#* 8^ar< WaiM\h?=# 1.audit
审计
(cp$poo .]; ` 2.attestation 鉴证
cdg&) G.^^zmsM` 3.credibility 可信赖程度
NH,4>mV$! C-(O*hK 4.audit of financial statements 财务报表
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XUJ29. F[X;A\ 5.agreed-upon procedures 执行商定程序
8>:u%+C1c nd h\+7 6.high levels of assurance 高水平保证
O5JG!bGE_F 4@@gC&:Y 7.compilation 编制
ZRUI';5x -)e(Qt#ewl 8.reliability 可靠性
1+ V<-I@{ ?!bA#aSbl5 9.relevance 相关性
` yM9XjEl> = Fwzm^}6 10.professional skepticism 职业谨慎
[t]q#+Zs J^mm"2 11.objectivity 客观性
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CAx W KwxJ{$|xH 12. professional competence 专业胜任能力
jG,^~5x _9z+xl 13.Senior/CPA-in-charge 项目经理
_2xYDi {InW%qSn_ 14.audit engagement letter 业务约定书
}vW3<|z c`#4}$ 15.recurring audit 连续审计
(U*Zz+ R -M-y*P) 16.the client 委托人
9YwS"~Q =w JL?|NV- 17.change
CPA 更换
注册会计师 p49T3V U> {CG+X 18.the existing CPA 现任注册
会计师
LhKUZX,P8 v3]~*\!5 19.the successor CPA 后任注册
会计师
'>% c@C[ inyS 4tb 20.the preceding CPA前任
注册会计师 z_:r&UP`" 5:l"* 21.issue the audit report 出具审计报告
zi,":KDz# liTAV9< 22.expert 专家
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pGo5 s 23.the board of directors 董事会
'7'cKp Ze Shn 24.knowledge of the entity‘ s business 了解被审计单位情况
qg6Hk:^r XW]|Mv[M 25.assess material misstatement risks评估重大错报风险
uD:O[H-x 3g2t{% 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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+Q1 27.a general knowledge of —— 初步了解―――的情况
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6o A0a\G' 9f l !CG 29.the prior year‘s working papers 以前年度
工作底稿
~T4=Id !8=uBS% 30.minutes of meeting 会议纪要
Bdbw!zRR$ F/EHU?_EI 31.business risks 经营风险
"l +Jx|h\ !>S'eXt 32.appropriateness 适当性
*%)L?* R#\8jv v 33.accounting estimate 会计估计
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9 34.management representations 管理层声明
,CM$A}7[ 5K6_#g4" 35.going concern assumption 持续经营假设
U-n33ty`H R?&S]?H 36.audit plan 审计计划
cF vGpZ Vj?.' ( 37.significant audit areas 重点审计领域
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~KxOE( 38.error 错误
3UN Jj&-` acGmRP9g 39.fraud舞弊
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V{w< M;43F* 40.modified or additional procedures 修改或追加审计程序
swLgdk{8n vCpi|a_eCu 41.misappropriation of assets 侵占资产
h0^V!.-5 x6) 42.transactions without substance 虚假交易
hU=J^Gi0 s9 E:6 43.unusual pressures 异常压力
z~VA#8> U.^)|IHW 44.the suspected noncompliance 涉嫌存在违法行为
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HK[sHB& 45.materialiy 重要性
9C4l@jrF l5h9Eq 46.exceed the materiality level 超过重要性水平
'g=yJ nO|S+S_9 47.approach the materiality level 接近重要性水平
g3Xz- wyc,Ir 48.an acceptably low level 可接受水平
G8;S`-D1a, TM^1{0;r5 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
.i=%gg \W(p )M 50.misstatements or omissions 错报或漏报
} 1XLe %cm5Z^B1" 51.aggregate 总计
Y?5yzD: Uv+pdRXn 52.subsequent events 期后事项
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z2JIb YwF6/JA0^ 53.adjust the financial statements 调整财务报表
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o\ 54.perform additional audit procedures 实施追加的审计程序
{!/y@/NK2 5AjK7[<L 55.audit risk 审计风险
[y{ag{ G1nW{vce 56.detection risk 检查风险
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_L=vK=, cUm9s>^)/ 58.material misstatement 重大的错报
.gPsJ?b @B'Mu:|f 59.tolerable misstatement 可容忍错报
6Ss{+MF|v eN-{ 60.the acceptable level of detection risk 可接受的检查风险
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h :O!G{./(_ 查看《
注会考试《审计》中的128个英文单词(二) 》
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