C%Fc%}[ '7UIzk| 1.audit
审计 .$-GGvN] Lz=GA?lk[\ 2.attestation 鉴证
I5#zo,9 c;7`]}fGu 3.credibility 可信赖程度
dReJ;x4 p* tAwl 4.audit of financial statements 财务报表
审计 tjbI*Pw7( b2XUZ5 5.agreed-upon procedures 执行商定程序
d[y(u<Vl F1NYpCR 6.high levels of assurance 高水平保证
2!";?E lH"4"r 7.compilation 编制
Iz9b5 G'(8/os{ 8.reliability 可靠性
i7foZ\btFc (}MN16! 9.relevance 相关性
xnPi'?A] aS&,$sR 10.professional skepticism 职业谨慎
17+2`@vJgM 15CKcM6 11.objectivity 客观性
[]hC* CQ:38l\`gd 12. professional competence 专业胜任能力
QN^AihsPi %)sG 34 13.Senior/CPA-in-charge 项目经理
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yL ^'Qe.DW[ 14.audit engagement letter 业务约定书
3oMhsQz~z 0%"sOth 15.recurring audit 连续审计
>%c7|\q[ R >rid3~ 16.the client 委托人
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CPA 更换
注册会计师 !+T29QYK8 i]}`e>fF 18.the existing CPA 现任注册
会计师
1[ 40\ sM /Bp5^(s 19.the successor CPA 后任注册
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注册会计师 Q[MWzsx i?B(I4a!G 21.issue the audit report 出具审计报告
rvp#[RAaS} LW*v/`@ 22.expert 专家
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$n* wS, 3h`_Qv%g 24.knowledge of the entity‘ s business 了解被审计单位情况
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Q<T+t0G\O- @=dwvl' W 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
vY!'@W J1"16Uu 27.a general knowledge of —— 初步了解―――的情况
u:M)JG ]h?p3T$h 28.a more knowledge of—— 进一步了解的情况
uc]`^,`2/ ayrCLv 29.the prior year‘s working papers 以前年度
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'd" 30.minutes of meeting 会议纪要
l#fwNM/F |:,i 31.business risks 经营风险
^~7ouA B3'-: 32.appropriateness 适当性
Sd+bnq% XB;C~: 33.accounting estimate 会计估计
PIM4c ,_z"3B)] 34.management representations 管理层声明
>*Ctp +X@ FgnPh%[u 35.going concern assumption 持续经营假设
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1Uk Gjw1J kV:T2}]|H 37.significant audit areas 重点审计领域
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38.error 错误
q#\4/Dt pB'{_{8aA 39.fraud舞弊
&n~v;M ):7mK03J 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
%gEgpJd 9i+.iuE%Bu 42.transactions without substance 虚假交易
@G^m+- xTf|u 43.unusual pressures 异常压力
RX?y}BDo0 2Z+:^5 44.the suspected noncompliance 涉嫌存在违法行为
Ni>!b6Z`[ (O"-6`w[ 45.materialiy 重要性
d-`z1' N"A`tc5& 46.exceed the materiality level 超过重要性水平
_B7+n"t\r {ep.So6 47.approach the materiality level 接近重要性水平
>hO9b;F} #oJ%i+V 48.an acceptably low level 可接受水平
I R~szUY6 om2)Cd9~7 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!&F%|o^^ YK>?;U+| 50.misstatements or omissions 错报或漏报
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Wo{4*~f "f:_(np, 52.subsequent events 期后事项
D[dI_|59a w+gPU1|(r 53.adjust the financial statements 调整财务报表
}p `A> +}iuTqu5 54.perform additional audit procedures 实施追加的审计程序
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T!IP} Y2$xlqQd" 55.audit risk 审计风险
ZuT5}XxF <=]:ED $V@ 56.detection risk 检查风险
uZa)N-=b2 v)JS4KS 57.inappropriate audit opinion 不适当的审计意见
8*^*iEsR 6 -BC/ 58.material misstatement 重大的错报
oZ>2Tt% r*UE>_3J 59.tolerable misstatement 可容忍错报
^/)%s 3 7{p6&xXx 60.the acceptable level of detection risk 可接受的检查风险
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UK%RC8 查看《
注会考试《审计》中的128个英文单词(二) 》
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