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(b2b m L#-U)?F 1.audit
审计 NGD?.^ (G (Yz EsY 2.attestation 鉴证
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u0GsU= j$ h.V#1z 3.credibility 可信赖程度
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h ^zv0hGk 2 4.audit of financial statements 财务报表
审计 PpPg ~ix* )GDP?Nc<Ik 5.agreed-upon procedures 执行商定程序
S3V3<4CB MS,J+'2 6.high levels of assurance 高水平保证
{{c/:FTEU 4^T@n$2N 7.compilation 编制
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"~ ;iJ*.wVq 8.reliability 可靠性
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{AbQaw 9.relevance 相关性
cXx?MF5 1$Rua 10.professional skepticism 职业谨慎
UD|Qa 6/ir("LK 11.objectivity 客观性
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[:-Ltfr 12. professional competence 专业胜任能力
UPs*{m hnM?wn 13.Senior/CPA-in-charge 项目经理
zKr\S|yE T/DKT1P- 14.audit engagement letter 业务约定书
L~_3BX 6-U+<[,x 15.recurring audit 连续审计
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0N#< 8RJXY:% 16.the client 委托人
$2Y'[Dto\ (H/JB\~r 17.change
CPA 更换
注册会计师 V!#+Ti/w4 P?GHcq$\ 18.the existing CPA 现任注册
会计师
m6J7)Wp <aJdm!6 19.the successor CPA 后任注册
会计师 >U\,(VB gUf-1#g4\` 20.the preceding CPA前任
注册会计师 .LDK+c S(kj"t*3 21.issue the audit report 出具审计报告
!Z978Aub3& _5'OQ'P2 22.expert 专家
?N2/;u> U4]>8L 23.the board of directors 董事会
8&g|iG G8%Q$ 24.knowledge of the entity‘ s business 了解被审计单位情况
h|h-< G?> &WN#HI."] 25.assess material misstatement risks评估重大错报风险
InDISl] qLkn a 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
Fm(~Vt;%u .v<c_~y 27.a general knowledge of —— 初步了解―――的情况
Kbjt CI7 &{${ Fq 28.a more knowledge of—— 进一步了解的情况
MW|Qop[ >[TB8 29.the prior year‘s working papers 以前年度
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>%jQw. AfmGA9 30.minutes of meeting 会议纪要
44T>Yp09 \ FW{&X9a 31.business risks 经营风险
"Ka2jw, E-,/@4k 32.appropriateness 适当性
@T53%v<5 fpbb <Ro 33.accounting estimate 会计估计
KLv`Xg \ |0 #J=am 34.management representations 管理层声明
!~5;Jb>s[/ `OzcL 35.going concern assumption 持续经营假设
dKyJ.p t}LV[bj1u 36.audit plan 审计计划
n(^{s5 Rr 90OSe{ 37.significant audit areas 重点审计领域
kL;sA'I:S ycAQHY~n 38.error 错误
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\~w(8g<A 39.fraud舞弊
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2: _[|~(lDJl 40.modified or additional procedures 修改或追加审计程序
h=6Zvf<x p9w<|ZQ]: 41.misappropriation of assets 侵占资产
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NoS|lT "N'tmzifh 43.unusual pressures 异常压力
S;#S3?G ER0nrTlB< 44.the suspected noncompliance 涉嫌存在违法行为
M\5aJ:cQ+ J7:VRf|,?( 45.materialiy 重要性
?f!w:zp 39| W(, 46.exceed the materiality level 超过重要性水平
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)Fy#6 47.approach the materiality level 接近重要性水平
5o;M 0M^7#), 48.an acceptably low level 可接受水平
XOsPKq r\J"|{)e 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
df_hmkyj ;=goIsk{Q 50.misstatements or omissions 错报或漏报
-*8 |J; A&%vog]O 51.aggregate 总计
J})G l B"rV-,n{ 52.subsequent events 期后事项
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;0G+>&C8 53.adjust the financial statements 调整财务报表
1}1.5[4d ?@"F\Bv<h 54.perform additional audit procedures 实施追加的审计程序
pR6mSfer !{'C.sb?~ 55.audit risk 审计风险
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Rlc$2y@pU 56.detection risk 检查风险
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VdX J^tLK T B 57.inappropriate audit opinion 不适当的审计意见
OwXw9 f9FJ:? 58.material misstatement 重大的错报
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`Or(>U C3EQzr` 60.the acceptable level of detection risk 可接受的检查风险
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注会考试《审计》中的128个英文单词(二) 》
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