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+s*OZ6i [ 1.audit
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DJGBk 2.attestation 鉴证
o]&w"3vOP0 F/"Q0% (m 3.credibility 可信赖程度
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@$|] 5.agreed-upon procedures 执行商定程序
c]#+W@$ -+'fn$ 6.high levels of assurance 高水平保证
N2?o6) <Rs#y: 7.compilation 编制
fpjy[$8 0{ZYYB&"~J 8.reliability 可靠性
A9*( O) L[]*vj 9.relevance 相关性
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rB+nt 10.professional skepticism 职业谨慎
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C~R* cTA8F"UGD 11.objectivity 客观性
j>2Jw'l;? LQ,RQ~! 12. professional competence 专业胜任能力
&GF|Rr8NXs uHBEpqC% 13.Senior/CPA-in-charge 项目经理
hX-([o nkKiYr 14.audit engagement letter 业务约定书
]s*Fs]1+H 3:">]LMi 15.recurring audit 连续审计
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16.the client 委托人
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CPA 更换
注册会计师 p!+7F\ ISQC{K']J 18.the existing CPA 现任注册
会计师
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会计师 g/)$-Z)Nu jlmP1b9 20.the preceding CPA前任
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"B M*DF tp< 21.issue the audit report 出具审计报告
\JJ>y 2v!ucd} 22.expert 专家
{U$qxC]M @S/PB[%S 23.the board of directors 董事会
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N%RB$G 24.knowledge of the entity‘ s business 了解被审计单位情况
ep"YGx[V MA:2]l3e 25.assess material misstatement risks评估重大错报风险
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z*Y4t?+ 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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g CC$ '64&'.{#>r 27.a general knowledge of —— 初步了解―――的情况
2<dl23 G1;.\ i 28.a more knowledge of—— 进一步了解的情况
U'pm5Mc\q 5e!YYt> 29.the prior year‘s working papers 以前年度
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yrf"dl 30.minutes of meeting 会议纪要
QN %w\JXS 2b+0}u>a 31.business risks 经营风险
#z|\AmZ\ oo{5: 32.appropriateness 适当性
!B= Oc!e=K ZE#f{qF( 33.accounting estimate 会计估计
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gTI!b {HV$hU+_)Q 35.going concern assumption 持续经营假设
9aLS%-x!+ hcQvL> 36.audit plan 审计计划
`={s*^Ta ?[4!2T,Ca 37.significant audit areas 重点审计领域
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Vrep fvajNP 38.error 错误
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]Gw? DD|Gn njk.$]M|nf 40.modified or additional procedures 修改或追加审计程序
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L^Z} 41.misappropriation of assets 侵占资产
dzYB0vut@ r7tN(2;5 42.transactions without substance 虚假交易
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W]E,a sSLs%)e|: 43.unusual pressures 异常压力
I0 y+,~\ `{g8A P3 44.the suspected noncompliance 涉嫌存在违法行为
>uN`q1?l' O?uT'$GT 45.materialiy 重要性
0B(<I?a/ Ep%5wR 46.exceed the materiality level 超过重要性水平
gf]biE"k X\SZ Q[gN 47.approach the materiality level 接近重要性水平
Az.k6)~ G Q&9b_ 48.an acceptably low level 可接受水平
J@ x%TA Q K0 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
15Vb`Vf`N 9wP_dJvb 50.misstatements or omissions 错报或漏报
}?,Gn]] t<O5_}R%d 51.aggregate 总计
-GkNA"2M[ QMI&?Q:= 52.subsequent events 期后事项
lAsDdxB` GS |sx 53.adjust the financial statements 调整财务报表
j(|G) F eTI<WFRc_ 54.perform additional audit procedures 实施追加的审计程序
pv2_A uLYz!E+E 55.audit risk 审计风险
Dc |!H{Yr `BKo`@ 56.detection risk 检查风险
nG;wQvc q!#e2Dx 57.inappropriate audit opinion 不适当的审计意见
kBY54pl [>"bL$tlo* 58.material misstatement 重大的错报
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GirUW D `fEB,0j^ 59.tolerable misstatement 可容忍错报
[h 8j0Q@Q (yFR;5Fo 60.the acceptable level of detection risk 可接受的检查风险
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2 查看《
注会考试《审计》中的128个英文单词(二) 》
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