<T[%03 yb1A(~ 1.audit
审计 BA' ($D> b#FN3AsR 2.attestation 鉴证
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l)^D F=kD/GCB 3.credibility 可信赖程度
!!E_WDZ#9 +V4BJ/H 4.audit of financial statements 财务报表
审计 41>Bm*if X&0m$x 5.agreed-upon procedures 执行商定程序
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Ke <1.].A@b* 6.high levels of assurance 高水平保证
|tP1,[w"> Zk$AAjC& 7.compilation 编制
d~tG#<^` lb2mWsg" 8.reliability 可靠性
?d%+85 cpz}!D 9.relevance 相关性
RX4O1Z0 Hq8<g$ 10.professional skepticism 职业谨慎
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[Maon.t!l &NZN_% 12. professional competence 专业胜任能力
s$YKdtR (P~Jzp9u 13.Senior/CPA-in-charge 项目经理
2x{@19w)C [4]lAxrRF 14.audit engagement letter 业务约定书
38b%km# V:9| 9$G 15.recurring audit 连续审计
,WR$xi.j ~;_]U[eOL 16.the client 委托人
^*"&e\+p L^yQb4$&M 17.change
CPA 更换
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*X +2O('}t 18.the existing CPA 现任注册
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ZZA!Y9ia2 \v44 Vmfz 19.the successor CPA 后任注册
会计师 d*,% -Io kV!0cLH!hH 20.the preceding CPA前任
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B]ul~FX TDBWYppM 21.issue the audit report 出具审计报告
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R*ZB1 22.expert 专家
~mOGNf?f A9qCaq{ 23.the board of directors 董事会
91r9RG> iN8?~T}w 24.knowledge of the entity‘ s business 了解被审计单位情况
Q2cF++Q1 ?{?mAbc 25.assess material misstatement risks评估重大错报风险
{/uBZ( #B8`qFpQC 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
0{F"b'h q@F"fjWBr 27.a general knowledge of —— 初步了解―――的情况
>&TSz5Q *_`T*$ 28.a more knowledge of—— 进一步了解的情况
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Bwjd/id q v]F q}I" 30.minutes of meeting 会议纪要
.3?'+KZ, 0aQtJ0e16 31.business risks 经营风险
`!S5FE"- '!Ps4ZTn_ 32.appropriateness 适当性
`)\_ $_k'!/5 33.accounting estimate 会计估计
D;Fvd: ;_amgRP7$ 34.management representations 管理层声明
UBOCd[ \ 3n{%\_ 35.going concern assumption 持续经营假设
leiED' </t_<I0{ 36.audit plan 审计计划
/O|!Sg{ 9-o{[ 37.significant audit areas 重点审计领域
|w- tkkS 7loCb4Hv 38.error 错误
WGN[`D" E}lU?U5i 39.fraud舞弊
+cvz {k1s@KXtd 40.modified or additional procedures 修改或追加审计程序
jz't!wj W=5+k0Q 41.misappropriation of assets 侵占资产
&FHE(7}/# k^Tu9}[W1 42.transactions without substance 虚假交易
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h@R9O< 43.unusual pressures 异常压力
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g,Kb9[' |.=Ee+HZ 45.materialiy 重要性
j$T2ff6 "sz LTC]*6 46.exceed the materiality level 超过重要性水平
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q\O'r[&V f<xF+wE 51.aggregate 总计
bVtboHlY 6Kh:m-E9 52.subsequent events 期后事项
.Y_RI&B!L VPys 53.adjust the financial statements 调整财务报表
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\4K8*`$ 54.perform additional audit procedures 实施追加的审计程序
lcJ`OLG 'gUHy1p 55.audit risk 审计风险
3Aaj+=]W $MKx\qx} 56.detection risk 检查风险
s.1(- "DU 6TfL|W< 57.inappropriate audit opinion 不适当的审计意见
[H0jDbN g0rdF 58.material misstatement 重大的错报
rNU,(htS @MtF^y 59.tolerable misstatement 可容忍错报
L]9!-E 1kio.9NIp 60.the acceptable level of detection risk 可接受的检查风险
lADi PfnhE>[>cf 查看《
注会考试《审计》中的128个英文单词(二) 》
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