'|[!I!WB` ?tLApy^`? 1.audit
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G G4(R/<J,BQ 2.attestation 鉴证
v]k-xn|$j _[HZ[ 9c! 3.credibility 可信赖程度
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Xy xO|r<R7d7 4.audit of financial statements 财务报表
审计 s+:|b~ [lzd' 5.agreed-upon procedures 执行商定程序
0he3[m}Nr R/=rNUe 6.high levels of assurance 高水平保证
yXU.PSG* D7hTn@I 7.compilation 编制
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Y_% Da-Lf2qT9 8.reliability 可靠性
P)vD?)Q c{=;lT 9.relevance 相关性
YPGM|| |^Iox0A 10.professional skepticism 职业谨慎
o h{>nwH <Z^by;d|z 11.objectivity 客观性
Ja6 KO2}p sa'1hX^@ 12. professional competence 专业胜任能力
A4"TJZBg} d6MWgg 13.Senior/CPA-in-charge 项目经理
QoYEWXT|g 6l\5J6x 14.audit engagement letter 业务约定书
Lap?L/NS c!\Gj| 15.recurring audit 连续审计
<&\ng^Z$ {T8;-H0H 16.the client 委托人
}#^Cj; -DkD*64wu 17.change
CPA 更换
注册会计师 PMAz[w,R~ AqgY*"A7 18.the existing CPA 现任注册
会计师
w;,34qbf )Q=u[ p 19.the successor CPA 后任注册
会计师 z"4 q%DC *'?ZG/ ( 20.the preceding CPA前任
注册会计师 {4S UGo> }2]|*?1, 21.issue the audit report 出具审计报告
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s*PKr6X+ TnQ>v{Rx 23.the board of directors 董事会
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hP boojq{cvYA 24.knowledge of the entity‘ s business 了解被审计单位情况
CQ2vFg3+o Bc8&-eZ, 25.assess material misstatement risks评估重大错报风险
TdPd8ig8{ -@XSDfy7S 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
)^(gwE IP`lx 27.a general knowledge of —— 初步了解―――的情况
$UzSPhv[ Gi)Vr\Q. 28.a more knowledge of—— 进一步了解的情况
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dF@Vg_n 29.the prior year‘s working papers 以前年度
工作底稿
qxI$F AGFA;X 30.minutes of meeting 会议纪要
`"=Hk@E DzR,ou 31.business risks 经营风险
@1oX N[cIr{XBGN 32.appropriateness 适当性
no+m.B j/aJD E(+ 33.accounting estimate 会计估计
{<{VJGY7T Y*BmBRN 34.management representations 管理层声明
Z Qlk 5 ~R;/u")@e 35.going concern assumption 持续经营假设
0PkX- . &MH8~LSb 36.audit plan 审计计划
fnX[R2KZ @K <Onh` 37.significant audit areas 重点审计领域
76D$Nm :|(YlNUv 38.error 错误
ug,AvHEnB o%'1=d3R1Q 39.fraud舞弊
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/%cDX:7X 41.misappropriation of assets 侵占资产
5ih>x3S1/ !Q"L)%)'A 42.transactions without substance 虚假交易
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-g /rpr_Xw} 44.the suspected noncompliance 涉嫌存在违法行为
:WRD<D_4 +Kgl/Wg% 45.materialiy 重要性
_jX,1+M WdOxwsq" 46.exceed the materiality level 超过重要性水平
i1x4$} ,LwinjHA* 47.approach the materiality level 接近重要性水平
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3 >\K=)/W2 48.an acceptably low level 可接受水平
-n7@r X QLP|v;" 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
hwM<0Jf uQ3sRJi 50.misstatements or omissions 错报或漏报
At@0G\^ C] Fw*t 51.aggregate 总计
c(1tOQk. K\ Wzh; 52.subsequent events 期后事项
Y*@7/2, #r9\.NA! 53.adjust the financial statements 调整财务报表
f&$Bjq KAZ<w~55c 54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险
_b8KK4UR (ORbhjl 56.detection risk 检查风险
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t 3~fi#{ 57.inappropriate audit opinion 不适当的审计意见
8G)~#;x1 =p@2[Uo 58.material misstatement 重大的错报
jS]Saqd ^; /~$ 59.tolerable misstatement 可容忍错报
"yH?df24 (P?|Bk[ 60.the acceptable level of detection risk 可接受的检查风险
#CLjQJ g<;pyvq|: 查看《
注会考试《审计》中的128个英文单词(二) 》
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