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!hM/Vt z]r'8Jc 1.audit
审计 f*<Vq:N=\ hcj]T? 2.attestation 鉴证
J}&U[ds p YTFU#F 3.credibility 可信赖程度
AwXzI;F^ .n1&Jsey 4.audit of financial statements 财务报表
审计 'KIT^k0"Ih I]`RvT 5.agreed-upon procedures 执行商定程序
%SOXw8- ;YR/7 6.high levels of assurance 高水平保证
iAZ8Y/ _\KFMe=PV 7.compilation 编制
{=3A@/vM Ij7P-5=< 8.reliability 可靠性
Fy"M 4;7 }< H> 9iJ: 9.relevance 相关性
l>K+4 7bk77`qWr 10.professional skepticism 职业谨慎
)I[f(f%W7 3 nG.ah 11.objectivity 客观性
\894Jqh Sc]K-]1(H 12. professional competence 专业胜任能力
3s/1\m% CyR`&u 13.Senior/CPA-in-charge 项目经理
,eBC]4)B6 ~*7$aj 14.audit engagement letter 业务约定书
TdgK.g 4 tO{{ci$-T 15.recurring audit 连续审计
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\a6 LWv<mtuYf 16.the client 委托人
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62f{ks_/ 17.change
CPA 更换
注册会计师 s-#E
V $uHQl#!; 18.the existing CPA 现任注册
会计师
GZ~Tl0U ,_u7@Ix 19.the successor CPA 后任注册
会计师 Q__CW5&'u ekvs3a^ 20.the preceding CPA前任
注册会计师 GMJ
4v S #vBrRHuA#" 21.issue the audit report 出具审计报告
wx*?@f>u^ -y-}g[` 22.expert 专家
V?j,$LixY (p{%]M 23.the board of directors 董事会
YK6LJv} 7S}0Kuk) 24.knowledge of the entity‘ s business 了解被审计单位情况
7.<jdp EL`|>/[J 25.assess material misstatement risks评估重大错报风险
BDI@h%tJb: KM wV;r 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
DLrV{8%W >8_y-74 27.a general knowledge of —— 初步了解―――的情况
A,.X D_d>A+ 28.a more knowledge of—— 进一步了解的情况
rP4T;Clout OP1`!P y 29.the prior year‘s working papers 以前年度
工作底稿
ZU`9]7"87B Zu.hcDw1 30.minutes of meeting 会议纪要
FB[b]+t`D{ kM506U<g 31.business risks 经营风险
G1 "QX 3P6O]x<-? 32.appropriateness 适当性
]gq)%T] Jj\4P1|' 7 33.accounting estimate 会计估计
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DzGUKJh6 34.management representations 管理层声明
_/LGGt4&% !:|*! 35.going concern assumption 持续经营假设
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%Wm* 36.audit plan 审计计划
%Xd*2q4* Q]K` p( 37.significant audit areas 重点审计领域
O6hzOyNX@ ?$6H',u 38.error 错误
;\*3A22 # 9~Dg<wQ 39.fraud舞弊
I1fpX | lD,2])> 40.modified or additional procedures 修改或追加审计程序
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q #-;c!<2 41.misappropriation of assets 侵占资产
Y6v{eWtSn x]c8?H9,& 42.transactions without substance 虚假交易
N_c44[z1 2$Mnwxfk 43.unusual pressures 异常压力
,0! 2x"Q= 3s%?)z 44.the suspected noncompliance 涉嫌存在违法行为
""-wM~^D -$Z1X_~;)< 45.materialiy 重要性
`*8}q!. ?Zb+xN KJ( 46.exceed the materiality level 超过重要性水平
L0wT :x* efQ8jO 47.approach the materiality level 接近重要性水平
=npE?wK ?#K.D vGJ 48.an acceptably low level 可接受水平
LlX)xJ MLWHO$C~T 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
@N Yl4N ~qghw@Q~ 50.misstatements or omissions 错报或漏报
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&; 51.aggregate 总计
x4^nT=?6_ 6|jZv~rS$ 52.subsequent events 期后事项
/w?e(v< h]oUY.Pf 53.adjust the financial statements 调整财务报表
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A|) ;@ePu 54.perform additional audit procedures 实施追加的审计程序
b&rBWp0# B#V""[Y9 55.audit risk 审计风险
nONuw;K arL>{mj 56.detection risk 检查风险
;_cTrjMv\ @Go_5X( 57.inappropriate audit opinion 不适当的审计意见
^@^8iZ T3{O+aRt 58.material misstatement 重大的错报
g"P%sA/E+ M|DMoi8x 59.tolerable misstatement 可容忍错报
60+ zoL' B"GC|}N)v 60.the acceptable level of detection risk 可接受的检查风险
H a!,9{T (]#^q8)]\9 查看《
注会考试《审计》中的128个英文单词(二) 》
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