fz|cnU XW[j!`nlk 1.audit
审计 GzhYY"iif# Px4)>/ z, 2.attestation 鉴证
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.cd*b 3.credibility 可信赖程度
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9( x ~-ia+A6GIV 4.audit of financial statements 财务报表
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SWH2 ,f~J`3(& 5.agreed-upon procedures 执行商定程序
s3z$e+A8 ). <-X^@ 6.high levels of assurance 高水平保证
^X=arTE F0GxH? 7.compilation 编制
fY{1F yMG1XEhuG 8.reliability 可靠性
,vr? 2k I@T8Iv= 9.relevance 相关性
t)~"4]{*}D d(\%Os 10.professional skepticism 职业谨慎
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TQ 11.objectivity 客观性
52%2R]G! @P#N2:jwj 12. professional competence 专业胜任能力
m,VOx7%n 5&QJ7B,! 13.Senior/CPA-in-charge 项目经理
|z9*GY6RU (/z_Q{"N 14.audit engagement letter 业务约定书
>=qf/K+# 3DzMB?I 15.recurring audit 连续审计
qB~rQPa 0]'7_vDs| 16.the client 委托人
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u} 17.change
CPA 更换
注册会计师 7r7YNn/? B~6&{7xc% 18.the existing CPA 现任注册
会计师
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19.the successor CPA 后任注册
会计师 xqeyD* s ;!=G 20.the preceding CPA前任
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21.issue the audit report 出具审计报告
dz:E? lAS#874dE 22.expert 专家
u__9Z:+ ?ME6+Z\ 23.the board of directors 董事会
iIvc43YV% s6H]J{1F 24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险
o15-ZzE- PxTwPl 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
<Q3oT %D UH@j 27.a general knowledge of —— 初步了解―――的情况
-c_74c50 GD&uQ`Y5 28.a more knowledge of—— 进一步了解的情况
VEH&&@d O_2pIbh 29.the prior year‘s working papers 以前年度
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z#zI1Am(O %oF}HF. 30.minutes of meeting 会议纪要
9/{(%XwX !-z'2B*:^ 31.business risks 经营风险
?L5zC+c! TcyNIx 32.appropriateness 适当性
Y4OPEo 5o ]S&&|Fc 33.accounting estimate 会计估计
LSm$dK T%x}Y#U'` 34.management representations 管理层声明
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bo,_&4? 35.going concern assumption 持续经营假设
Um} x5|I 36.audit plan 审计计划
GX)u|g _A M*@|p, 37.significant audit areas 重点审计领域
!xz eM VI u9:`4b 38.error 错误
Kh"?%ZIa A;G;^s 39.fraud舞弊
0v6)t.]s aC^\(wp[ 40.modified or additional procedures 修改或追加审计程序
pe0F0Ruy Y_Eb'*PY 41.misappropriation of assets 侵占资产
a[v0%W ]u `Y+J-EQ 42.transactions without substance 虚假交易
#c!*</ x[4`fM.m* 43.unusual pressures 异常压力
~Xw"}S5 cec9l65d 44.the suspected noncompliance 涉嫌存在违法行为
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DarSk 1 da@3xaF 45.materialiy 重要性
fs|)l$Rd +cWLjPD/} 46.exceed the materiality level 超过重要性水平
#m lS}~n "MxnFeLM# 47.approach the materiality level 接近重要性水平
7@C<oy_bb Y}@&h! 48.an acceptably low level 可接受水平
68bQ;Dv Q0$8j-1I 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
LO'**}vm <i<J^-W 50.misstatements or omissions 错报或漏报
{qDSPo Y4%:7mw~= 51.aggregate 总计
v.\*./-i 6f;fx}y 52.subsequent events 期后事项
4)E_0.C "lQ*1.i 53.adjust the financial statements 调整财务报表
XoXM^*Vk d[[]PX 54.perform additional audit procedures 实施追加的审计程序
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L@e'r qsL)}sC^8 55.audit risk 审计风险
y@]_+2Vo du+y5dw 56.detection risk 检查风险
M\C"5%2Mu "vA}FV%tRq 57.inappropriate audit opinion 不适当的审计意见
<DpevoF R|JC1f8P5 58.material misstatement 重大的错报
3E7ULK P<oehw'> 59.tolerable misstatement 可容忍错报
#1J &7F1 >AC]#' 60.the acceptable level of detection risk 可接受的检查风险
YgKZ#?* YpQ7)_s? 查看《
注会考试《审计》中的128个英文单词(二) 》
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