Om%9 x ugM,wT&~Y 1.audit
审计 BVx: JiA 4s!rrDN 2.attestation 鉴证
p2|BbC\N V01-n{~G 3.credibility 可信赖程度
JZ[~3swR !cs+tm3 4.audit of financial statements 财务报表
审计 ;P-xKRU!Xx MSmvQ 5.agreed-upon procedures 执行商定程序
%5=XszS M'=27!D^ 6.high levels of assurance 高水平保证
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;F=EMz{ 7.compilation 编制
"tgaFtC=w hCX}* 8.reliability 可靠性
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B 9.relevance 相关性
bF88F_ eZ]4,,m 10.professional skepticism 职业谨慎
$18|@\Znj =o5ZcC 11.objectivity 客观性
[~;#]az cS98%@DR 12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理
0u4:=Z}W =kq!e 14.audit engagement letter 业务约定书
3_Su5~^ _LV;q! /j 15.recurring audit 连续审计
G)b6Rit 54kd>)|"ag 16.the client 委托人
$/%|0tQ R qS2Qo] 17.change
CPA 更换
注册会计师 s4 o-*1R*` Aw)='&;^z 18.the existing CPA 现任注册
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LI[ w?6B Y`QJcC(3 19.the successor CPA 后任注册
会计师 nT0FonK> u4L&8@ 20.the preceding CPA前任
注册会计师 .(tga&] uj$b/I>.' 21.issue the audit report 出具审计报告
+Io[o6* Oo<^~d2= 22.expert 专家
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\[ 24.knowledge of the entity‘ s business 了解被审计单位情况
pHlw&8(f" 2G8f4vsC[ 25.assess material misstatement risks评估重大错报风险
*<2+tI ^$aj,*Aj~ 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
~A+DH 0+b1R}!2 27.a general knowledge of —— 初步了解―――的情况
qZlb?b" )p7WU?&I 28.a more knowledge of—— 进一步了解的情况
f)\ =LV g]9!Pi8jn 29.the prior year‘s working papers 以前年度
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2{zFO3i<3 lH/d#MT 30.minutes of meeting 会议纪要
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/ xI}h{AF7 31.business risks 经营风险
9u/ "bj >ZKE 32.appropriateness 适当性
*P&ZE ( Kh<qAP_n 33.accounting estimate 会计估计
N=&~3k Y!9'Wf/^ 34.management representations 管理层声明
-"iGcVV r{.DRbn 35.going concern assumption 持续经营假设
P?dE\Po7 [1@-F+ 36.audit plan 审计计划
Q_'3}:4 [^B04x@ 37.significant audit areas 重点审计领域
KwOn<0P 'u$e2^ 38.error 错误
eLcP.;Z +5Yc/Qp 39.fraud舞弊
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FA?xp1E +Gi~VW. 41.misappropriation of assets 侵占资产
3Xaw |l(rR06#.] 42.transactions without substance 虚假交易
S+A'\{f LUv>0G#L[ 43.unusual pressures 异常压力
G<,@|6"w ,p/iN9+Z 44.the suspected noncompliance 涉嫌存在违法行为
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pb_+_(/c 45.materialiy 重要性
NvWwj%6] Bo8+uRF| 46.exceed the materiality level 超过重要性水平
A.m#wY8 %iY-}uhO 47.approach the materiality level 接近重要性水平
^HumyDD6 #Yi,EwD 48.an acceptably low level 可接受水平
7f_4qb8 LX[J6YKR 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
a0OH =1fO"|L 50.misstatements or omissions 错报或漏报
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@yPa9Ug(V sY!PXD0Q 52.subsequent events 期后事项
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/R8Gb Qfr%BQV 54.perform additional audit procedures 实施追加的审计程序
b5_(Fv o0^'xVv 55.audit risk 审计风险
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3 <RkUmR \Rop~gD 57.inappropriate audit opinion 不适当的审计意见
gUzCDB^.: mw";l$Aq} 58.material misstatement 重大的错报
A"FlH:Pn 8P.UB{QNe 59.tolerable misstatement 可容忍错报
$A,fO~ gP1~N^hke] 60.the acceptable level of detection risk 可接受的检查风险
8=OK8UaU Q3,`'[ F 查看《
注会考试《审计》中的128个英文单词(二) 》
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