_dr*`yXi 0R|K0XH#$ 1.audit
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#EG?9T 4[1k\ 3.credibility 可信赖程度
gLD{1-v "U{,U`@? 4.audit of financial statements 财务报表
审计 &dRjqn^&X 9 #Y2`pT 5.agreed-upon procedures 执行商定程序
I8k &DLhb90 6.high levels of assurance 高水平保证
nhewDDu Hd0Xx}3& 7.compilation 编制
hM>*a!)U O:JPJ"! 8.reliability 可靠性
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e4K" o8{<qn| 9.relevance 相关性
BC({ EE~R) C_G1P)k 10.professional skepticism 职业谨慎
PBrnzkoY OR;&TbWF(R 11.objectivity 客观性
q5p e~ s@~/x5jwCs 12. professional competence 专业胜任能力
!BUi)mo Nd!c2` 13.Senior/CPA-in-charge 项目经理
cy3M^_5B< \XS]N_}8> 14.audit engagement letter 业务约定书
?E7=:h(@t 6V2j*J 15.recurring audit 连续审计
lR@& Z6lw %ek"!A 16.the client 委托人
.&iN(Bd =/9<(Tt%m 17.change
CPA 更换
注册会计师 o1k#."wHr p=B?/Sqa 18.the existing CPA 现任注册
会计师
-~O/NX W-XpJ\_ 19.the successor CPA 后任注册
会计师 X*O9JGh Pm^lr! 3p 20.the preceding CPA前任
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5x0R X NE+(Bt 21.issue the audit report 出具审计报告
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&|8_ 2ykCtRe 22.expert 专家
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lFfXWNb j Nc<~{/ 24.knowledge of the entity‘ s business 了解被审计单位情况
Qh-4vy=r 5UOk)rOf 25.assess material misstatement risks评估重大错报风险
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S} 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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h=G jczq`yW 27.a general knowledge of —— 初步了解―――的情况
^ ulps**e %v4ZGtKC@ 28.a more knowledge of—— 进一步了解的情况
zvr\36 3cC }'j 29.the prior year‘s working papers 以前年度
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N9]xJgTze A[H;WKn0 30.minutes of meeting 会议纪要
rk,p!}FqL >a=d; 31.business risks 经营风险
+< KNY }V]eg,.BJ 32.appropriateness 适当性
J]fS({(\I Df@/cT 33.accounting estimate 会计估计
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:woa&(wN;1 Dp^/gL= 35.going concern assumption 持续经营假设
!8$RBD % ^~l $&~ 36.audit plan 审计计划
}-p,iTm Km*<Kfcz 37.significant audit areas 重点审计领域
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0=;YnsY QlD6i-a 39.fraud舞弊
l~1AT% lLCdmxbT 40.modified or additional procedures 修改或追加审计程序
Jqru AW< GBbh ar},g 41.misappropriation of assets 侵占资产
g$3>~D 3hS6jS 42.transactions without substance 虚假交易
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'm O2t~n c_1/W{ 44.the suspected noncompliance 涉嫌存在违法行为
~>%DKJe U:|H9+5 45.materialiy 重要性
FT/amCRyT bGv4.:) 46.exceed the materiality level 超过重要性水平
.7Kk2Y <LA^%2jT 47.approach the materiality level 接近重要性水平
\+Y!ILOI (~()RkT 48.an acceptably low level 可接受水平
rkYjq4Z@ &qRJceT( 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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wY$K\X 50.misstatements or omissions 错报或漏报
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51.aggregate 总计
%^.P~s6 f=I:DkR 52.subsequent events 期后事项
Pp_V5,i\ j>'B[ 53.adjust the financial statements 调整财务报表
xjq0D[ 0ar=cuDm 54.perform additional audit procedures 实施追加的审计程序
hz)9"B\S nb+m.X 55.audit risk 审计风险
o4)hxs gb 4pN 56.detection risk 检查风险
_!AJiP3!)4 /#t&~E_| 57.inappropriate audit opinion 不适当的审计意见
6^YJ] w 509Q0 [k 58.material misstatement 重大的错报
.nZ3kT` !R:y'Y%j 59.tolerable misstatement 可容忍错报
z $6JpG }<[Db}?9 60.the acceptable level of detection risk 可接受的检查风险
+Me2U9 i'tp1CI 查看《
注会考试《审计》中的128个英文单词(二) 》
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