YstXNN4 !:&2+% 1.audit
审计 zv>ZrFl* WReYF+Uen 2.attestation 鉴证
Q^\{Zg)p dV'6m@C 3.credibility 可信赖程度
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B !Mm+bWn=mB 4.audit of financial statements 财务报表
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eL}l 5.agreed-upon procedures 执行商定程序
5B_-nYJDt \z<ws&z3`$ 6.high levels of assurance 高水平保证
vr5<LNCLQ QJb7U5:B+ 7.compilation 编制
@w+WLeJ$40 8s\8`2= 8.reliability 可靠性
Ov F8&*A 9_I[o.q 9.relevance 相关性
zS#f%{ ] `b<" 10.professional skepticism 职业谨慎
"'Q$.sR BHIZHp 11.objectivity 客观性
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PTfN+ ayB=|*Q" 13.Senior/CPA-in-charge 项目经理
mg/C Ux h'z+8X_t 14.audit engagement letter 业务约定书
~7F EY0 / My`josJ`Pb 15.recurring audit 连续审计
gwZ+GA +Y_Q?/M@8 16.the client 委托人
/S-/SF:>g TW;|G'}$ 17.change
CPA 更换
注册会计师 NXC~#oG !xJLeQFJI] 18.the existing CPA 现任注册
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7=9A_4G! eHfG;NsV/ 19.the successor CPA 后任注册
会计师 8,Q.t7v f=-!2#% 20.the preceding CPA前任
注册会计师 N?Z+zN&P a,F8+
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v)v{QNQp^ UvW:# 24.knowledge of the entity‘ s business 了解被审计单位情况
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,_e/a ~Sn5;g8+\ 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
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@ 27.a general knowledge of —— 初步了解―――的情况
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vh:UXE lm A1=$kzw{UH 29.the prior year‘s working papers 以前年度
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tOlzOBzR [|m>vY! 30.minutes of meeting 会议纪要
\!' {-J ajcPt]f 31.business risks 经营风险
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uV*f[l Kr+Bty 36.audit plan 审计计划
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@zq\z$ 37.significant audit areas 重点审计领域
JVIcNK) "cz]bCr8 38.error 错误
6{FS/+ 5G42vTDzS4 39.fraud舞弊
aF4V|?+ e5:l 6` 40.modified or additional procedures 修改或追加审计程序
aS1P]& L{o >D" 41.misappropriation of assets 侵占资产
+ - KRp1qq b$$L]$q2 42.transactions without substance 虚假交易
/n<Ncf UU:QK{{E 43.unusual pressures 异常压力
KH 6n3 \= [b)K@Ha 44.the suspected noncompliance 涉嫌存在违法行为
aGzdur S92!jp/ 45.materialiy 重要性
+XaO?F[c "l2N_xX; 46.exceed the materiality level 超过重要性水平
yI)RGOV KI?1(L 47.approach the materiality level 接近重要性水平
#D*J5k>2 -^nQ^Td=j 48.an acceptably low level 可接受水平
e^l+#^fR X:} 5L>' 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
R;,u >P " .AQ3zpy5B 50.misstatements or omissions 错报或漏报
h}VYA\+<B ?RjKP3P 51.aggregate 总计
yKk,); Ul~}@^m]4} 52.subsequent events 期后事项
W2o8Fu fN? Lz%z3 53.adjust the financial statements 调整财务报表
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1%^c(3 n*8RYm)? 54.perform additional audit procedures 实施追加的审计程序
TYLl_nGr _$jJpy 55.audit risk 审计风险
3E2.v5* NB6h/0*v 56.detection risk 检查风险
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"bstc{ 57.inappropriate audit opinion 不适当的审计意见
.^+$w$ x`|tT%q@l 58.material misstatement 重大的错报
)^'B:ic I`}vdX) 59.tolerable misstatement 可容忍错报
gZ%O<XO Q9'p3"yoE 60.the acceptable level of detection risk 可接受的检查风险
-"^WDs W;@ae,^ 查看《
注会考试《审计》中的128个英文单词(二) 》
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