i7w>Nvj] i7f/r. 1.audit
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spm<t 2.attestation 鉴证
>\ :kP>U j9YI6X" 3.credibility 可信赖程度
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3/ 4.audit of financial statements 财务报表
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L= fz:H (JHL0Z/ 6.high levels of assurance 高水平保证
w"O^CR) >c>f6 7.compilation 编制
r-+ .Ax4L" ,tZWPF- 8.reliability 可靠性
?j{LE-( &C+pen)Z 9.relevance 相关性
dw8Ce8W R*D0A@ 10.professional skepticism 职业谨慎
x-km)2x=W DKu4e 11.objectivity 客观性
jd|? aK;( < 6[XE 12. professional competence 专业胜任能力
3EN?{T<yf ?A/+DRQ( 13.Senior/CPA-in-charge 项目经理
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%ET 14.audit engagement letter 业务约定书
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pojQ/ 15.recurring audit 连续审计
w^?uBeqR cbD&tsF 16.the client 委托人
@54D<Lj `g&<7~\=A 17.change
CPA 更换
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VQO6!ToKY 18.the existing CPA 现任注册
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#`rvL6W q} '-tiH 19.the successor CPA 后任注册
会计师 /ov&h; w%&lCu@v 20.the preceding CPA前任
注册会计师 UUGwXq96i GpV"KVJJ/ 21.issue the audit report 出具审计报告
A"8`5qa A>8uLO G} 22.expert 专家
p=vu<xXtD _6v|k}tW'Y 23.the board of directors 董事会
\-Mzs 0R 8r7~ >p~ 24.knowledge of the entity‘ s business 了解被审计单位情况
x'OE},>i FOxMt;|M 25.assess material misstatement risks评估重大错报风险
L,L>cmpM M/XxiF 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
pZx'%-\-T !N- - 27.a general knowledge of —— 初步了解―――的情况
p}%T`e=Z9 8jW"8~Y#0 28.a more knowledge of—— 进一步了解的情况
sf\p>gb a%a_sR\) 29.the prior year‘s working papers 以前年度
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:!a'N3o> Sdl1k+u 30.minutes of meeting 会议纪要
:|3n`, XS5*=hv: 31.business risks 经营风险
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le|Rf ,C%fA>?UF8 32.appropriateness 适当性
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RHc63b\ u-g2*(ZT 34.management representations 管理层声明
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7)w8y ]03+8#J 35.going concern assumption 持续经营假设
L P?E Nf(Np1?;c 36.audit plan 审计计划
t{n|!T& n4Od4&r 37.significant audit areas 重点审计领域
c+:LDc3!Gb fG2hCP+ 38.error 错误
Te=[tx~x B@Acm 39.fraud舞弊
42X N*br ;fLYO6 40.modified or additional procedures 修改或追加审计程序
i`-,=RJ 41f4zisZ 41.misappropriation of assets 侵占资产
56 k89o /,v>w, 42.transactions without substance 虚假交易
l<fZt#T PMER~}^ 43.unusual pressures 异常压力
#-b0U[,. 7#K%Bo2pG 44.the suspected noncompliance 涉嫌存在违法行为
!;'#fxW[ =WFn+#&^ 45.materialiy 重要性
C{mL]ds< ]B'Ac%Rx 46.exceed the materiality level 超过重要性水平
NV 6kj=r $2u^z=`b!% 47.approach the materiality level 接近重要性水平
d~B]s T~B'- >O 48.an acceptably low level 可接受水平
[C)JI; \ )NG{iD{_] 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
(#6E{@eq jx _n$D 50.misstatements or omissions 错报或漏报
Wez"E2J` _jkH}o ' 51.aggregate 总计
.I%p0ds1r %YjZF[P 52.subsequent events 期后事项
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a%f?OsY 53.adjust the financial statements 调整财务报表
E[N5vG< r?Y+TtF\e 54.perform additional audit procedures 实施追加的审计程序
NPjh2 AJm &^WJ:BvA|^ 55.audit risk 审计风险
iwb]mJUA ZZ 1s}TG 56.detection risk 检查风险
+[l52p@a +^!;J/24 57.inappropriate audit opinion 不适当的审计意见
4Y>v+N^ WU oGIT' 58.material misstatement 重大的错报
{4u8~whLp vwZ d@%BO 59.tolerable misstatement 可容忍错报
ISo{>@a- c-S_{~~ 60.the acceptable level of detection risk 可接受的检查风险
}q0lbwYlb sD V*k4 查看《
注会考试《审计》中的128个英文单词(二) 》
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