2I(@aB+ MF`k~)bDV 1.audit
审计 ptc H>wM! >-@{vyoOy 2.attestation 鉴证
NE>JtTF< zHum&V8=H 3.credibility 可信赖程度
52C-D+zCJ >"$-V Y6 i 4.audit of financial statements 财务报表
审计 5z(>4 d! 1n5e^'z 5.agreed-upon procedures 执行商定程序
Tdmo'"m8z_ '14l )1g. 6.high levels of assurance 高水平保证
$> rfAs! a ~iEps 7.compilation 编制
[sO<6?LY 1r:fxZO\Vd 8.reliability 可靠性
ADl>~3b \z2hXT@D 9.relevance 相关性
WSB|-Qj}W vJjj+: 10.professional skepticism 职业谨慎
/wRK[i ALt";8Oa 11.objectivity 客观性
A`U 2HC Q,qylL 12. professional competence 专业胜任能力
fdEj#Ux<H qx<zX\qI6n 13.Senior/CPA-in-charge 项目经理
y7G|P~td +?m=f}>W1 14.audit engagement letter 业务约定书
96V, [-arf ~x^+OXf!^g 15.recurring audit 连续审计
Kmf-l*7} S0QU@e 16.the client 委托人
=<W[dV=W pS)X\Xyw 17.change
CPA 更换
注册会计师 P9cI{RI ;\&bvGj8V 18.the existing CPA 现任注册
会计师
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会计师 W:( Usy *oJ>4S 20.the preceding CPA前任
注册会计师 McI4oD~" ;8xn"G0}a 21.issue the audit report 出具审计报告
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=&G|} M RKZk/ly 23.the board of directors 董事会
WaK{/6?T, ?lna8]t 24.knowledge of the entity‘ s business 了解被审计单位情况
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f6uIF 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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=Q 27.a general knowledge of —— 初步了解―――的情况
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2"K~:Tm#w s OHAW*+ 29.the prior year‘s working papers 以前年度
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rpI7W?hh rca"q[, 30.minutes of meeting 会议纪要
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Z aRKG)0= 31.business risks 经营风险
AhZ |,~A9 32.appropriateness 适当性
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WD1$"}R 33.accounting estimate 会计估计
Y]Nab0R& pKlT.<X7 34.management representations 管理层声明
I:7,CV ! yUKNR 35.going concern assumption 持续经营假设
Nfvg[c jJnBwHp 36.audit plan 审计计划
~Q\ZDMTK g2_df3Q 37.significant audit areas 重点审计领域
/[T8/7;_l j_<n~ri- 38.error 错误
@Oay$gP{T VDN]P3 39.fraud舞弊
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/Bu5kBC WU@,1.F: 41.misappropriation of assets 侵占资产
6 Izv& _$lQK{@rY 42.transactions without substance 虚假交易
3c6) VqU:`?#"a 43.unusual pressures 异常压力
gJv^v`X "Y0[rSz,UW 44.the suspected noncompliance 涉嫌存在违法行为
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i kiy>W8 ,i.P= o 46.exceed the materiality level 超过重要性水平
d)sl)qt}0 Q{-r4n|b 47.approach the materiality level 接近重要性水平
l.)!jWY 0g)mf6}o 48.an acceptably low level 可接受水平
" <AljgF u^p[zepW\ 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
FvP1;E xKux5u_ 50.misstatements or omissions 错报或漏报
@/iLC6QF S5!2%-;<k 51.aggregate 总计
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XITQB|C??$ F,:VL*.5kJ 53.adjust the financial statements 调整财务报表
S>Y?QQ3#wp B!anY}/U 54.perform additional audit procedures 实施追加的审计程序
?[">%^ uI wyan- 55.audit risk 审计风险
;_t on?bF $!@f{9+ 56.detection risk 检查风险
=ByW` LlqhZetS 57.inappropriate audit opinion 不适当的审计意见
Z;:-8 HPDY h]$zub 58.material misstatement 重大的错报
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$S 59.tolerable misstatement 可容忍错报
W&#Nk5d D bJ(N h 60.the acceptable level of detection risk 可接受的检查风险
4|thDb)] mt'#j"mU 查看《
注会考试《审计》中的128个英文单词(二) 》
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