xOP\ +( =n%?oLg^ 1.audit
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T<P4+#JK 2.attestation 鉴证
HD Eq q 6VRVk7" 3.credibility 可信赖程度
]5c| vrh}X[JEw' 4.audit of financial statements 财务报表
审计 IgZX,4i=o AQ@A$ 5.agreed-upon procedures 执行商定程序
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M+WD 6.high levels of assurance 高水平保证
OpYq qBf_ dDAdZxd 7.compilation 编制
v^JyVf> 6]na#< 8.reliability 可靠性
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Lr 9.relevance 相关性
<#sB ; \U p<m>3\ 10.professional skepticism 职业谨慎
bMf+/n 4{*K%pv\ 11.objectivity 客观性
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) 12. professional competence 专业胜任能力
y%p&g =v1s@5;~ 13.Senior/CPA-in-charge 项目经理
^h=;]vxO "!r7t4 14.audit engagement letter 业务约定书
zaR~ fO QZ%_hvY[%> 15.recurring audit 连续审计
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MZ# ,NKDEcw] 16.the client 委托人
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CPA 更换
注册会计师 Fpl<2eBg4 SbrBlP:G 18.the existing CPA 现任注册
会计师
qky{]qNW 8%I4jL< 19.the successor CPA 后任注册
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注册会计师 J1&G1\G|s= B3e{'14 21.issue the audit report 出具审计报告
GXJJOy1"! %F1 Ce/ 22.expert 专家
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23.the board of directors 董事会
ad }^Dj/ kQwBrb4 24.knowledge of the entity‘ s business 了解被审计单位情况
bZ:w_z[3= DYbkw4Z, 25.assess material misstatement risks评估重大错报风险
T<?JL.8 g_ h,0mJj-ma 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
FtT+Q$q= zd"o #(sv 27.a general knowledge of —— 初步了解―――的情况
.u)Po;e` ;g7nG{ 28.a more knowledge of—— 进一步了解的情况
=)(sN"% 9kQ~)4# 29.the prior year‘s working papers 以前年度
工作底稿
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A 30.minutes of meeting 会议纪要
cPkN)+K lRX*\M\` 31.business risks 经营风险
xsV(xk4 I4gyGg$H 32.appropriateness 适当性
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'72ZLdi}- 33.accounting estimate 会计估计
)nTOIfP2 3QZw 34.management representations 管理层声明
Dm"GCV fLxFF 35.going concern assumption 持续经营假设
\HV%579 6*{N{]`WZ) 36.audit plan 审计计划
rW&8#& +^{yJp.H# 37.significant audit areas 重点审计领域
n\ZDI+X /@Y/(+DE 38.error 错误
LezM=om. l%rwJLN1 39.fraud舞弊
CXb)k.L KPs5? X 40.modified or additional procedures 修改或追加审计程序
sn]8h2z .COY%fz 41.misappropriation of assets 侵占资产
M~zdcVTbH +}J2\!Jw 42.transactions without substance 虚假交易
*R0Ae 4 GadQ \> 43.unusual pressures 异常压力
`$fwLC3j Ud\Jc:DG 44.the suspected noncompliance 涉嫌存在违法行为
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y8D'V)B Jx[IHE 46.exceed the materiality level 超过重要性水平
Sz.jv#Y .3t[M0sd 47.approach the materiality level 接近重要性水平
/ ~K-0K#w k]] (I<2 48.an acceptably low level 可接受水平
K\`L>B. 1 )R<hYd 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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l 50.misstatements or omissions 错报或漏报
F9^8/Z CZS{^6Ye 51.aggregate 总计
l+*^P'0u Z1wN+Y.CA 52.subsequent events 期后事项
>u4%s7v 3BDAvdJ4. 53.adjust the financial statements 调整财务报表
ZYos.ay ^EPM~cEY\ 54.perform additional audit procedures 实施追加的审计程序
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!7+8- [kDjht|$> 55.audit risk 审计风险
Wt"fn&R} H$9--p 56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见
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#Wey)DI loZJV M 59.tolerable misstatement 可容忍错报
jV;&*4if *Sm$FMWQ 60.the acceptable level of detection risk 可接受的检查风险
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f+ogLa= [k ZvBd 查看《
注会考试《审计》中的128个英文单词(二) 》
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