wApMzZ(X2y -n'F v@U 1.audit
审计 aM7uBx\8 5 sAg Kg=) 2.attestation 鉴证
PrudhUI^ ?<G]&EK~~] 3.credibility 可信赖程度
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审计 aR\\<due odg<q$34 5.agreed-upon procedures 执行商定程序
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8k(P,o `/HUV&i"S 7.compilation 编制
DJP2IP wvrrMGU)a 8.reliability 可靠性
#2`D`>7456 W>q HFoKa 9.relevance 相关性
]v#r4Ert Z}|(FRVk 10.professional skepticism 职业谨慎
0flg=U9 0%)i<a!_Z 11.objectivity 客观性
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12. professional competence 专业胜任能力
V7TVt,-3 zni)<fmju 13.Senior/CPA-in-charge 项目经理
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d gocrjjAHk 14.audit engagement letter 业务约定书
kNqH zo v\`9;QV5 15.recurring audit 连续审计
J[^}u_z I|# 5NE6 16.the client 委托人
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pKEaY o[E_Ge}g8 17.change
CPA 更换
注册会计师 #z1H8CFL" sBV4)xM 18.the existing CPA 现任注册
会计师
kh%{C]".1 !~Q2|r 19.the successor CPA 后任注册
会计师 H5D*|42 N41 R 20.the preceding CPA前任
注册会计师 pIbdN/z rpw.]vnn 21.issue the audit report 出具审计报告
Tr^nkD{ erO>1 ,4S 22.expert 专家
(|wz7AY2 8( btZt 23.the board of directors 董事会
!45.puL0 G<M:Ak+~ 24.knowledge of the entity‘ s business 了解被审计单位情况
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a,OFd\8 \P1=5rP 25.assess material misstatement risks评估重大错报风险
*!^<m0 *'"^NSJ 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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wp7!>%s{ .k[o$z\EkF 29.the prior year‘s working papers 以前年度
工作底稿
4Z|vnj)Z <w\:<5e ' 30.minutes of meeting 会议纪要
fu$R7 ^fz+41lE\ 31.business risks 经营风险
vf4{$Oag @]bPVG?d 32.appropriateness 适当性
67y Tvr@a ZIdA\_c 33.accounting estimate 会计估计
KR"M/# ,.gQ^^+= 34.management representations 管理层声明
5[n(7;+gw ?JxbSK# 35.going concern assumption 持续经营假设
5{$LsL Y?534l)j 36.audit plan 审计计划
e*j. ly WwGR 37.significant audit areas 重点审计领域
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38.error 错误
HHjt/gc}` (RtueEb.~E 39.fraud舞弊
P=1I<Pew Cye$H9 2 40.modified or additional procedures 修改或追加审计程序
L,;D@Xi KsrjdJx, ' 41.misappropriation of assets 侵占资产
jgS%1/& Ej7 /X ~ 42.transactions without substance 虚假交易
wM_c48|d ,7XtH>2s 43.unusual pressures 异常压力
2DD:~Tbi kM`l 44.the suspected noncompliance 涉嫌存在违法行为
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y}2+Kk 45.materialiy 重要性
SE7W F18A s( <uo{ 46.exceed the materiality level 超过重要性水平
5PcJZi^.l q.2(OP>( 47.approach the materiality level 接近重要性水平
dz>;<&2Z }3R13 48.an acceptably low level 可接受水平
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wW?,;B'74 5X.e*; 50.misstatements or omissions 错报或漏报
{G*A.$-d 09o~9z0 51.aggregate 总计
VOsqJJ3 fFjH "2WD 52.subsequent events 期后事项
d3^OEwe ;V<iL? 53.adjust the financial statements 调整财务报表
:R):b [Pe#kzLX 54.perform additional audit procedures 实施追加的审计程序
`MP|Ovns:H *Ywpz^2?: 55.audit risk 审计风险
^[Cv26 |+ge8uu?C 56.detection risk 检查风险
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x{}z ;yG 57.inappropriate audit opinion 不适当的审计意见
k#bu#YZk 1xf=_F0`& 58.material misstatement 重大的错报
)Z+{|^`kJ clI*7j.4E# 59.tolerable misstatement 可容忍错报
]aCk_*U \RQ='/H* 60.the acceptable level of detection risk 可接受的检查风险
dMx4ykrR 1p`+ 查看《
注会考试《审计》中的128个英文单词(二) 》
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