V=th-o3[ {^(uoB C/ 1.audit
审计 -K(d]-yv ]jn1T^D' 2.attestation 鉴证
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bKK'U4 3.credibility 可信赖程度
x{zZ%_F c2,g%( 4.audit of financial statements 财务报表
审计 }o7- 3!{L! izGU&VeB 5.agreed-upon procedures 执行商定程序
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q'o? 6.high levels of assurance 高水平保证
IGVq`Mxj eyp_.1C~ 7.compilation 编制
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8.reliability 可靠性
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MN5}}@ 9.relevance 相关性
~TXu20c 67&Q<`V1*q 10.professional skepticism 职业谨慎
TbT/ 5W3 Q&w_kz. 11.objectivity 客观性
DEhR\Z! 4F0w+wJD 12. professional competence 专业胜任能力
, %8)I(" W2h4ej\s 13.Senior/CPA-in-charge 项目经理
X[H .t$w5A L;?F^RK{U 14.audit engagement letter 业务约定书
bp}97ZQ =uNc\a ( 15.recurring audit 连续审计
;-Os~81o? +l/kH9m 16.the client 委托人
n3&h1- DNgh#!\X 17.change
CPA 更换
注册会计师 x|Pz24yP9 u,`3_I^ 18.the existing CPA 现任注册
会计师
<T)0I1S Qt{V&Z7 19.the successor CPA 后任注册
会计师 &\~*%:C lxgfi@@+h 20.the preceding CPA前任
注册会计师 ^E\n^D-RV IAMa 21.issue the audit report 出具审计报告
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oQV3 22.expert 专家
(jhi<eV qzA_ ~=g 23.the board of directors 董事会
k}E_1_S( >R6mI 24.knowledge of the entity‘ s business 了解被审计单位情况
9W\"A$;+& 2dKt}o> 25.assess material misstatement risks评估重大错报风险
^[}W} j> &Z!y>k%6 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
{d xl8~/I ,xrA2 27.a general knowledge of —— 初步了解―――的情况
tN4&#YK< e&:%Rr]x 28.a more knowledge of—— 进一步了解的情况
oMLs22Do? M=ag\1S&ZF 29.the prior year‘s working papers 以前年度
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GS( 30.minutes of meeting 会议纪要
R2{]R&wtn0 Pw]r&)I`y[ 31.business risks 经营风险
)6X-m9.X >b9J!'G,( 32.appropriateness 适当性
lDKyD`WKnZ 5[B)U">] 33.accounting estimate 会计估计
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9D! +$VDV4l 34.management representations 管理层声明
8mRZ(B>% X 4|5;nxkGm8 35.going concern assumption 持续经营假设
_w%:PnO :BV $3]y 36.audit plan 审计计划
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P\Z s?S e]?i 37.significant audit areas 重点审计领域
<P0 P*>M *HHL a 38.error 错误
pp1Kor =?+w5oI0 39.fraud舞弊
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[Y.JC'F# 40.modified or additional procedures 修改或追加审计程序
U=j`RQ 9, B:UPSX)A 41.misappropriation of assets 侵占资产
jr.{M ''q;yKpaz 42.transactions without substance 虚假交易
3_boEYl0 }1V+8'D 43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为
\r{wNqyv mAW(j@5sp 45.materialiy 重要性
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;uw3vI% 46.exceed the materiality level 超过重要性水平
{6Nbar@3 =MM+(mD 47.approach the materiality level 接近重要性水平
(vi^ t{k L[Y$ `e{zd 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
gN(kRhp <6hs<qXqi 50.misstatements or omissions 错报或漏报
^{0*?,-x 5&L*'kV@ 51.aggregate 总计
XH*(zTd(? edpR x"_ 52.subsequent events 期后事项
=^*EM<WG) %RF$Y=c'C 53.adjust the financial statements 调整财务报表
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Xx GyxLzrp 54.perform additional audit procedures 实施追加的审计程序
E#tfCM6 yHs9J1Sf 55.audit risk 审计风险
QKvaTy# %t1Z!xv_ 56.detection risk 检查风险
Bonj K# =x(k)RTDu 57.inappropriate audit opinion 不适当的审计意见
vmfFR }z\ t}lven 58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报
2Z<S^9O9 0v1~#KCm 60.the acceptable level of detection risk 可接受的检查风险
`O.pT{Lf eL)m( 查看《
注会考试《审计》中的128个英文单词(二) 》
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