o<\uHr3 R?Dc*, 1.audit
审计 G+SMH`h lL$no7HBy 2.attestation 鉴证
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Wcf;ZX 3.credibility 可信赖程度
wk@S+Q qhQeQ 4.audit of financial statements 财务报表
审计 JNx;/6'd, #Rj&PzBe 5.agreed-upon procedures 执行商定程序
zF7*T?3b" zHg1K,t: 6.high levels of assurance 高水平保证
02F\1fXS 9sId2py]W 7.compilation 编制
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1 8.reliability 可靠性
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8Wh 4~DW7( 9.relevance 相关性
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F5TP0 ?]]7PEee* 10.professional skepticism 职业谨慎
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@/nc:)H nX>HRdC 11.objectivity 客观性
7lH.>n |ZmWhkOX 12. professional competence 专业胜任能力
Yp@i{$IUW vxt<}h5J/! 13.Senior/CPA-in-charge 项目经理
+>BD^[^^ 9l&4mt;+&< 14.audit engagement letter 业务约定书
4COo ~d XPfheV G 15.recurring audit 连续审计
?]/"AWUX $%"?0S 16.the client 委托人
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CPA 更换
注册会计师 wticA#mb i9=*ls^Cx 18.the existing CPA 现任注册
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H]<@\g*l@P RK\$>KFE 19.the successor CPA 后任注册
会计师 nf,u'}psdJ ?Mj@;O9>' 20.the preceding CPA前任
注册会计师 .?NraydwV C#tY};t 21.issue the audit report 出具审计报告
7|Bg--G1 KwxO%/-}S 22.expert 专家
Gi7p`F. SLi?E 23.the board of directors 董事会
M\L^ Wf9 zv>7;En3 24.knowledge of the entity‘ s business 了解被审计单位情况
T~G~M/ ;+NU;f/WM 25.assess material misstatement risks评估重大错报风险
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C{ o"Mhwh 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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27.a general knowledge of —— 初步了解―――的情况
G5hh$Nmpi Re]7G.y 28.a more knowledge of—— 进一步了解的情况
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F\BD7W yRtxh_wr9 30.minutes of meeting 会议纪要
tO8<N'TD *L+)R*|:& 31.business risks 经营风险
n~C!PXE 12y+g5b 32.appropriateness 适当性
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0hoi=W6AQ pe@j`Sm:Ej 34.management representations 管理层声明
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2$?" 79G& 0 P\ 35.going concern assumption 持续经营假设
"inXHxqu/J "+k^8ki 36.audit plan 审计计划
m)oGeD( ! s;!Tz) 37.significant audit areas 重点审计领域
4O1[D?)`x ^R;rrn{^ 38.error 错误
]J)3y+;P ]<g`rR7} 39.fraud舞弊
Api<q2@R ZMn~QU_5 40.modified or additional procedures 修改或追加审计程序
l6z}D;4 SO8b~N 41.misappropriation of assets 侵占资产
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r?:xD(}Q 04}" n 43.unusual pressures 异常压力
-JwwD6D #}|g8gh 44.the suspected noncompliance 涉嫌存在违法行为
S*9qpes-m| S :%SarhBD 45.materialiy 重要性
A{,ZfX;SPO u~\I 46.exceed the materiality level 超过重要性水平
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9n!IdqKN 47.approach the materiality level 接近重要性水平
2oFbS%OV Qs1e0LwA9 48.an acceptably low level 可接受水平
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4}!;< ^!yJ;'H\ 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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;m? 50.misstatements or omissions 错报或漏报
SZ3UR V+- ]txu| 51.aggregate 总计
o{I]c#W FdFN4{<QZ 52.subsequent events 期后事项
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g99 Z`{ZV5 53.adjust the financial statements 调整财务报表
Kh,zp{ BMxe)izT; 54.perform additional audit procedures 实施追加的审计程序
,'c?^ $J|z ZCuLgCP?Z 55.audit risk 审计风险
>cYYr@S Ks_B%d 56.detection risk 检查风险
REc+@;B qG?svt 57.inappropriate audit opinion 不适当的审计意见
#[ZNiaWT -FrNk> 58.material misstatement 重大的错报
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tnnx]n 59.tolerable misstatement 可容忍错报
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%M0^d6M 60.the acceptable level of detection risk 可接受的检查风险
Lj#K^c Ee 71(C@/J 查看《
注会考试《审计》中的128个英文单词(二) 》
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