V|b?H6Q Q^0K8>G^ 1.audit
审计 j}h50*6KO ijoR(R^r 2.attestation 鉴证
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;5 IS58L 3.credibility 可信赖程度
#Oe=G:+A 6 t A?<S 4.audit of financial statements 财务报表
审计 *sL'6"#Cre -U;s,>\) 5.agreed-upon procedures 执行商定程序
BB>7%~3f %J+$p\c 6.high levels of assurance 高水平保证
kTFN.kQx@ %\5y6 7.compilation 编制
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$dwv1@M2 urtcSq&H' 9.relevance 相关性
Uhg[#TUK ?$r+#'asd( 10.professional skepticism 职业谨慎
! '2'db 7&HP2r 11.objectivity 客观性
;>Z#1~8 *23 12. professional competence 专业胜任能力
NWoZDsu ODEy2). 13.Senior/CPA-in-charge 项目经理
4&`66\p; WpmypkJA# 14.audit engagement letter 业务约定书
dB_\,%vAd 7Y#b7H 15.recurring audit 连续审计
/~AwX8X J^t=.-a| 16.the client 委托人
CTPn'P=\C UejG$JyHP 17.change
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><-h. 18.the existing CPA 现任注册
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会计师 f_z2d+ nS4~1a 20.the preceding CPA前任
注册会计师 ?V7[,I1? pw(`+x] 21.issue the audit report 出具审计报告
<@zOdW|{: '{7A1yJnY% 22.expert 专家
xRaYm YY]LK%- 23.the board of directors 董事会
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sQ5`lV? 24.knowledge of the entity‘ s business 了解被审计单位情况
,,{Uz)>'W6 "`&?<82 25.assess material misstatement risks评估重大错报风险
I7[+:?2 9_TZ;e 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
IE,g 1TbKnmTx 27.a general knowledge of —— 初步了解―――的情况
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28.a more knowledge of—— 进一步了解的情况
2b3*zB*@V wI`uAZ=" 29.the prior year‘s working papers 以前年度
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(Ojg~P4;& ^ro?.,c T 30.minutes of meeting 会议纪要
jMw;`yh `NGCUGQ_7 31.business risks 经营风险
#z5'5|3 9Y/c<gbY 32.appropriateness 适当性
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{b]6v 0~FX!1; 33.accounting estimate 会计估计
_$, .NK,6 !(o)*S 34.management representations 管理层声明
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-?)-L&g QDgOprha 36.audit plan 审计计划
8, WQ}cC IAtc^'l# 37.significant audit areas 重点审计领域
?j $z[_K @c{Z?>dUc# 38.error 错误
Ky$<WZs PHz/^p3F 39.fraud舞弊
|Yk23\! rW1>t+ 40.modified or additional procedures 修改或追加审计程序
<89js87 35c9c(A 41.misappropriation of assets 侵占资产
}7&;YAt @B1rtw6 42.transactions without substance 虚假交易
X@\! \ k:d'aP3 43.unusual pressures 异常压力
^:DlrI$ @9QHv 44.the suspected noncompliance 涉嫌存在违法行为
.j;My%)?p 3[8'pQ!& 45.materialiy 重要性
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48.an acceptably low level 可接受水平
Q<78<#I x.45!8Zb 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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50.misstatements or omissions 错报或漏报
~_h4|vG 4; j#7 51.aggregate 总计
9K)OQDv%6D wV U(Du 52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表
Mu{mj4Y{ o_={xrmIA 54.perform additional audit procedures 实施追加的审计程序
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d5bj$oH FJ#V"|} 56.detection risk 检查风险
DhB:8/J J7mT&U&Ru 57.inappropriate audit opinion 不适当的审计意见
PhW#=S I80.|KIv 58.material misstatement 重大的错报
! 4i U,g!KN3P 59.tolerable misstatement 可容忍错报
YBg\L$|n ty/jTo} 60.the acceptable level of detection risk 可接受的检查风险
x}F.<` !Ng^k>*h 查看《
注会考试《审计》中的128个英文单词(二) 》
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