;o/>JHGj x5dWBGH 1.audit
审计 ~`>e5OgOJ ~Au,#7X) 2.attestation 鉴证
'^%~JyU G>YAJo 3.credibility 可信赖程度
o ]Jv;Iy@? Y=Z1Tdxa| 4.audit of financial statements 财务报表
审计 EA.D}X C !@u>A_ 5.agreed-upon procedures 执行商定程序
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[yE]v^ 6.high levels of assurance 高水平保证
Y\],2[liF m`4R]L] 7.compilation 编制
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c/L>>t eMOD;{Q?X 9.relevance 相关性
@4%L36k t3Z_Dp~\ 10.professional skepticism 职业谨慎
"I;C;}! FZd.L6q 11.objectivity 客观性
at!Y3VywG KPSh#x&I 12. professional competence 专业胜任能力
WqxUX H ""O" 13.Senior/CPA-in-charge 项目经理
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7+8C*J l5Y/Ok0, 14.audit engagement letter 业务约定书
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'1+ Yq 15.recurring audit 连续审计
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B N_4eM,7t 16.the client 委托人
53 QfTP @L84>3O 17.change
CPA 更换
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`qRA] 18.the existing CPA 现任注册
会计师
K\[!SXg@ 6{x,*[v 19.the successor CPA 后任注册
会计师 -B#yy]8 [LT^sb 20.the preceding CPA前任
注册会计师 nmlPX7!{$ oq-<ob 21.issue the audit report 出具审计报告
s/"&9F3 [~W`E1, 22.expert 专家
)T907I| 1ju#9i`.Wg 23.the board of directors 董事会
8T;IZ(s !.7udYmB 24.knowledge of the entity‘ s business 了解被审计单位情况
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(zTf 6nDV1O5 25.assess material misstatement risks评估重大错报风险
"`}~~.q r%wA&FQ8U 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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2h 27.a general knowledge of —— 初步了解―――的情况
M"q[ p f#%JSV"7 28.a more knowledge of—— 进一步了解的情况
j$fAq\B puSLqouTM 29.the prior year‘s working papers 以前年度
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|1Dc!V'?" M|T4~Q U& 30.minutes of meeting 会议纪要
F0~k1TDw DG(7|`(aY 31.business risks 经营风险
+ww^ev% #gQF' 32.appropriateness 适当性
LCXO>MXN MB);!qy 33.accounting estimate 会计估计
;S$Ll*f>D *, Ld/O;s 34.management representations 管理层声明
G@!z$ z;]CmR@Ki 35.going concern assumption 持续经营假设
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n9 36.audit plan 审计计划
M"=n>;*X 0X..e$ ' 37.significant audit areas 重点审计领域
u#W5`sl -9P2`XQ^ 38.error 错误
~>G]_H]? mOll5O7VW 39.fraud舞弊
W!$zXwY}( BOlAm*tFt 40.modified or additional procedures 修改或追加审计程序
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[c>W 41.misappropriation of assets 侵占资产
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0KH 42.transactions without substance 虚假交易
k>4qkigjc )G^TW'9 43.unusual pressures 异常压力
@54*.q$ ?9j{V7h 44.the suspected noncompliance 涉嫌存在违法行为
[c K^+s)N ,reJ(s 45.materialiy 重要性
WiNT;v[ !Gs} tiMH 46.exceed the materiality level 超过重要性水平
{B$2"q/~ #~:P}<h 47.approach the materiality level 接近重要性水平
wyc D>hc ]*"s\ix 48.an acceptably low level 可接受水平
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3{raKM6F wWW~_zP0 50.misstatements or omissions 错报或漏报
R5Yl 1 AWr}"r?s 51.aggregate 总计
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9pWy"h$H Zp`T 53.adjust the financial statements 调整财务报表
!jX4`/n2 _fTwmnA 54.perform additional audit procedures 实施追加的审计程序
wjU.W5IR BWPP5X9 55.audit risk 审计风险
Hy;Hs# $Ptk|qFe 56.detection risk 检查风险
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i 8Vl!|\x5 57.inappropriate audit opinion 不适当的审计意见
>}+Q:iNQ)2 ( `' 8Ww 58.material misstatement 重大的错报
O_@2;iD^^ )-P!Ae_.v 59.tolerable misstatement 可容忍错报
y+mElG$F A;K(J4y* 60.the acceptable level of detection risk 可接受的检查风险
4z4v\IpB =fLL| 查看《
注会考试《审计》中的128个英文单词(二) 》
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