:-(U%`a[ *3!(*F@M, 1.audit
审计 vf6`s\6 KuIkul9^% 2.attestation 鉴证
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qO3 JIVo=5c} 3.credibility 可信赖程度
*U:VM'a EK^JLvyT 4.audit of financial statements 财务报表
审计 "pOqd8>] AbL5 !' 5.agreed-upon procedures 执行商定程序
@ <|6{N< /g13X,.H 6.high levels of assurance 高水平保证
*@CVYJ'< BHEs+e0 7.compilation 编制
&Q2NU$ WfRVv3Vm 8.reliability 可靠性
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luW=fE 9.relevance 相关性
NAJ '><2 )gr}<}X)B 10.professional skepticism 职业谨慎
km9Gwg/zT 2=jd;2~ 11.objectivity 客观性
X";TZk 7We?P,A\; 12. professional competence 专业胜任能力
${wU+E* 0Ulxp 13.Senior/CPA-in-charge 项目经理
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F(J\ctha 15.recurring audit 连续审计
NKRaQr z`c%?_EK 16.the client 委托人
d,zp`S mfj4`3:NV 17.change
CPA 更换
注册会计师 s.f`.o ,.~
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gmXy>{T eL<m.06cfY 19.the successor CPA 后任注册
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0K @~JB\j9 20.the preceding CPA前任
注册会计师 1,m\Q_ x*NqA(r 21.issue the audit report 出具审计报告
t8L<x ,Y`'myL8W 22.expert 专家
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2 9&sydu Gtj( 24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
l0qdk#v jjJc1 p0 27.a general knowledge of —— 初步了解―――的情况
H+S~ bzz aQz|!8Is 28.a more knowledge of—— 进一步了解的情况
szf"|k! .}IK}A/- 29.the prior year‘s working papers 以前年度
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Xg|8".B)A ZC3tbhV 30.minutes of meeting 会议纪要
5F'%i;)oq 1~["{u 31.business risks 经营风险
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N BV}4 32.appropriateness 适当性
h$E\2lsE kWzuz# 33.accounting estimate 会计估计
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@, *ge].E 34.management representations 管理层声明
Fpy6"Z?z eXj\DjttG} 35.going concern assumption 持续经营假设
u5xU)l3 <dju6k7uz 36.audit plan 审计计划
{DKXn`V i_j9/k 37.significant audit areas 重点审计领域
F Q8RK~?` Qv9*p('~A 38.error 错误
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o0,UXBx b&\3ps 40.modified or additional procedures 修改或追加审计程序
4 e=/f,o1 tIz<+T_ 41.misappropriation of assets 侵占资产
aukk|/3Ih hQgk.$g 42.transactions without substance 虚假交易
V_)5Af3wY 8m#}S\m 43.unusual pressures 异常压力
GM)\)\kNF #6Efev 44.the suspected noncompliance 涉嫌存在违法行为
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K'OIo 45.materialiy 重要性
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FkG mQwk!* U 46.exceed the materiality level 超过重要性水平
yt/20a sDLVYD 47.approach the materiality level 接近重要性水平
ua]\xBWx 4A\BGD*5 48.an acceptably low level 可接受水平
(PCimT=5 Bo\a 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
D..{|29,: AijPN 50.misstatements or omissions 错报或漏报
^4xlZouCb e3yorQ][ 51.aggregate 总计
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?D*Hl+iu SQO>}#qm 53.adjust the financial statements 调整财务报表
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4 H(5S Kv5 54.perform additional audit procedures 实施追加的审计程序
]p4`7@@)* ..P=D <'f 55.audit risk 审计风险
6=Y3(#Ddt n9<roH 56.detection risk 检查风险
TTA{#[=7 1M%{Uqsd - 57.inappropriate audit opinion 不适当的审计意见
U~u6}s]: F]K$u<U 58.material misstatement 重大的错报
htUy2v#V <;$Sa's,LE 59.tolerable misstatement 可容忍错报
v7{ P].M (uuEjM$3% 60.the acceptable level of detection risk 可接受的检查风险
#hy5c,}> )#b}qc#` 查看《
注会考试《审计》中的128个英文单词(二) 》
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