Fnb2.R'+ B_k2u 1.audit
审计 XK qK<!F \5TxE 2.attestation 鉴证
B76 v}O: "Z T.k5Z 3.credibility 可信赖程度
W8]V _9@ >;] 4.audit of financial statements 财务报表
审计 y\'P3ihK G 4qy*. 5.agreed-upon procedures 执行商定程序
_6MdF<Xb/ |TTS? 6.high levels of assurance 高水平保证
O4L#jBa+ DI1(`y 7.compilation 编制
pzhl*ss"6 ZCYS\E7X 8.reliability 可靠性
cSK&[>i)4 5f^>b\8+ | 9.relevance 相关性
j1q[c, KKEN'-3 10.professional skepticism 职业谨慎
P=`1 rjPE O'$K],=BS 11.objectivity 客观性
c*;7yh&% 0q,pi qjO 12. professional competence 专业胜任能力
"NzD1k6.L Kesy2mE 13.Senior/CPA-in-charge 项目经理
C5@V/vA fP[& a9l 14.audit engagement letter 业务约定书
<7XT\?%F Bs8[+Ft5 15.recurring audit 连续审计
WR#0<cz( ys'T~Cs 16.the client 委托人
A}5fCx.{ XiQkrZ 17.change
CPA 更换
注册会计师 --fFpM3EvS 0Fw6Dq<8-! 18.the existing CPA 现任注册
会计师
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会计师 z0bJ?~w, JObMZA$ 20.the preceding CPA前任
注册会计师 o.7{O,v F$MX,,4U 21.issue the audit report 出具审计报告
3yA2WW EQ<RDhC@b 22.expert 专家
EJ84rSp bAwl:l\` 23.the board of directors 董事会
=f1B,%7G+5 \or G63T: 24.knowledge of the entity‘ s business 了解被审计单位情况
A],ooiq< e3(/qMl 25.assess material misstatement risks评估重大错报风险
IQH[Q9% o[1ylzk}+ 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
JC#>Td 3c3OG.H$8 27.a general knowledge of —— 初步了解―――的情况
$`VFdAe 9GLb"6+PK 28.a more knowledge of—— 进一步了解的情况
<F=9*.@D Anm=*;*M` 29.the prior year‘s working papers 以前年度
工作底稿
0N:XIGFa Wu1{[a| 30.minutes of meeting 会议纪要
MJ{%4S{K,p d3;qsUh$yv 31.business risks 经营风险
\qh*E#j sEc;!L 32.appropriateness 适当性
Vz=auM1xZ I97yt[,Yy 33.accounting estimate 会计估计
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ej[+y- 8,"yNq 34.management representations 管理层声明
%G3(,Qz \]4v_! 35.going concern assumption 持续经营假设
.TJEUK mLk(y* 36.audit plan 审计计划
{eS|j= lB91An 37.significant audit areas 重点审计领域
`D$Jv N ^P'{U26 38.error 错误
]D2udeg ^wb:C[r!V 39.fraud舞弊
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u[#2! 40.modified or additional procedures 修改或追加审计程序
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e4>"92hX M<PIeKIEB 42.transactions without substance 虚假交易
``VW;l{ RDqFL.-S 43.unusual pressures 异常压力
cvd\/pG) -_C#wtC 44.the suspected noncompliance 涉嫌存在违法行为
U?a6D:~G `Z"Q^ 45.materialiy 重要性
.iMN,+qP Cqii} 46.exceed the materiality level 超过重要性水平
q#w8wH" 2dp>Z", 47.approach the materiality level 接近重要性水平
u c7Eq45 9^Fz iM 48.an acceptably low level 可接受水平
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@lX l5xCz=dw 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
$$APgj"|< %p^.|Me7 50.misstatements or omissions 错报或漏报
@yd4$Mv8% S"Lx% 51.aggregate 总计
M-)RQ-h <@wj7\pQ 52.subsequent events 期后事项
L( T12s =OIw*L8C"I 53.adjust the financial statements 调整财务报表
:cu#V 3>E%e!D% 54.perform additional audit procedures 实施追加的审计程序
[/s&K{+c zDhB{3-Q1{ 55.audit risk 审计风险
5DOBsf8Jo GdV1^`M6 56.detection risk 检查风险
m,C1J%{^ =K'cM=WM6 57.inappropriate audit opinion 不适当的审计意见
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C [/dH BH]Yn u&o 58.material misstatement 重大的错报
^7zu<lX z#BR5jF 59.tolerable misstatement 可容忍错报
s,#>m*Rh kKC9{^%) 60.the acceptable level of detection risk 可接受的检查风险
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<YX t!Sq A(-V 查看《
注会考试《审计》中的128个英文单词(二) 》
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