fo!Lp*'0 Pw^c2TQ 1.audit
审计 DiYJlD& u]]5p[|S 2.attestation 鉴证
|;Se$AdT# Q#J>vwi= 3.credibility 可信赖程度
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A&}nRP9 4.audit of financial statements 财务报表
审计 |4p<T!T ?;.1fJU> 5.agreed-upon procedures 执行商定程序
>jrz;r z!1/_]WJ, 6.high levels of assurance 高水平保证
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qy42Y/8' TReM8Vd 8.reliability 可靠性
P/gb+V=g! k^dCX+ 9.relevance 相关性
%<ptkZK# f@;>M9)< 10.professional skepticism 职业谨慎
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jOf{L* 11.objectivity 客观性
Y;> p)'z 'Qs3 12. professional competence 专业胜任能力
T`w};]z^d2 Kz3h]/A. 13.Senior/CPA-in-charge 项目经理
V=l Q}sBY GdfKxSO 14.audit engagement letter 业务约定书
`~aLSpB65 !irX[,e 15.recurring audit 连续审计
jKCqH$ &h4Z|h[01 16.the client 委托人
$Op/5j Y(I*%=:$ 17.change
CPA 更换
注册会计师 c@o/Cv 4G;`KqR@ 18.the existing CPA 现任注册
会计师
$ Pb[c%' ]N(zom_0d 19.the successor CPA 后任注册
会计师 xU\:Vid+A {z[HNSyRs 20.the preceding CPA前任
注册会计师 "za*$DU 4KSP81}/\ 21.issue the audit report 出具审计报告
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22.expert 专家
_ KkVI7a /?dQUu^z 23.the board of directors 董事会
73sAZa| BE2\? q- 24.knowledge of the entity‘ s business 了解被审计单位情况
3d)+44G_) ZV<y=F*~f 25.assess material misstatement risks评估重大错报风险
*}iT6OJ RoM*Qjw 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
Ko]h r ,tR'0&= 27.a general knowledge of —— 初步了解―――的情况
Y`O}]*{>8R ;k41+O:f@ 28.a more knowledge of—— 进一步了解的情况
IO)Ft yYg&'3 29.the prior year‘s working papers 以前年度
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O"-PNF,J wPO@f~[Ji 30.minutes of meeting 会议纪要
lSbM)gL /h.3<HI."* 31.business risks 经营风险
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;Sk]y (_n8$3T75 32.appropriateness 适当性
JK8@J9(# }9Dv\"t5 33.accounting estimate 会计估计
tAu|8aL Z-p^3t'{ 34.management representations 管理层声明
cCbr-Z& #/v_h6$ 35.going concern assumption 持续经营假设
1]3bx N AA& dZjz 36.audit plan 审计计划
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D i1G 6C51:XQO 38.error 错误
/sC[5G% YIk6:W{ 39.fraud舞弊
A`/7>'k/q[ r|F,\fF 40.modified or additional procedures 修改或追加审计程序
eD1MP<>h gGdYh.K&e5 41.misappropriation of assets 侵占资产
Y(yJ|y& ?'#;Y"RT 42.transactions without substance 虚假交易
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3@ukkO) ~t3?er& R 44.the suspected noncompliance 涉嫌存在违法行为
[^=8k2 MmX[xk 45.materialiy 重要性
257;@; 6)<o O( 46.exceed the materiality level 超过重要性水平
:Du{8rV ^Jpd9KK 47.approach the materiality level 接近重要性水平
z'K7J'(R I%|s 48.an acceptably low level 可接受水平
K:50?r_-6 s ;Nu2aOp7 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
&ziB#(&:H h?tV>x/Fu 50.misstatements or omissions 错报或漏报
B=/=U7T 61wG: 51.aggregate 总计
0 S8{VZpy (qONeLf% 52.subsequent events 期后事项
F7Yuky H.~+{jTr 53.adjust the financial statements 调整财务报表
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z:^9 Z:gsguX 54.perform additional audit procedures 实施追加的审计程序
(xJBN?NRO ;ypO' 55.audit risk 审计风险
*YOnX7*Km .@Sh,^ v 56.detection risk 检查风险
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qyJ*W\1 57.inappropriate audit opinion 不适当的审计意见
{"(|oIo{ .%h_W\M<l 58.material misstatement 重大的错报
8>+eGz| 9.}3RAB(cv 59.tolerable misstatement 可容忍错报
93b5S>&r @].aFhH`) 60.the acceptable level of detection risk 可接受的检查风险
o|.me G 4[j) $!l` 查看《
注会考试《审计》中的128个英文单词(二) 》
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