+%%Ef] ~5Cid)Q}@o 1.audit
审计 4|#@41\ B sG6ts,={ 2.attestation 鉴证
OrJuE[R. T|o ]8z 3.credibility 可信赖程度
v,VCbmc \[57Dmo 4.audit of financial statements 财务报表
审计 'Cv>V"X: ` KT>eE 5.agreed-upon procedures 执行商定程序
%]m/fo4b ~.*G%TW &V 6.high levels of assurance 高水平保证
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Y*BP+~i 7.compilation 编制
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; >$RQ 8.reliability 可靠性
0S%xm'|N 7%Q?BH7{ 9.relevance 相关性
R|&Rq(ow" ~mR@L `"l 10.professional skepticism 职业谨慎
a^ __Z3g, ;tZ;C(;< 11.objectivity 客观性
|K(2_Wp fK %${ 12. professional competence 专业胜任能力
ZgzjRa++ fVXZfq6 13.Senior/CPA-in-charge 项目经理
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V8Fp1?E9S YcaomPo 15.recurring audit 连续审计
(T9Q6\sa s.#%hPX{ 16.the client 委托人
=1vl-*uYh $\w<.)"# 17.change
CPA 更换
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18.the existing CPA 现任注册
会计师
Y_gMoo )9]DJ!]&Q" 19.the successor CPA 后任注册
会计师 s<XAH7?0 jGSY$nt9 20.the preceding CPA前任
注册会计师 Tx19\\r 2&,jO+BqE@ 21.issue the audit report 出具审计报告
D"z3SLFW{ R[#vFQ 22.expert 专家
4!</JZX~$ x* 9 Xu"? 23.the board of directors 董事会
xk:=.Qqh 4m:D8&D_M 24.knowledge of the entity‘ s business 了解被审计单位情况
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"k:+ 3OlXi9>3 25.assess material misstatement risks评估重大错报风险
wwuM!Z+ @,:6wKMc 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
%A$5mi^ =.48^$LWx 27.a general knowledge of —— 初步了解―――的情况
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zL(PkC%\ P2!+ZJ& 28.a more knowledge of—— 进一步了解的情况
Hh1]\4D,4 x<'<E@jpU; 29.the prior year‘s working papers 以前年度
工作底稿
z8@[]6cW E^`-:L(_ 30.minutes of meeting 会议纪要
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gJZH??b =`KA@~XH4 33.accounting estimate 会计估计
GiK4LJ~cH) N*`qsv0 34.management representations 管理层声明
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)4e8LO 35.going concern assumption 持续经营假设
qN"Q3mU^h* F+SqJSa 36.audit plan 审计计划
T!ww3d U!\~LKfA 37.significant audit areas 重点审计领域
jf^BEz5 fpa~~E- 38.error 错误
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39.fraud舞弊
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t @Cml^v@`L 40.modified or additional procedures 修改或追加审计程序
|kGQ~:k+P /& W& 41.misappropriation of assets 侵占资产
%xv*#.<Vj 2oo/KndU 42.transactions without substance 虚假交易
o* ~aB_ H:F'5Zt 43.unusual pressures 异常压力
&\y`9QpVF lv>^P>S(O 44.the suspected noncompliance 涉嫌存在违法行为
gkmV;0 d.0K~M 45.materialiy 重要性
RG.wu6Av T jE'X2/ 46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平
!<3!ORFO Y:R*AOx 48.an acceptably low level 可接受水平
#,9s\T :Y Ki 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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ph$vP;} Yi j^hs@eV 51.aggregate 总计
KL yI*` zP&D 52.subsequent events 期后事项
aka)#0l . }P'c8$ 53.adjust the financial statements 调整财务报表
b_X&>^4Dkl K3iQ/j~a q 54.perform additional audit procedures 实施追加的审计程序
63i&< Q2!5 55.audit risk 审计风险
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<aLS4 "AP$)xM-: 57.inappropriate audit opinion 不适当的审计意见
jU-aa+ ?t5<S]'r$ 58.material misstatement 重大的错报
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v J&iSS9c 查看《
注会考试《审计》中的128个英文单词(二) 》
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