?#LbhO* d?/?VooU 1.audit
审计 ?Q)z5i'g# ^3L6mOoA 2.attestation 鉴证
V3u[{^^f zU9G:jH 3.credibility 可信赖程度
bvMa|;f1 # N.(ZP 4.audit of financial statements 财务报表
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Z^8J .hxcx>% 5.agreed-upon procedures 执行商定程序
]jz%])SzH lll]FJ1 6.high levels of assurance 高水平保证
\&p MF xED`8PCfu 7.compilation 编制
qi\!<clv jyt#C7mj-A 8.reliability 可靠性
I%NPc4p 6"Km E} 9.relevance 相关性
w-%H\+J q1Si*?2W 10.professional skepticism 职业谨慎
XACbDKyS ?N,'1I 11.objectivity 客观性
l*|^mx^Q "3*Chc 12. professional competence 专业胜任能力
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#%" 13.Senior/CPA-in-charge 项目经理
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%[ 14.audit engagement letter 业务约定书
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p~pe*T s9<fPv0w 15.recurring audit 连续审计
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c3 16.the client 委托人
Ok+zUA[Wu @83h/Wcxd 17.change
CPA 更换
注册会计师 a<%WFix ^IxT.g 18.the existing CPA 现任注册
会计师
_be*B+?2 t `MgR/@%hr 19.the successor CPA 后任注册
会计师 p1Q[c0NMK iAX\F` 20.the preceding CPA前任
注册会计师 " -4V48ci j[XA"DZR< 21.issue the audit report 出具审计报告
_XtLO-D _M+'30 22.expert 专家
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O /wl";- 8{HeHU 24.knowledge of the entity‘ s business 了解被审计单位情况
#dDsI]E) *hAeA+: 25.assess material misstatement risks评估重大错报风险
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Wiqy".YY 27.a general knowledge of —— 初步了解―――的情况
C+Wb_ I?v)>||Q 28.a more knowledge of—— 进一步了解的情况
aW7{T6., CJ_X:Frj) 29.the prior year‘s working papers 以前年度
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!ZbNW4rIP X-! yi 30.minutes of meeting 会议纪要
e0HG"z4 jMUE&/k 31.business risks 经营风险
&J_|P43 _=jc%@]1y 32.appropriateness 适当性
BbZ-dXC< I]>-~_ 33.accounting estimate 会计估计
hA?j"y0? VuwBnQ.2k 34.management representations 管理层声明
$=$I^hV 5j`"@C5;O 35.going concern assumption 持续经营假设
%*<k5#Yq g*ES[JJH& 36.audit plan 审计计划
-9/YS x{u_kepv[k 37.significant audit areas 重点审计领域
FpE83}@".w 6)P~3C' 38.error 错误
TH/!z,(> k+44ud.j 39.fraud舞弊
{o7ibw=E) N{`-&8q;K 40.modified or additional procedures 修改或追加审计程序
jK\2y|&&c ;)[RG\ 41.misappropriation of assets 侵占资产
AqvRzi(Y r!yrPwKL 42.transactions without substance 虚假交易
!,Wd$UK 3 S:}fPR 43.unusual pressures 异常压力
1j6ZSE/*| *#Hi W) 44.the suspected noncompliance 涉嫌存在违法行为
$Ha?:jSc WUAjb,eo 45.materialiy 重要性
4pkc9\ 8[,,Kr)- 46.exceed the materiality level 超过重要性水平
SxC$EQgL nG$*[7<0u 47.approach the materiality level 接近重要性水平
BgD;"GD*W ;=hl!CB 48.an acceptably low level 可接受水平
GY<Y, a9"x_IVU 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
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; JrseU6N 50.misstatements or omissions 错报或漏报
WE4:Jy 9M~EH?>+[ 51.aggregate 总计
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Xca Y'k# x 3#1 53.adjust the financial statements 调整财务报表
5|xFY/% k\Oy\z@ 54.perform additional audit procedures 实施追加的审计程序
%B3E9<9>U Xgd!i}6Q 55.audit risk 审计风险
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0ko9 O?D*<rwD 56.detection risk 检查风险
:^3MN ;f[Ki$7 57.inappropriate audit opinion 不适当的审计意见
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o7pp( 58.material misstatement 重大的错报
[f.[C5f%"' sL~TV([6/ 59.tolerable misstatement 可容忍错报
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y|$7]1 ~m[^|w 60.the acceptable level of detection risk 可接受的检查风险
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>t'/(y 查看《
注会考试《审计》中的128个英文单词(二) 》
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