"lz!'~im [j!0R'T 1.audit
审计 kb%W3c9HO 5 ;|9bWH 2.attestation 鉴证
6iC}%eU "M:arP5f 3.credibility 可信赖程度
vuAAaKz CZa9hsM 4.audit of financial statements 财务报表
审计 G2jEwi L>L4%? 5.agreed-upon procedures 执行商定程序
r+lY9l olYSr .Q` 6.high levels of assurance 高水平保证
uY;/3?k& DI&xTe9k 7.compilation 编制
M"_XaVl {UUVN/$ 8.reliability 可靠性
=x^I 5Pn F)%; gzs 9.relevance 相关性
Fza)dJ7 tlcA\+%) 10.professional skepticism 职业谨慎
A>4k4*aFm# i#-Jl7V[a 11.objectivity 客观性
w"BTu-I .(Pe1pe 12. professional competence 专业胜任能力
.i. |wY +}Q4 g]M8 13.Senior/CPA-in-charge 项目经理
1mjv~W 6F(yH4 14.audit engagement letter 业务约定书
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\gRXP} q2f/#"k 15.recurring audit 连续审计
2fLd/x~ .(hb8 rCM 16.the client 委托人
1a)_Lko +<q^[<pS 17.change
CPA 更换
注册会计师 )RkU='lB " C )I"yeS. 18.the existing CPA 现任注册
会计师
(dT!u8O e uo65i 1oi 19.the successor CPA 后任注册
会计师 I;|Aiu* xUw\Y(! 20.the preceding CPA前任
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% 21.issue the audit report 出具审计报告
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pmuJ 22.expert 专家
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P0Jd6"sS" ~d%Q1F*,= 24.knowledge of the entity‘ s business 了解被审计单位情况
R utW{wh FU [,,a0<< 25.assess material misstatement risks评估重大错报风险
g SwG=e\ w|Mj8Lc+ 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
'LOqGpmVc M!hby31 27.a general knowledge of —— 初步了解―――的情况
I/>IB <s2l*mc 28.a more knowledge of—— 进一步了解的情况
dSL %% 6vjB;uS[ 29.the prior year‘s working papers 以前年度
工作底稿
.J@[v j(BS;J$i 30.minutes of meeting 会议纪要
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32.appropriateness 适当性
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R(e pd;-z 33.accounting estimate 会计估计
h@~X*yLKh X|QCa@Foe 34.management representations 管理层声明
VoyH: Y1'.m5E 35.going concern assumption 持续经营假设
0B4(t6o dbuOiZ 36.audit plan 审计计划
Wu4Nq+ aK&+p#4t 37.significant audit areas 重点审计领域
n>0dz# y;Zfz~z 38.error 错误
Z+dR(9otH3 <D dHP 39.fraud舞弊
,%'0e/ mc+wRx 40.modified or additional procedures 修改或追加审计程序
M$W#Q\<*#r ?|7+cz$g 41.misappropriation of assets 侵占资产
+7Lco"\w< F=om^6G%X5 42.transactions without substance 虚假交易
PM.SEzhm D+)=bPMe 43.unusual pressures 异常压力
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:|M/+XPu \zI&n &T 46.exceed the materiality level 超过重要性水平
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/8MQqZ C 47.approach the materiality level 接近重要性水平
y9L#@ uT/B}`md 48.an acceptably low level 可接受水平
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tNhwF 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
UBi4 itGD |3,V%>z 50.misstatements or omissions 错报或漏报
W#L"5pRg |{PJT#W% 51.aggregate 总计
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y,&M\3A 52.subsequent events 期后事项
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D' `"_ 53.adjust the financial statements 调整财务报表
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Hl_[n| 54.perform additional audit procedures 实施追加的审计程序
GeaDaYh#T NoO+xLHw8 55.audit risk 审计风险
-z0{\=@#m /plUzy2Yu 56.detection risk 检查风险
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(j)I3 57.inappropriate audit opinion 不适当的审计意见
,GJ>vT) S%X\,N 58.material misstatement 重大的错报
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PXF 06^1#M$' 59.tolerable misstatement 可容忍错报
qysa!B R-Q1YHUQM 60.the acceptable level of detection risk 可接受的检查风险
p,iCM?[| 7vaN&%;E% 查看《
注会考试《审计》中的128个英文单词(二) 》
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