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审计 h]+;"v6 / D~U RY_[A 2.attestation 鉴证
}qhYHC lX)AbK]nb 3.credibility 可信赖程度
o 9/,@Ri\5 c@"FV,L> 4.audit of financial statements 财务报表
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eEP{?F^I[ &qWB\m 6.high levels of assurance 高水平保证
D,[Nn_N ~ {yy{ 7.compilation 编制
Tsj/alC[ .`5|NUhN 8.reliability 可靠性
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$u'"C|>8 9.relevance 相关性
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<++W s}OL)rW=} 10.professional skepticism 职业谨慎
D GcpYA.7' V,0$mBYa 11.objectivity 客观性
D}lqd Ja *PV"&cx 12. professional competence 专业胜任能力
k ,+,,W ge.>#1f} 13.Senior/CPA-in-charge 项目经理
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q -N wic| 14.audit engagement letter 业务约定书
JGTsVa2 9d-'%Q>+ 15.recurring audit 连续审计
!ehjLFS? _ R=D}([pi 16.the client 委托人
AWx@Z7\z"g EPH" 5$8 17.change
CPA 更换
注册会计师 l9="ccM 6Aq]I$ 18.the existing CPA 现任注册
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oe2*$\?. B5vLV@>] 19.the successor CPA 后任注册
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注册会计师 G?=&\fg_: D"$Y, d 21.issue the audit report 出具审计报告
W&R67ff| Ky,upU 22.expert 专家
9T5 F0?qd )UF'y{K} 23.the board of directors 董事会
Fpn*]x 2|& S2uq 24.knowledge of the entity‘ s business 了解被审计单位情况
F0z7".) `y^\c#k 25.assess material misstatement risks评估重大错报风险
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V-Z [J}eNprg 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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r(uo-/7z OZe&p 29.the prior year‘s working papers 以前年度
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.24z+|j d94k 30.minutes of meeting 会议纪要
OObAn^bt e1h7~ j 31.business risks 经营风险
d4 \ +~iiy;i( 32.appropriateness 适当性
.!0Rh9yyl (?R!y - 33.accounting estimate 会计估计
hx9t{Zi @W/k}<07 34.management representations 管理层声明
1uj~/M vr4r,[B6y 35.going concern assumption 持续经营假设
_v 0iH Aipm=C8 36.audit plan 审计计划
0>td[f d wG!]j>:_ 37.significant audit areas 重点审计领域
' *a}*(0OA `G\Gk|4;2 38.error 错误
saiXFM7J [O&}Qk 39.fraud舞弊
"IzAvKPM ~ E6e~ 40.modified or additional procedures 修改或追加审计程序
>zX^*T# z=U+FHdh/- 41.misappropriation of assets 侵占资产
pMHl<HH k &J;,)V 42.transactions without substance 虚假交易
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5Ex[}y9L` nng|m 44.the suspected noncompliance 涉嫌存在违法行为
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D|)_c1g 1q-;+Pd; 46.exceed the materiality level 超过重要性水平
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SpDc 47.approach the materiality level 接近重要性水平
EMO{u /KOI%x 48.an acceptably low level 可接受水平
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iV}]" 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
c:.5@eq^ k6ry"W3 50.misstatements or omissions 错报或漏报
!;*flr`/ :E6*m\X!3 51.aggregate 总计
I1':&l^O grgs r_)[ 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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~y\X@x 54.perform additional audit procedures 实施追加的审计程序
WFahb3kx TaYl[I 55.audit risk 审计风险
;a1DIUm' l3 F$5n 56.detection risk 检查风险
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:s_.K'4?a Ro9:kEG$ 58.material misstatement 重大的错报
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i4i9EvWp _|12BVq 60.the acceptable level of detection risk 可接受的检查风险
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Ds"%= 查看《
注会考试《审计》中的128个英文单词(二) 》
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