S. `y%t.GP s 1M-(d Q 1.audit
审计 f4 S:L& DQY1oM)D! 2.attestation 鉴证
HjA~3l7 Hj>9 #>b 3.credibility 可信赖程度
>KuNHuHu P1[.[q/-e 4.audit of financial statements 财务报表
审计 Db Qp(W0 ;>Z+b#C[ 5.agreed-upon procedures 执行商定程序
s U`#hL6; RL4|!HzR 6.high levels of assurance 高水平保证
Z0Sqw B0b|+5WhR 7.compilation 编制
_m?i$5 d~QKZ&jf 8.reliability 可靠性
NOs00 H Ne+Rs+~4 9.relevance 相关性
d[l8qaD CrI<rD%' 10.professional skepticism 职业谨慎
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ThX3@o 11.objectivity 客观性
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zWvN @xdtl{5G 12. professional competence 专业胜任能力
dHx4yFS #WG}"[ ,c 13.Senior/CPA-in-charge 项目经理
_qPKdGoM 1;~sNSTo 14.audit engagement letter 业务约定书
Fy5:|CN v+x<X5u 15.recurring audit 连续审计
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> 16.the client 委托人
GjwH C{ c=tbl|Cq 17.change
CPA 更换
注册会计师 +Iuu8t r8 YM#dF 18.the existing CPA 现任注册
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Os[z>H? 3_wR2AU~ 19.the successor CPA 后任注册
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axv$v} 21.issue the audit report 出具审计报告
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22.expert 专家
40=u/\/K r[ k 23.the board of directors 董事会
=A,T:!}' 1ik.|T<f0 24.knowledge of the entity‘ s business 了解被审计单位情况
kO`!!M[Oo k+[oYd 25.assess material misstatement risks评估重大错报风险
IY.M#Q] lPz`?Hn 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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@.6 27.a general knowledge of —— 初步了解―――的情况
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vR~#H 28.a more knowledge of—— 进一步了解的情况
ZL0Vx6Ph V"8Go;[ 29.the prior year‘s working papers 以前年度
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W"s/8; umuj> 30.minutes of meeting 会议纪要
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31.business risks 经营风险
& +`g~6U Rmn|!C%%K 32.appropriateness 适当性
5hEA/G ? .B t. 33.accounting estimate 会计估计
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as 34.management representations 管理层声明
=@O&$& rg[#( 35.going concern assumption 持续经营假设
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dc3YSg%; 36.audit plan 审计计划
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37.significant audit areas 重点审计领域
t^Bs3;E^ H;a) `R3 38.error 错误
g'k m*EV !b0A%1W; 39.fraud舞弊
a%m>v, o:UNSr 40.modified or additional procedures 修改或追加审计程序
kn$SG FDF DB 41.misappropriation of assets 侵占资产
j."V>p8u$ l(QntP 42.transactions without substance 虚假交易
u-.5rH l ORX<ZOt1 43.unusual pressures 异常压力
?gAwMP(> '"%hX&]5 44.the suspected noncompliance 涉嫌存在违法行为
|R91|-H -{A64gfFxT 45.materialiy 重要性
^Hf?["m^@ /!5cf;kl*l 46.exceed the materiality level 超过重要性水平
7ko}X,aC LhF;A~L 47.approach the materiality level 接近重要性水平
_W Hi<,- &sn-;r 48.an acceptably low level 可接受水平
X/%!p<}:' VtN@B* 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
AVz907h8 M?sTz@tqq 50.misstatements or omissions 错报或漏报
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yHf^6|$8 S_AN.8T 52.subsequent events 期后事项
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OWr\$lm@z$ R%t6sbsNv 54.perform additional audit procedures 实施追加的审计程序
#Wl9[W/4 k'"R;^~xg 55.audit risk 审计风险
q2Sc{E>[ b,ZBol|X 56.detection risk 检查风险
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K [p0_I7 57.inappropriate audit opinion 不适当的审计意见
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7a xOxyz6B\ 58.material misstatement 重大的错报
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as 59.tolerable misstatement 可容忍错报
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G!F_Q7|- 60.the acceptable level of detection risk 可接受的检查风险
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f; 查看《
注会考试《审计》中的128个英文单词(二) 》
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