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NXDkGO/* 1.audit
审计 !<VP[%2L~ DHuvHK0# 2.attestation 鉴证
quC$<Y ?TIi0;h 3.credibility 可信赖程度
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)T :D;pD l 4.audit of financial statements 财务报表
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B 5.agreed-upon procedures 执行商定程序
&)JoB o"z;k3(i$7 6.high levels of assurance 高水平保证
PApr8Xe :hW(2=% 7.compilation 编制
yV(9@lj3; 5L~lF8 8.reliability 可靠性
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RW1+y/#%P 9.relevance 相关性
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2_o\Wor# 10.professional skepticism 职业谨慎
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,/TmTX--d 11.objectivity 客观性
&y|Ps eH" &DHIYj1 i 12. professional competence 专业胜任能力
&m[}%e%~0 JC~4B3! 13.Senior/CPA-in-charge 项目经理
gzH;`, Qt_KUtD 14.audit engagement letter 业务约定书
jq8TfJ| -%P}LaC< 15.recurring audit 连续审计
S?a4IK 9^N(s7s 16.the client 委托人
f}4A,%:1 HINk&)FC 17.change
CPA 更换
注册会计师 c93 Ok | !wfUD2K1 18.the existing CPA 现任注册
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aaN/HE_ k\*?<g 19.the successor CPA 后任注册
会计师 #Cy3x-! [q_62[-X 20.the preceding CPA前任
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< .e4 21.issue the audit report 出具审计报告
-e_TJA %21 |-B 22.expert 专家
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u I*(kv7(c0 23.the board of directors 董事会
F^%\AA]8 s6(md<r 24.knowledge of the entity‘ s business 了解被审计单位情况
)p> p3b g m^m=/'<+ 25.assess material misstatement risks评估重大错报风险
M.Tp)ig\# LikCIO 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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rvg `'3 De( 27.a general knowledge of —— 初步了解―――的情况
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j#<X 28.a more knowledge of—— 进一步了解的情况
/38I(0 )D'#>!Y 29.the prior year‘s working papers 以前年度
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/-^J0f+l3 'W54 T 30.minutes of meeting 会议纪要
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:F/H 31.business risks 经营风险
t]]Ig qxHn+O!h 32.appropriateness 适当性
kRb JK Otq1CD9 33.accounting estimate 会计估计
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34.management representations 管理层声明
O\Z!7UQ$ SAf)#HXa 35.going concern assumption 持续经营假设
`v<S 1uG)U)y/Q 36.audit plan 审计计划
N=T} w\N\J^5,Q 37.significant audit areas 重点审计领域
@]}/vsI m |]?W`KN0 38.error 错误
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s\R] 7^M$u\a)U 39.fraud舞弊
f O+lD T;{:a-8 40.modified or additional procedures 修改或追加审计程序
L2}<2 #Hu##x| 41.misappropriation of assets 侵占资产
QkHG`yW QLHEzEvf{/ 42.transactions without substance 虚假交易
8@S]P0lk 5T( cy 43.unusual pressures 异常压力
ed_+bCNy F9%+7Op^ 44.the suspected noncompliance 涉嫌存在违法行为
'|5o(6u' nec}grA 45.materialiy 重要性
_zzNF93Bn VnB HQ.C 46.exceed the materiality level 超过重要性水平
NYG!\u\Rm 5P\A++22Y 47.approach the materiality level 接近重要性水平
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RH?e 'X6Y!VDd 48.an acceptably low level 可接受水平
mSZg;7DE3* S0:Oep 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
u#^l9/tl C|w<mryx 50.misstatements or omissions 错报或漏报
0nB[Udk? l.Ev]G/5 51.aggregate 总计
F!/-2u5gF ~[og\QZX 52.subsequent events 期后事项
aE3eYl9u [E6ceX0 53.adjust the financial statements 调整财务报表
;E.f% (RG "2I3 54.perform additional audit procedures 实施追加的审计程序
I} +up,B]o !hS)W7!ik 55.audit risk 审计风险
9b,0_IMHH a'Zw^g 56.detection risk 检查风险
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M 57.inappropriate audit opinion 不适当的审计意见
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$5 58.material misstatement 重大的错报
34k>O "XLtrAu{ 59.tolerable misstatement 可容忍错报
_JTK$\ %N(>B_t\ 60.the acceptable level of detection risk 可接受的检查风险
EfpMzD7/( 8JF<SQ 查看《
注会考试《审计》中的128个英文单词(二) 》
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