1zwk0={x-% G+2!+N\P 1.audit
审计 ;i*<HNQ pvdM3+6 2.attestation 鉴证
n qSjP5 w&yK*nBK 3.credibility 可信赖程度
Y;$wD9W $VOSd<87 4.audit of financial statements 财务报表
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6.high levels of assurance 高水平保证
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ng!qN 7.compilation 编制
"M#A `b KY5 it9e 8.reliability 可靠性
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a"7zz]XO2 WzD=Ol 10.professional skepticism 职业谨慎
nn[OC=cDN qWz%sT?C3L 11.objectivity 客观性
T<:mG%Is Cngi5._Lb 12. professional competence 专业胜任能力
qiEw[3Za]' !1G6ZC:z 13.Senior/CPA-in-charge 项目经理
jSi\/(E \ZNUt$\ 14.audit engagement letter 业务约定书
fXNl27c- -rg >y!L 15.recurring audit 连续审计
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Uj9qN 17.change
CPA 更换
注册会计师 okwkMd-yW d\c?sYLv 18.the existing CPA 现任注册
会计师
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会计师 LtrE;+%2oz w3hG\2)[HS 20.the preceding CPA前任
注册会计师 b}&2j3-n, %=w@c 21.issue the audit report 出具审计报告
$TU:iv1Fm O+f'Ql 22.expert 专家
4Nylc.2mi LIah'6qR 23.the board of directors 董事会
XC*!=h* `1xJ1z# 24.knowledge of the entity‘ s business 了解被审计单位情况
_;zIH5 H ,a6Oi=+>/U 25.assess material misstatement risks评估重大错报风险
YRU1^=v i!yu%>:M 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
:"G x GkU]>8E'" 27.a general knowledge of —— 初步了解―――的情况
rlRRGJ\l E]MyP=g$ 28.a more knowledge of—— 进一步了解的情况
7Be\^% pnTuYT^%) 29.the prior year‘s working papers 以前年度
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<0UhV 30.minutes of meeting 会议纪要
_6Z}_SiOl sKCfI] 31.business risks 经营风险
1yK=Yf%B f.e4 C, 32.appropriateness 适当性
rCH? R sUe<21: 33.accounting estimate 会计估计
W{!Slf y+aL5$x6 34.management representations 管理层声明
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7g%.:H= 35.going concern assumption 持续经营假设
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$`'%1;y@ 38.error 错误
KQulz IpYw<2' 39.fraud舞弊
)4O* D92 8|2I/#F}] 40.modified or additional procedures 修改或追加审计程序
,b${3*PPQ r1]DkX <6 41.misappropriation of assets 侵占资产
%YLyh?J 0s2@z5bfX 42.transactions without substance 虚假交易
fa#5pys (i)Ed9~F" 43.unusual pressures 异常压力
tj<0q<is 6>e YG<y{ 44.the suspected noncompliance 涉嫌存在违法行为
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JQO%-=t 45.materialiy 重要性
iJ%`ym4Y O8<@+xlX 46.exceed the materiality level 超过重要性水平
Hphfqdh0` /OsTZ"*.2/ 47.approach the materiality level 接近重要性水平
I]jK]]@ WEZ)>[Xj? 48.an acceptably low level 可接受水平
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Z#_ +yw 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
)an,-EIX% 'i7!"Y6> 50.misstatements or omissions 错报或漏报
R)u ${ ?YA5g' l 51.aggregate 总计
t=6Wk4 !vwx0 52.subsequent events 期后事项
H'2Un(#Al jPyhn8Vw 53.adjust the financial statements 调整财务报表
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$/XR/ $P7G,0- 56.detection risk 检查风险
;=oGg%@aP {WYmO1 57.inappropriate audit opinion 不适当的审计意见
|vf /M| |@lVFEl] 58.material misstatement 重大的错报
U.0bbr vo3[)BDbT 59.tolerable misstatement 可容忍错报
>x6$F*:W} :1(UC}v 60.the acceptable level of detection risk 可接受的检查风险
AfOq?V 69tT'U3vb$ 查看《
注会考试《审计》中的128个英文单词(二) 》
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