XW:%YTv ie7P^:T|+ 1.audit
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D 2.attestation 鉴证
izR#XeBm 0@RVM| 3.credibility 可信赖程度
>]kZ2gVt PoD/i@ 4.audit of financial statements 财务报表
审计 oWq]\yT<` U "v=XK)! 5.agreed-upon procedures 执行商定程序
n>xuef *S'?u_Y7 6.high levels of assurance 高水平保证
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Haf}.V ON"p^o>/_? 7.compilation 编制
L$^)QxH7 =.qPjp_Qd 8.reliability 可靠性
9Dd`x7$a l=C|4@ 9.relevance 相关性
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wM =KHX_ib 10.professional skepticism 职业谨慎
cCcJOhk|d (&M,rW~Qxs 11.objectivity 客观性
8F/zrPG MHS|gR.c 12. professional competence 专业胜任能力
ps*iE=D L;fz7?_j 13.Senior/CPA-in-charge 项目经理
Z8Tb43? [d=BN ,? 14.audit engagement letter 业务约定书
czK}F/Sg ` ,nJCqX~/G 15.recurring audit 连续审计
\W|ymV_Ki JY%l1:}G3 16.the client 委托人
n!U1cB{ !8tqYY?>@\ 17.change
CPA 更换
注册会计师 3&R1C>JS ] Nx!7sE*b$1 18.the existing CPA 现任注册
会计师
Y6a9S`o k=X)axt1 19.the successor CPA 后任注册
会计师 B[5<& &UAYYH 20.the preceding CPA前任
注册会计师 zUWeOR'X ]ClqX;'weJ 21.issue the audit report 出具审计报告
>RrG&Wv59 xPJ@!ks9 22.expert 专家
uCgJF@ pv^: G; 23.the board of directors 董事会
<&HHo>rl 'tt4"z2 24.knowledge of the entity‘ s business 了解被审计单位情况
DIgur}q)@ 10tTV3`IM 25.assess material misstatement risks评估重大错报风险
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cu{ l0E]#ra" 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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hLT?aQLx JO~62='J 28.a more knowledge of—— 进一步了解的情况
~6{U^3 *P?Rucg 29.the prior year‘s working papers 以前年度
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30.minutes of meeting 会议纪要
Su<>UsdUC :W$-b 31.business risks 经营风险
(Mw+SM3< ~DS.b-E 32.appropriateness 适当性
O"wo&5b_ 5+t$4N+P 33.accounting estimate 会计估计
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'ZAIe7i& z~ua#(z1S 35.going concern assumption 持续经营假设
E0.o/3Gw6 >uFFTik 36.audit plan 审计计划
ssl.Y! aJ[|80U 37.significant audit areas 重点审计领域
z Ece>=C (4/W)L$ 38.error 错误
u[nLrEnD 7v}(R:* 39.fraud舞弊
9xeg,#1 |gU)6}V@ 40.modified or additional procedures 修改或追加审计程序
p[}~Z|( "d2JNFIHb 41.misappropriation of assets 侵占资产
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5VWF0 42.transactions without substance 虚假交易
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KFO9 43.unusual pressures 异常压力
YUTI)&y 2I7|hZ, 44.the suspected noncompliance 涉嫌存在违法行为
\5j#ad T=CJUla 45.materialiy 重要性
Hxn#vAc xl9S=^`= 46.exceed the materiality level 超过重要性水平
tRNMiU \uZ1Sl 47.approach the materiality level 接近重要性水平
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V5gr-^E x+v&3YF 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
t_+owiF)M QQD7NN> 50.misstatements or omissions 错报或漏报
7/iN`3Bz 7Dw.9EQ 51.aggregate 总计
0n\AUgVPF yE;S6 O 52.subsequent events 期后事项
`#l1 5Ha(i [d 53.adjust the financial statements 调整财务报表
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(px3o'ls h ux)Wh.5 55.audit risk 审计风险
+wZ|g6vMct L1&` 3a?pL 56.detection risk 检查风险
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.pH 4[~ yoz-BS 58.material misstatement 重大的错报
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"#DhEM 59.tolerable misstatement 可容忍错报
E:[!)UG|y /JIVp_-p 60.the acceptable level of detection risk 可接受的检查风险
%vUUx+ # wyjb:Ql 查看《
注会考试《审计》中的128个英文单词(二) 》
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