m!gz3u]rN 9eGyyZg 1.audit
审计 o15-ZzE- n3T>QgK 2.attestation 鉴证
&T+atL `N :WjpzgPuN 3.credibility 可信赖程度
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4.audit of financial statements 财务报表
审计 ls_'')yp {}>0e:51 5.agreed-upon procedures 执行商定程序
DjCqh-&L c>,'Y)8 6.high levels of assurance 高水平保证
TC N8a/@z Y#]+Tm(+ 7.compilation 编制
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TcyNIx /1Qr#OJ(] 9.relevance 相关性
8Ry3`ct rDD:7*z 10.professional skepticism 职业谨慎
Rvkedb \<&m&%Zs 11.objectivity 客观性
cW~}:;D4 $'0u |Xy` 12. professional competence 专业胜任能力
4qphA9i1 ySk R>y 13.Senior/CPA-in-charge 项目经理
Um} >] qc-{>& 14.audit engagement letter 业务约定书
ko5 @qNq }HL]yDO 15.recurring audit 连续审计
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XpIklL7 .4_o>D 17.change
CPA 更换
注册会计师 $CxKuB( Kc!}`Pm 18.the existing CPA 现任注册
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G[B=>Cy 6~0$Z-);( 19.the successor CPA 后任注册
会计师 @d^Grm8E :lX!\(E2 20.the preceding CPA前任
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;UO{ }elc `jj 21.issue the audit report 出具审计报告
Jz?j[ )}''L{k- 22.expert 专家
wJg1Y0nh \K_ET> ! 23.the board of directors 董事会
w:??h4lt qBU-~"2t 24.knowledge of the entity‘ s business 了解被审计单位情况
'WMh8) 7@#>bE6 25.assess material misstatement risks评估重大错报风险
3ovWwZ8& UN7EF/!Zz 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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l+3[ KCE TSA,WP\ 29.the prior year‘s working papers 以前年度
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LU+3{O5y ylUb9KusOx 30.minutes of meeting 会议纪要
> pgX^ [l:x'_y 31.business risks 经营风险
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<3(LWxw uzXCIv@ 33.accounting estimate 会计估计
h,QKd>4:CF Pl(Q,e7O] 34.management representations 管理层声明
,t}vz 7 M])ZK 35.going concern assumption 持续经营假设
yhlFFbU FK6[>(QO 36.audit plan 审计计划
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|e,05aM 37.significant audit areas 重点审计领域
YW-usvl& m 2-Sx 38.error 错误
5&xB6|k &vHoRY 39.fraud舞弊
M-\Y"]sW QU#w%| 40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易
VzBqjE_ |].pDwgt 43.unusual pressures 异常压力
85lCj-cs |b[+I?X 44.the suspected noncompliance 涉嫌存在违法行为
]I-Z]m" 2*rH?dz8E 45.materialiy 重要性
tzZ63@cm Gb"r|(! 46.exceed the materiality level 超过重要性水平
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Q)"C&)`l 47.approach the materiality level 接近重要性水平
4B=2>k hhb?6]Z/ 48.an acceptably low level 可接受水平
9Kr+\F EJ@?h(O 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
|lXc0"H[o U93}-){m 50.misstatements or omissions 错报或漏报
_4TH4~cY yphS'AG 51.aggregate 总计
sLh==V;9 jQk*8 52.subsequent events 期后事项
`))\}C@k cbeLu'DWB. 53.adjust the financial statements 调整财务报表
wNq;;AJ$ `L:CA5sBud 54.perform additional audit procedures 实施追加的审计程序
L93l0eEt ~SQ?BoCI[ 55.audit risk 审计风险
Ny_lrfh) [ 0MV>"aV 56.detection risk 检查风险
&-s'BT[PGq Nb?w|Ne(T 57.inappropriate audit opinion 不适当的审计意见
rxr{/8%f% ]'5;|xc9$/ 58.material misstatement 重大的错报
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+$X#q8j06 [FK<96.nt 60.the acceptable level of detection risk 可接受的检查风险
;g6M%;1- d\ %WgH 查看《
注会考试《审计》中的128个英文单词(二) 》
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