f_`gUMf W~15[r0 1.audit
审计 hg}Rh ;p~ &G"-C` 2.attestation 鉴证
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__U;fH{c >|<8QomD 4.audit of financial statements 财务报表
审计 3y!yz3E (mq 7{;7y 5.agreed-upon procedures 执行商定程序
auOYi<<>W GO@pwq< 6.high levels of assurance 高水平保证
5 pNbO[ z7+y{-{Z 7.compilation 编制
9/$D&tRN 3L24|-GxH 8.reliability 可靠性
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!. \>0F{-cR$ 9.relevance 相关性
xk}(u`:. +MG(YP/l 10.professional skepticism 职业谨慎
)A]E:]2 x)6yWr[ri% 11.objectivity 客观性
g%z?O[CN L@*0wx`fU 12. professional competence 专业胜任能力
q2VQS1R`8 ien >Ou 13.Senior/CPA-in-charge 项目经理
F{*S}&q*)o }8E//$J 14.audit engagement letter 业务约定书
iE}jilU uVoM2n?D%^ 15.recurring audit 连续审计
HR'r~ #j .Z=D|&! 16.the client 委托人
c nAwoTt4 {r2-^QHF 17.change
CPA 更换
注册会计师 8" Z!: =A }Sa2s&[< 18.the existing CPA 现任注册
会计师
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会计师 .+XGbs]kCi /kL X
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注册会计师 mq$mB1$3u D$k40Mz 21.issue the audit report 出具审计报告
zGFo-C ARYqX\-e 22.expert 专家
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v#/Uq?us 23.the board of directors 董事会
Ij>x3L\- Y7R"~IA$ 24.knowledge of the entity‘ s business 了解被审计单位情况
jyF0asb \nV|Y=5 25.assess material misstatement risks评估重大错报风险
eWO^n>Y se](hu~w 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
(80#{4kl >b;fhdd:4 27.a general knowledge of —— 初步了解―――的情况
<Vp7G%"'W 3=xb%Upw 28.a more knowledge of—— 进一步了解的情况
VXvr`U\ Yo:l@( 29.the prior year‘s working papers 以前年度
工作底稿
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pqzf 30.minutes of meeting 会议纪要
<:yB4t3H+q Xui${UYN 31.business risks 经营风险
}Jt( H HxJKS*H; 32.appropriateness 适当性
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\; lp5`Kw\ 33.accounting estimate 会计估计
'j=7'aX>K D/hQ{T 34.management representations 管理层声明
:u#Ls,OZz H<|I&nV 35.going concern assumption 持续经营假设
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8er 36.audit plan 审计计划
-!( cOra`7L` 37.significant audit areas 重点审计领域
0j%@P[zQ '2=u<a B 38.error 错误
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NPF]P; 39.fraud舞弊
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{{xQ 40.modified or additional procedures 修改或追加审计程序
W5*%n]s~ ABEC{3fWpu 41.misappropriation of assets 侵占资产
U:>'^tkp Xg.'<.!g0 42.transactions without substance 虚假交易
[6qa"Ie HbF.doXK 43.unusual pressures 异常压力
UwY <3ul W;*rSK|(Sc 44.the suspected noncompliance 涉嫌存在违法行为
M*| y&XBe )NZ6!3[@ 45.materialiy 重要性
9@C3jZ+9`H ''!pvxA 46.exceed the materiality level 超过重要性水平
U7J0& 9}kN9u 47.approach the materiality level 接近重要性水平
!_s|h@ w\=zTHo88 48.an acceptably low level 可接受水平
vOsd>3" IXt2R~b 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
rKq/=Avv %*P59% 50.misstatements or omissions 错报或漏报
j~V@0z. _lb ^ 51.aggregate 总计
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OlhfBu)~ A|tee@H*0 53.adjust the financial statements 调整财务报表
K|];fd U c\UVMyE 54.perform additional audit procedures 实施追加的审计程序
zfL$z,zgf =If % m9 55.audit risk 审计风险
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"FZ`( 4NbX!"0 56.detection risk 检查风险
)eGGA6G ^4]#Ri=U 57.inappropriate audit opinion 不适当的审计意见
:SG9ygq' l.1)%q&@^ 58.material misstatement 重大的错报
NUb^!E" c&)H 59.tolerable misstatement 可容忍错报
/>q=qkdq0 !U}A1) 60.the acceptable level of detection risk 可接受的检查风险
`LH!"M tC\x9&: 查看《
注会考试《审计》中的128个英文单词(二) 》
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