXA" XXwIp-' 45.materialiy 重要性
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.Vy 46.exceed the materiality level 超过重要性水平
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y3*IF2G pnz@;+f 48.an acceptably low level 可接受水平
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
21$^k5 EHe-wC 50.misstatements or omissions 错报或漏报
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qyyLU@hd Zo-Au 52.subsequent events 期后事项
yPbOiA*lHz FlS)m` 53.adjust the financial statements 调整财务报表
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-eSI"To L< +$~HRbo 55.audit risk 审计风险
@Ng q+uXm xT9+l1_ 56.detection risk 检查风险
C~iFFh6: bv[*jr;45 57.inappropriate audit opinion 不适当的审计意见
n;b9f|&z !x:w2 58.material misstatement 重大的错报
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]E:f0P cNN_KA 59.tolerable misstatement 可容忍错报
h^9Ne/s~ mR{%f?B 60.the acceptable level of detection risk 可接受的检查风险
B7ys`eiB5C p|Fhh\,*`X 查看《
注会考试《审计》中的128个英文单词(二) 》
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