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W(@p` 3.credibility 可信赖程度
QS#@xhH t~Q9}+ 4.audit of financial statements 财务报表
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OH`a3E{e eaw!5]huu 5.agreed-upon procedures 执行商定程序
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S 6.high levels of assurance 高水平保证
cx\"r h@,ja 7.compilation 编制
^z?b6kTC i)i>Ulj*i 8.reliability 可靠性
[|]J8o@u^ VPMu)1={:p 9.relevance 相关性
g4?2'G5m? A7p4M?09 10.professional skepticism 职业谨慎
G~9m,l+ -]N2V'QB 11.objectivity 客观性
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B `4"8@>D 12. professional competence 专业胜任能力
T4eJ:u* ; [txOh!sxD 13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书
k8gH#ENNK r%,?uim# 15.recurring audit 连续审计
`PWKA;W$0 ~D52b1f 16.the client 委托人
sI>w#1.m/& (:oF\ 17.change
CPA 更换
注册会计师 j7I=2xnTWu <8r"QJY/ 18.the existing CPA 现任注册
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@|gG3 /!6 'K 21.issue the audit report 出具审计报告
{lI}a8DP ZrN(Mp 22.expert 专家
pc`P;Eui o}N@Q-i gq 23.the board of directors 董事会
N_Us6X q"d9C)Md 24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险
j\}.GM'8 dSDZMB sd 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
x ;DoQx *C*J1JYp+ 27.a general knowledge of —— 初步了解―――的情况
z"@^'{.l WjVBz 28.a more knowledge of—— 进一步了解的情况
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rzM (5T>`7g8 29.the prior year‘s working papers 以前年度
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u,U6> t3L>@NWG 30.minutes of meeting 会议纪要
/@LkH$ x@#>l8k? 31.business risks 经营风险
P\"kr?jZP \/Y(m4<P 32.appropriateness 适当性
a%#UF@I ;c 7I "?@z 33.accounting estimate 会计估计
}?[];FB i?T-6{3I 34.management representations 管理层声明
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-(C1f 35.going concern assumption 持续经营假设
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36.audit plan 审计计划
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jCqz^5=$ ,TBOEu."4 38.error 错误
f+e"`80$*C 1}VaBsEV 39.fraud舞弊
CHnclT W8W7<ml0A 40.modified or additional procedures 修改或追加审计程序
N{Sp-J> [-(^>Y 41.misappropriation of assets 侵占资产
Ejk;(rxI :WB uU 42.transactions without substance 虚假交易
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'Dc% 46.exceed the materiality level 超过重要性水平
Nd0tR3gi7 l b( 47.approach the materiality level 接近重要性水平
p4T$(]7 +n1!xv] 48.an acceptably low level 可接受水平
1l-5H7^w2? }aWy#Oe 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
ebA:Sq:w {!Qu(% 50.misstatements or omissions 错报或漏报
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oU=vl!\J H-_gd.VD 52.subsequent events 期后事项
=-sTV\ -XYvjW,| 53.adjust the financial statements 调整财务报表
;yNc7Vl ztVTXI%Kz 54.perform additional audit procedures 实施追加的审计程序
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F'1oEf 55.audit risk 审计风险
xpdpD ZthT('"a 56.detection risk 检查风险
^50dF:V(1 k9k39`t 57.inappropriate audit opinion 不适当的审计意见
FJvY`zqB yTZev|ej@ 58.material misstatement 重大的错报
t}+/GSwT qvn.uujYS 59.tolerable misstatement 可容忍错报
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T PVb[E 03 60.the acceptable level of detection risk 可接受的检查风险
|k.'w<6mb9 DI\=udN 查看《
注会考试《审计》中的128个英文单词(二) 》
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