0fw>/"v pq,8z= Uf 1.audit
审计 :W[d&e XTq+ 9 2.attestation 鉴证
fp$U%uj Oz5Ze/HBN 3.credibility 可信赖程度
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审计 :D N}\3UHtO 5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证
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zRA,Yi4;+ tf{o=X.) 8.reliability 可靠性
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03I*@jj 9.relevance 相关性
>'{'v[qR[G QqB9I-_ 10.professional skepticism 职业谨慎
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? 8^qLGUxz 11.objectivity 客观性
*qw//W B"Ttr+ 12. professional competence 专业胜任能力
4u]>$?X1_ Nk$OTDwP 13.Senior/CPA-in-charge 项目经理
9y*pn|A[F TE@bV9a 14.audit engagement letter 业务约定书
}b]z+4Ua( g:[yA{Eh 15.recurring audit 连续审计
'z x1kq1 oedLe9! 16.the client 委托人
j7=x&)qbx i/q1> 17.change
CPA 更换
注册会计师 @l&>C#K\ \`|OAC0a 18.the existing CPA 现任注册
会计师
&&|c-mD+* @<=<?T>1 19.the successor CPA 后任注册
会计师 )uH#+IU z5IdYF? 20.the preceding CPA前任
注册会计师 ),U>AiF] j<'ZO)q`Q 21.issue the audit report 出具审计报告
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??? ;H 4w(#`'I> 23.the board of directors 董事会
/\UFJ DBZ^n9 24.knowledge of the entity‘ s business 了解被审计单位情况
wT^Q O^. ~cW,B} 25.assess material misstatement risks评估重大错报风险
=LojRY 6e:#x:O 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
7\ kixfEg qBcwM=R3P 27.a general knowledge of —— 初步了解―――的情况
OVU+V 0w1a fV5MI[t 28.a more knowledge of—— 进一步了解的情况
sB%QqFRP nY 50dFA, 29.the prior year‘s working papers 以前年度
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P^& =L&U U|)CZcM 30.minutes of meeting 会议纪要
9 az{j1 i>=!6Hu2 31.business risks 经营风险
C *U,$8j|} ^mCKRWOP' 32.appropriateness 适当性
b&E9xD/;r I?Ct@yxhF' 33.accounting estimate 会计估计
}(Dt,F` ;n;bap 34.management representations 管理层声明
Kz2s{y~? )~H&YINhn 35.going concern assumption 持续经营假设
_jD\kg#LY oTLpq:9J 36.audit plan 审计计划
Xi81?F?[ ;]sbz4? 37.significant audit areas 重点审计领域
\ 3HB y#)ad\ 38.error 错误
%<[U\TL` O#B2XoZa+ 39.fraud舞弊
.GOF0puiM Mib<1ZM 40.modified or additional procedures 修改或追加审计程序
}q D0- Q,<V) 41.misappropriation of assets 侵占资产
!OL[1_-4|K \9T/%[r# 42.transactions without substance 虚假交易
GR>kxYM%q w4(g]9^Q 43.unusual pressures 异常压力
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u#~q86k O[<0\ 45.materialiy 重要性
s 8iB>-dk U)iq 46.exceed the materiality level 超过重要性水平
xfADks2w Va3/#is' 47.approach the materiality level 接近重要性水平
m9 D'yXZ o2e gNTG 48.an acceptably low level 可接受水平
p^THoF'~T r`5svY 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
$hq'9}ASOL 5VhJ*^R`y 50.misstatements or omissions 错报或漏报
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Z,}c) lmpBf{~ S 52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表
]x:>!y X&s"}Hf 54.perform additional audit procedures 实施追加的审计程序
\zx$]|AQ $s"{C"4q 55.audit risk 审计风险
cPbAR' ((cRe6 56.detection risk 检查风险
G7uYkJO ['jr+gIfQ 57.inappropriate audit opinion 不适当的审计意见
E2u9>m4_J /;clxtus 58.material misstatement 重大的错报
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z6x`O-\ t5;)<N` 60.the acceptable level of detection risk 可接受的检查风险
Td,s"p>Vq L. DD 查看《
注会考试《审计》中的128个英文单词(二) 》
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