]Y%U5\$ !(L\X'jH 1.audit
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^,;AM(E 2.attestation 鉴证
\'AS@L"Wj^ v*UJ4r 3.credibility 可信赖程度
|4tnG&= 5Rc^5Nv 4.audit of financial statements 财务报表
审计 IX]K"hT 3Q-[)Z ) 5.agreed-upon procedures 执行商定程序
&GetRDr ;?`l1:C5) 6.high levels of assurance 高水平保证
h~zG*B5F ! !9l@ 7.compilation 编制
<F7g;s'q9 }G50?"^u 8.reliability 可靠性
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O{1u%P 9.relevance 相关性
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0O,A9 10.professional skepticism 职业谨慎
['l.]k-b} PiTe/ 11.objectivity 客观性
}[%d=NY jj&4Sv#> 12. professional competence 专业胜任能力
*gxo!F} b5v6Y:f&fK 13.Senior/CPA-in-charge 项目经理
ZKT~\l ^twJNm{99 14.audit engagement letter 业务约定书
iNxuQ7~ EE<^q?[3^ 15.recurring audit 连续审计
[=xJh?*P 1; "t8.*%e 16.the client 委托人
ZO ! V&>\U?q: 17.change
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注册会计师 w_ sA8B #ErIot 18.the existing CPA 现任注册
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DIU9Le Qn*a#]p 19.the successor CPA 后任注册
会计师 ;C+g)BW $)fybnY 20.the preceding CPA前任
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] ?(!<m'jEy 21.issue the audit report 出具审计报告
/#,3JU$w 7wU$P 22.expert 专家
<e:2DB& ERE1XOe=D 23.the board of directors 董事会
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ZSu0e% aeBA`ry"B 25.assess material misstatement risks评估重大错报风险
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|=Mn~`9p 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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Vz" JvZNr?_w% 27.a general knowledge of —— 初步了解―――的情况
c&o|I4|Y, {0#p, l 28.a more knowledge of—— 进一步了解的情况
]-D;t~ N{(Q,+ ~ 29.the prior year‘s working papers 以前年度
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K^_Mt!% 1M4I7*r 30.minutes of meeting 会议纪要
h]#wwJF NNt,J; 31.business risks 经营风险
0uf'6<f R $:bU< 32.appropriateness 适当性
g`skmHS89 G\?q{ 33.accounting estimate 会计估计
{Y%X \9S&j(I 34.management representations 管理层声明
H9^DlIv(' pzMli^ 35.going concern assumption 持续经营假设
\(C_t1 w;;.bz m 36.audit plan 审计计划
vIoV(rc+ ~\9bh6%R 37.significant audit areas 重点审计领域
3']yjj(gHr J)w58/`?t 38.error 错误
zLs[vg.( T|h/n\fx)a 39.fraud舞弊
k]n=7vw; qGE?[\t[6 40.modified or additional procedures 修改或追加审计程序
}- Jw"|^W 8G>;X;W 41.misappropriation of assets 侵占资产
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"))G|+tz r2EIhaGF; 43.unusual pressures 异常压力
zk[%YG& 0nF>E@ j^[ 44.the suspected noncompliance 涉嫌存在违法行为
s^/<6kwO =Of!1TR( 45.materialiy 重要性
!KUV,>L ?Afx{H7 46.exceed the materiality level 超过重要性水平
sW":~=H GHMoT 47.approach the materiality level 接近重要性水平
g2=5IU< 4s!rrDN 48.an acceptably low level 可接受水平
y:0j$%^ "e4hPY# 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
!cs+tm3 ;P-xKRU!Xx 50.misstatements or omissions 错报或漏报
o,!r t1&0 qp-/S^% 51.aggregate 总计
$lj1924?^ 2EubMG 52.subsequent events 期后事项
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j# 54.perform additional audit procedures 实施追加的审计程序
{]\QUXH $I L7c]Gw 55.audit risk 审计风险
Z6}B}5@y [~;#]az 56.detection risk 检查风险
cS98%@DR -f.<s!a 57.inappropriate audit opinion 不适当的审计意见
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Oj#nF@U 58.material misstatement 重大的错报
E%M~:JuKd? JLsy|}> 59.tolerable misstatement 可容忍错报
C:n55BE9 1.]Py" @: 60.the acceptable level of detection risk 可接受的检查风险
UW+|1Bj_: eUYd0L! 查看《
注会考试《审计》中的128个英文单词(二) 》
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