8V%(SV F{\MIuoy 1.audit
审计 -E#!`~&V f5+a6s9 2.attestation 鉴证
k41lw^Jh ?<\K!dA 3.credibility 可信赖程度
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K&% 4.audit of financial statements 财务报表
审计 |HXI4MU" dI<s)! 5.agreed-upon procedures 执行商定程序
7vR JQe) bNR}Mk]? 6.high levels of assurance 高水平保证
4A:@+n%3m s{#ZRmc2B 7.compilation 编制
$[iSZ ; =CEQYk-y1 8.reliability 可靠性
*4Cq,o`o> 8 ~.|^no 9.relevance 相关性
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A)H<Zt 10.professional skepticism 职业谨慎
(Vglcj pPm[<^\# S 11.objectivity 客观性
MK7S*N1 F MB\$(g 12. professional competence 专业胜任能力
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dP 13.Senior/CPA-in-charge 项目经理
MNO T<( k6-Q3W[+a 14.audit engagement letter 业务约定书
Q@hx+aM 4lH$BIAW 15.recurring audit 连续审计
Wq8Uq}~_g zr%lBHuW 16.the client 委托人
.asHFT7]9 ]Qe;+p9vU 17.change
CPA 更换
注册会计师 /|Za[ &*RJh'o|N( 18.the existing CPA 现任注册
会计师
"0Uh(9Fv e&?o 19.the successor CPA 后任注册
会计师 )nyud$9w' I&qT3/SVI 20.the preceding CPA前任
注册会计师 JX(J Z/8B^ nY"9"R\.= 21.issue the audit report 出具审计报告
~hPp)-A :;\>jxA 22.expert 专家
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B\A2Vm`& !Gsr* F{. 24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险
:Eq=wbAw w<-8cvNhiz 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
;AK;% A"FlH:Pn 27.a general knowledge of —— 初步了解―――的情况
8P.UB{QNe x; 89lHy@e 28.a more knowledge of—— 进一步了解的情况
C72?vAc,F Z=n#XJO15 29.the prior year‘s working papers 以前年度
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30.minutes of meeting 会议纪要
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" 31.business risks 经营风险
*`[dC,+`. $/5<f<%u&) 32.appropriateness 适当性
He="S3XON ZvEcExA- 33.accounting estimate 会计估计
m{Jo'*%8f iX qB-4" 34.management representations 管理层声明
~,KAJ7O_ TDXLxoC? 35.going concern assumption 持续经营假设
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36.audit plan 审计计划
_XIls*6AK 6*%3O=* 37.significant audit areas 重点审计领域
-q\5)nY o-2FGM`*VB 38.error 错误
]8KAat~J 6rP[*0[ 39.fraud舞弊
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=(b;Cow 40.modified or additional procedures 修改或追加审计程序
/-JBzU$ ]uO 8 41.misappropriation of assets 侵占资产
|9ro&KA 5f2ah4 g 42.transactions without substance 虚假交易
]C^D5(t/cd [?VYxX@ 43.unusual pressures 异常压力
/WXy!W30< "ut:\%39. 44.the suspected noncompliance 涉嫌存在违法行为
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9H:5XR 45.materialiy 重要性
0o2o]{rM{2 9.ZhkvR4A 46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平
%:oyHlz% QIQ }ia 48.an acceptably low level 可接受水平
|j53'>N[ ]^MOFzSz~ 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
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r^@Xh 50.misstatements or omissions 错报或漏报
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PD@ 51.aggregate 总计
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W/ 52.subsequent events 期后事项
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! 53.adjust the financial statements 调整财务报表
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}LQ*vD-Jj un0tzz 55.audit risk 审计风险
6dQa|ACX_ ~8~B VwZ_ 56.detection risk 检查风险
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(ng8%c 57.inappropriate audit opinion 不适当的审计意见
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cd, <(W0N|1v 58.material misstatement 重大的错报
*A}QBZ F_;oZ 59.tolerable misstatement 可容忍错报
33x3zEUt6 yO.3~H)c 60.the acceptable level of detection risk 可接受的检查风险
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?rJKr[` 查看《
注会考试《审计》中的128个英文单词(二) 》
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