Q{:5gh |[ )e5Xhd 1.audit
审计 #[uDVCM MJzY| 2.attestation 鉴证
c SV`?[a I*SrKZb 3.credibility 可信赖程度
y^*o%2/ c)b/" 4.audit of financial statements 财务报表
审计 7xhBdi[ dQ Cwh*AKq( 5.agreed-upon procedures 执行商定程序
N4xCZb ]UMt 6.high levels of assurance 高水平保证
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-R 7.compilation 编制
pGsk[. G[bWjw86O 8.reliability 可靠性
@{X<|,W9w $$5E+UDOs 9.relevance 相关性
' 1 }ybSG P,eP>55'K 10.professional skepticism 职业谨慎
$M0F~x #hQ#_7 11.objectivity 客观性
Fhk 8 _oILZ, 12. professional competence 专业胜任能力
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A"?*S OpNxd]"T 13.Senior/CPA-in-charge 项目经理
zUIh^hbFf oOAn 5t@ 14.audit engagement letter 业务约定书
pnpx`u; Qms,kX 15.recurring audit 连续审计
UyUz_6J DD?zbN0X 16.the client 委托人
k$ORV U *6`};ASK 17.change
CPA 更换
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6Mp[= 4pJ #fkc^ 18.the existing CPA 现任注册
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I&Z4?K gB)Cmw* 19.the successor CPA 后任注册
会计师 blk4@pg j1141md5 20.the preceding CPA前任
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^vP/"$ 21.issue the audit report 出具审计报告
7:S4 Ur HPus/#j'+ 22.expert 专家
WSKubn?7B "G[yV>pxv 23.the board of directors 董事会
m+a\NXWR?N ( Ev=kO 24.knowledge of the entity‘ s business 了解被审计单位情况
z*w.A=r d$gT,+|vu 25.assess material misstatement risks评估重大错报风险
1zP)~p3a SqosJ}K 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
9 \lSN5W k0(_0o 27.a general knowledge of —— 初步了解―――的情况
T1\@4x n90DS/Yx 28.a more knowledge of—— 进一步了解的情况
y(fJ{k *I6W6y;E= 29.the prior year‘s working papers 以前年度
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+I>V9%%vW_ NRI@M5 30.minutes of meeting 会议纪要
^D5+S`V ]F#}8$ 31.business risks 经营风险
>3qfo2K0 %ZR<z$ 32.appropriateness 适当性
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I!` ]=Dzr<*v 33.accounting estimate 会计估计
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vz, 35.going concern assumption 持续经营假设
h0oe'Xov .dO8I/lhV 36.audit plan 审计计划
l8~s#:v6X _g2"D[I% 37.significant audit areas 重点审计领域
X? l5} Gpf9uj% 38.error 错误
M->BV9 c2RQwtN| 39.fraud舞弊
O\+b1+&b3Y oB$c-!& 40.modified or additional procedures 修改或追加审计程序
Wi+}qO V=de3k&p 41.misappropriation of assets 侵占资产
9-"!v0[' :lBw0{fP 42.transactions without substance 虚假交易
Ju@8_ ?8= M 3&GO5< 43.unusual pressures 异常压力
Ow50M;E `Iqh\oY8- 44.the suspected noncompliance 涉嫌存在违法行为
;W?mQUo:P8 %}}?Y`/W) 45.materialiy 重要性
EpCF/i?9: I&wJK'GM` 46.exceed the materiality level 超过重要性水平
<f9a%`d 3%(,f, 47.approach the materiality level 接近重要性水平
cw/E?0MWb wA2^I70- 48.an acceptably low level 可接受水平
zhgvqg- dJF3]h Y 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
V.-cm51I '>k1h.i 50.misstatements or omissions 错报或漏报
}Y!v"DO#Q* {HtW`r1)Tt 51.aggregate 总计
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1,#) NilnS!BM 52.subsequent events 期后事项
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& f=IF_|@^S 53.adjust the financial statements 调整财务报表
1$)}EL x8o/m$[,=u 54.perform additional audit procedures 实施追加的审计程序
0WSOA[R%[b qs>&Xn 55.audit risk 审计风险
f7b6!R;z_ Jbn^G7vH<6 56.detection risk 检查风险
9T_fq56Oh6 ^6QzaC3 57.inappropriate audit opinion 不适当的审计意见
sQmJ3 (:HO jct'B}@X( 58.material misstatement 重大的错报
t\WU}aKML ~5o2jTNy`p 59.tolerable misstatement 可容忍错报
6F_:,b^ 9Cs/B*3 )b 60.the acceptable level of detection risk 可接受的检查风险
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注会考试《审计》中的128个英文单词(二) 》
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