XHQh4W3 `p1DaV 1.audit
审计 {82rne`[ 9GPb$gtx 2.attestation 鉴证
$',3Pv !-RwB@\ 3.credibility 可信赖程度
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t 4.audit of financial statements 财务报表
审计 Z(UD9wY5m N8 M'0i? 5.agreed-upon procedures 执行商定程序
pyF5S,c j6og3.H- 6.high levels of assurance 高水平保证
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{,Fcd(MU 7.compilation 编制
+f|6AeE %YCd%lAe, 8.reliability 可靠性
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' 9.relevance 相关性
$+TYvA'N y;:]F|%< 10.professional skepticism 职业谨慎
bP03G=`6w R'Eq:Rv~;^ 11.objectivity 客观性
?[|hGR2L iD`k"\>9 12. professional competence 专业胜任能力
B.6`cM^ 0\wi am- 13.Senior/CPA-in-charge 项目经理
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r'| 14.audit engagement letter 业务约定书
pg!`SxFD Y'JL (~| 15.recurring audit 连续审计
`*d{PJTv s ^3[W0hL 16.the client 委托人
6g|#ho1Bbs gDv$DB8- 17.change
CPA 更换
注册会计师 ^Xa*lR 3 esteFLm`6 18.the existing CPA 现任注册
会计师
| lE-&a$xd N33AcV!*8 19.the successor CPA 后任注册
会计师 V&R$8tpz ]hKgA~; 20.the preceding CPA前任
注册会计师 > [8#hSk E\iJP^n 21.issue the audit report 出具审计报告
wibwyzo ,{+6$h3 22.expert 专家
FW5}oD(H _ .!aBy%xf 23.the board of directors 董事会
=1/q)b,p) $W*|~}F/Ap 24.knowledge of the entity‘ s business 了解被审计单位情况
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p;e$kg1 25.assess material misstatement risks评估重大错报风险
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M O a1'oYIHg 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
%Gu][_.L x,f>X;04 27.a general knowledge of —— 初步了解―――的情况
on_H6Y@B52 gg(k7e 28.a more knowledge of—— 进一步了解的情况
,S0UY):( A ]<q'U> N 29.the prior year‘s working papers 以前年度
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mZE8.` !pl_Ao~( 30.minutes of meeting 会议纪要
?CFoe$M `{<JC{yc? 31.business risks 经营风险
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XTC$Oi LGfmUb-{] 32.appropriateness 适当性
fzyzuS$ @sdS0pC 33.accounting estimate 会计估计
*73AAA5LKa CdNih8uG 34.management representations 管理层声明
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d 35.going concern assumption 持续经营假设
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$IUKR 36.audit plan 审计计划
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a-:pJE.'p T(gg>_'jh 38.error 错误
$Ba`VGP>)3 @ce3%`c_ 39.fraud舞弊
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NZI#K 40.modified or additional procedures 修改或追加审计程序
HGb.656r :cb[M5c 41.misappropriation of assets 侵占资产
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<2mq\ }|,EU!nDi 42.transactions without substance 虚假交易
7g8B'ex J .c03}RTC^ 43.unusual pressures 异常压力
^7<[}u;qF Uqr{,-]5v 44.the suspected noncompliance 涉嫌存在违法行为
x.o3iN[= MorW\7-} 45.materialiy 重要性
x~nQm]@`h ,.h$&QFj; 46.exceed the materiality level 超过重要性水平
p8_2y~! v/x*]c!"` 47.approach the materiality level 接近重要性水平
l%@dE7<Z $M-NR||k 48.an acceptably low level 可接受水平
xp(mB7;: o:4CI 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
'/dTqg*W r.9 $y/5 50.misstatements or omissions 错报或漏报
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D*[QZ 51.aggregate 总计
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%/'0}F 52.subsequent events 期后事项
6z PV'~q sC9-+} 53.adjust the financial statements 调整财务报表
ti+pUlVrM FGDw;lEa9[ 54.perform additional audit procedures 实施追加的审计程序
b~F!.^7Q b6]e4DL:R 55.audit risk 审计风险
@|Z*f\ tG_-;03<`4 56.detection risk 检查风险
?$2q P`- u^!&{ q 57.inappropriate audit opinion 不适当的审计意见
6OMb`A@/2 "\}21B~{7' 58.material misstatement 重大的错报
0:s8o@} O-?z' @5cI 59.tolerable misstatement 可容忍错报
juR 1O|RIv7F[/ 60.the acceptable level of detection risk 可接受的检查风险
+A&EKk%$ | )\(lg*?: 查看《
注会考试《审计》中的128个英文单词(二) 》
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