H0!W:cIS;l t0^chlJP$ 1.audit
审计 Ie12d@ %9bf^LyD 2.attestation 鉴证
\^l273 8GGC)2 3.credibility 可信赖程度
oqLM-=0<} *@2+$fgz 4.audit of financial statements 财务报表
审计 BZ2frG\0&I N*Is_V\R 5.agreed-upon procedures 执行商定程序
~353x%e' fdU`+[_ 6.high levels of assurance 高水平保证
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%E1_)^^ H1!u1k1nl 8.reliability 可靠性
W3AtO #3fS_;G 9.relevance 相关性
&OK[n1M S,Y\ox- 10.professional skepticism 职业谨慎
vKX6@eg" M/!5r 11.objectivity 客观性
OI@;ffHSW G@Jl4iHug" 12. professional competence 专业胜任能力
k15fy"+Ut UW!*=?h 13.Senior/CPA-in-charge 项目经理
Ub>Pl,~' !(%^Tg= 14.audit engagement letter 业务约定书
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xU:;9 z8MKGM 15.recurring audit 连续审计
28u3B2\$ ,WvCslZ 16.the client 委托人
=_\+6\_ =N,ahq 17.change
CPA 更换
注册会计师 *x0nAo_n `W&:* 18.the existing CPA 现任注册
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D@-'<0= 3U.?Jbm-8 19.the successor CPA 后任注册
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注册会计师 $e99[y@ aDDs"DXx 21.issue the audit report 出具审计报告
F9N/_H*+ G1:*F8q 22.expert 专家
?3=D-Xrb 8 !{;yz 23.the board of directors 董事会
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!623; 24.knowledge of the entity‘ s business 了解被审计单位情况
qG Abh Q&JnF`* 25.assess material misstatement risks评估重大错报风险
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_0razNk dg(fD>+ 27.a general knowledge of —— 初步了解―――的情况
1vy*u xJ0Q8A 28.a more knowledge of—— 进一步了解的情况
bD: yu #3+-vyZm 29.the prior year‘s working papers 以前年度
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Z'u:Em 2c%*u {=: 30.minutes of meeting 会议纪要
y*f5_ |afzW=8' 31.business risks 经营风险
Eps2 "Z\^dR 32.appropriateness 适当性
CO)BF%?B S8 zc1! 33.accounting estimate 会计估计
vWGjc2_ sF+mfoMtG 34.management representations 管理层声明
&*w)/W 6wmMg i_m 35.going concern assumption 持续经营假设
e>FK5rz ,hggmzA~ 36.audit plan 审计计划
=9LeFrz 2V-zmyJs5 37.significant audit areas 重点审计领域
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N1pw*<& 38.error 错误
4a]$4LQV >f ! 39.fraud舞弊
ya*KA.EGg 0_A|K>7 40.modified or additional procedures 修改或追加审计程序
H*h 7Y*([ #RyX}t X, 41.misappropriation of assets 侵占资产
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:X66[V&eH 2a\?Q|1C 43.unusual pressures 异常压力
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a|t aYmC LLj 44.the suspected noncompliance 涉嫌存在违法行为
pyf/%9R:d i6.HR?n 45.materialiy 重要性
Kgb3>r *k (|r> 46.exceed the materiality level 超过重要性水平
q@"0(Oj I Ceb2R 47.approach the materiality level 接近重要性水平
Z0(}doh | M|5Nc>W 48.an acceptably low level 可接受水平
YpGG^;M$ "< c,I=A 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
4"=(kC~~ =/|2f; Q 50.misstatements or omissions 错报或漏报
6oQSXB@ wcd1.$ n 51.aggregate 总计
;(Xig$k w7;,+Jq 52.subsequent events 期后事项
5*n3*rbU: k3w(KH@ 53.adjust the financial statements 调整财务报表
;mi+[`E JIA'3"C 54.perform additional audit procedures 实施追加的审计程序
;;3oWsil} _>k&,p]y 55.audit risk 审计风险
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m)E 57.inappropriate audit opinion 不适当的审计意见
Pr!H>dH8o qi&;2Yv 58.material misstatement 重大的错报
;:%*h2 8d!t"oj68 59.tolerable misstatement 可容忍错报
o~(/Twxam y\M K d[G7 60.the acceptable level of detection risk 可接受的检查风险
P>i!f!o*I E76#xsyhF 查看《
注会考试《审计》中的128个英文单词(二) 》
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