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flO 1.audit
审计 ~_L_un.R 78+PG(Q_M 2.attestation 鉴证
zwX1&rN 4THGHS^ 3.credibility 可信赖程度
UG9 Ha ~); 7D'[ 4.audit of financial statements 财务报表
审计 Pd<>E*>}c. F0 FF:>< 5.agreed-upon procedures 执行商定程序
w+owx(mN@ 5AT[1@H(_ 6.high levels of assurance 高水平保证
O7RW*V:G@ <yrl_vl{ 7.compilation 编制
PM%Gsy]q >'lte& 8.reliability 可靠性
!n/"39KT X}3o 9.relevance 相关性
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cm{N 6jtnH'E/ 10.professional skepticism 职业谨慎
'`Z5.<n7p 7l3sd5 11.objectivity 客观性
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5zF7yvS.w ;HeUD5Nt6F 13.Senior/CPA-in-charge 项目经理
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p9)'nU'\t W`-AN}C# 15.recurring audit 连续审计
<J QvuC T/&4lJ^2l^ 16.the client 委托人
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CPA 更换
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zE>n 0xM\+R~, 18.the existing CPA 现任注册
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^i^/d# rBZ0(XSZQ 19.the successor CPA 后任注册
会计师 auTApYS53 =)3tVH& 20.the preceding CPA前任
注册会计师 64>o3Hb2 Xo>P?^c4? 21.issue the audit report 出具审计报告
{\L /?# $>;U^- #3 22.expert 专家
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4D$Xl O&?i8XsB 24.knowledge of the entity‘ s business 了解被审计单位情况
{(#>%f+|C q(J3fjY) 25.assess material misstatement risks评估重大错报风险
G.,dP+i z5v)~+"1 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
io$!z=W h$FpH\- 27.a general knowledge of —— 初步了解―――的情况
~g+?]Lk} Dxu2rz!li- 28.a more knowledge of—— 进一步了解的情况
k!K}<sX2 FaC;vuSpy 29.the prior year‘s working papers 以前年度
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^6 F-H( `2y2Bk 30.minutes of meeting 会议纪要
<3iL5} MkG3TODfHB 31.business risks 经营风险
PG8|w[V1 " l Ud/^u` 32.appropriateness 适当性
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|~Hlv^6H pzP~,cdf 35.going concern assumption 持续经营假设
i:wTPR t8,s]I& 36.audit plan 审计计划
,mR$YT8 %:2<'s2Si 37.significant audit areas 重点审计领域
K%ltB& , [xDNl[Y| 38.error 错误
x8xSA*@k G%w hOIFRq 39.fraud舞弊
qr[H0f] z^to"j 40.modified or additional procedures 修改或追加审计程序
ixZ w;+h Gk0f#; 41.misappropriation of assets 侵占资产
<GI{`@5C ;H5PiSq;z 42.transactions without substance 虚假交易
GtRc7, UGK4uK+I` 43.unusual pressures 异常压力
V8w!yc 5"=qVmT) 44.the suspected noncompliance 涉嫌存在违法行为
1-4iy_d gf()NfUvRH 45.materialiy 重要性
/l -lkG5 pZx'%-\-T 46.exceed the materiality level 超过重要性水平
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zkqug &o>ctf.x 47.approach the materiality level 接近重要性水平
fJ_d,4 M[N$N`9 48.an acceptably low level 可接受水平
sf\p>gb a%a_sR\) 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
|[/[*hDZ9 m0+X 109 50.misstatements or omissions 错报或漏报
FMCX->}$ c=iv\hn 51.aggregate 总计
I;]Q}SUsm _zq"<Q c 52.subsequent events 期后事项
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8C1 ' g7A< jdsN ZV 54.perform additional audit procedures 实施追加的审计程序
7/nnl0u8 G j^J pG 55.audit risk 审计风险
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Fdsaf[3[v ,2\?kPoc8 57.inappropriate audit opinion 不适当的审计意见
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VE 58.material misstatement 重大的错报
<WN? -I-u.! 59.tolerable misstatement 可容忍错报
Gq_rZo(@ ?}4 =A&][ 60.the acceptable level of detection risk 可接受的检查风险
S&]AIG) 0J-] 查看《
注会考试《审计》中的128个英文单词(二) 》
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