tW5\Ktjno _5a]pc$\Y] 1.audit
审计 RBx`<iBe [i[G" %Q 2.attestation 鉴证
pH#&B_S6z= lp[3z&u 3.credibility 可信赖程度
i=_leC)rl 7UHqiA`L 4.audit of financial statements 财务报表
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.! o^RdVSkU; 5.agreed-upon procedures 执行商定程序
Orh5d7+S Lhl)p P17 6.high levels of assurance 高水平保证
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{bX (Wr;:3i 7.compilation 编制
Wy#`*h, 6bnAVTL5 8.reliability 可靠性
d_J?i]AP|' cNC\w% 9.relevance 相关性
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Ia].S# 10.professional skepticism 职业谨慎
1hZM)) "W6nW 11.objectivity 客观性
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=D5@PHpv( 12. professional competence 专业胜任能力
qU8UKI P 6uDA{[OH 13.Senior/CPA-in-charge 项目经理
4\pA^%73 {N5g52MN 14.audit engagement letter 业务约定书
)I]E%ut{4, +lJuF/sS8m 15.recurring audit 连续审计
@usQ*k ([|5(Omd\ 16.the client 委托人
Qm`f5-d ?Z4&j'z< 17.change
CPA 更换
注册会计师 p8s2#+/ I#eIm3Y? 18.the existing CPA 现任注册
会计师
e::5|6x L:Wy- Z 19.the successor CPA 后任注册
会计师 ]&/jvA=\l, F/j=rs,*|D 20.the preceding CPA前任
注册会计师 n!Y.?mU6 7P/j\frW 21.issue the audit report 出具审计报告
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A :^%soEi 22.expert 专家
\(T;@r 5[l3]HOO 23.the board of directors 董事会
/<:9NP'^ TeqFy( Dr 24.knowledge of the entity‘ s business 了解被审计单位情况
gp-wlu4 6./&l9{h+ 25.assess material misstatement risks评估重大错报风险
4L!{U@' 6FEtq,;0w 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
7]e]Y>wZap )\mklM9Z 27.a general knowledge of —— 初步了解―――的情况
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Jq6p5jr" 9}}D -&Mc 29.the prior year‘s working papers 以前年度
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! FHNKh @TgCI`E 30.minutes of meeting 会议纪要
}i[i{lKj Br#]FB|tD 31.business risks 经营风险
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y(Jt 32.appropriateness 适当性
d0-}Xl _9n.ir5YX 33.accounting estimate 会计估计
$,i:#KT` ; UrwK 34.management representations 管理层声明
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?'T>/<( 35.going concern assumption 持续经营假设
Kjz,p^Y\ (|U+ (~PJ 36.audit plan 审计计划
G Q8I |E Eq.c;3 37.significant audit areas 重点审计领域
)%^ oR5W O')Ivm,E 38.error 错误
ZlO@PlZ) EiJSLL 39.fraud舞弊
0A 4(RLGg VKN^gz 40.modified or additional procedures 修改或追加审计程序
a S<JsB :hMuxHr 41.misappropriation of assets 侵占资产
:~T:&;q0 *39sh[*} 42.transactions without substance 虚假交易
=z=Guvcn` t Ac;O[L 43.unusual pressures 异常压力
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^kt"n(P5 $ng\qJ"HF 45.materialiy 重要性
G uDus2#+ i( c2NPbX 46.exceed the materiality level 超过重要性水平
c&0IJ7fZG PKjA@+ 47.approach the materiality level 接近重要性水平
*f4KmiQ~% ,YkQJ$ 48.an acceptably low level 可接受水平
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{B$O 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
Szg<;._J QT|m N 50.misstatements or omissions 错报或漏报
iz*aBXV A[ ^2mXXAQf7^ 51.aggregate 总计
sWX .IKK.G 52.subsequent events 期后事项
DJ<c RisrU 53.adjust the financial statements 调整财务报表
x &9I2" dUe"qH29s 54.perform additional audit procedures 实施追加的审计程序
5mFi)0={y RsV<*s 55.audit risk 审计风险
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56.detection risk 检查风险
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V XkK16aLE 58.material misstatement 重大的错报
o<g (%ncr ,U2D&{@ 59.tolerable misstatement 可容忍错报
@C!q S7k) |2oB3 \)/ 60.the acceptable level of detection risk 可接受的检查风险
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0 u5,IH2BU 查看《
注会考试《审计》中的128个英文单词(二) 》
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