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64xn'h 2.attestation 鉴证
[N$#&4{Je /wF*@ /PTH 3.credibility 可信赖程度
>P@JiR<@\n hj~nLgpN 4.audit of financial statements 财务报表
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EqZ1 "YUh4uZ~P 5.agreed-upon procedures 执行商定程序
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%7 6.high levels of assurance 高水平保证
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VeLuL:4I &W'X3!Te 8.reliability 可靠性
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@vy{Q7aM $-tgd<2h 10.professional skepticism 职业谨慎
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G-vBJlt=t Klw\ 12. professional competence 专业胜任能力
v6Vd V.BI 4 w$f- 13.Senior/CPA-in-charge 项目经理
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4QR . 14.audit engagement letter 业务约定书
n"p|tEK W7k0!Grrl 15.recurring audit 连续审计
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`> 16.the client 委托人
Pz=x$aY >= G{.H 17.change
CPA 更换
注册会计师 ( !K?^si Xm#E9 9 18.the existing CPA 现任注册
会计师
1WArgR YPq4VX, 19.the successor CPA 后任注册
会计师 \(S69@f =vqy5y 20.the preceding CPA前任
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2s+ITPr 21.issue the audit report 出具审计报告
=th(Hdk17 'G6M:IXno 22.expert 专家
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M/O4JZEqh jbDap i< 24.knowledge of the entity‘ s business 了解被审计单位情况
X =sC8E dx s>pOfXIx 25.assess material misstatement risks评估重大错报风险
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@xO?SjH 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
1$Jria5n W.B>"u 27.a general knowledge of —— 初步了解―――的情况
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fmDn1N-bG [<2#C#P:6 29.the prior year‘s working papers 以前年度
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Awip qDAu ] bPj%sb*@ 30.minutes of meeting 会议纪要
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0n'~wz"wB ?iX1;c9 32.appropriateness 适当性
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lQ^ G>3]A5 33.accounting estimate 会计估计
\`nRgYSE 5WT^;J9V 34.management representations 管理层声明
V_>)m3zsL cz2guUu 35.going concern assumption 持续经营假设
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-Je+ 36.audit plan 审计计划
=LFrV9 +c8cyx:^f 37.significant audit areas 重点审计领域
=nq9)4o lbRm(W( 38.error 错误
Hy?+p{{G B@:11,.7 39.fraud舞弊
gwf*M3( &8l4A=l$ 40.modified or additional procedures 修改或追加审计程序
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8Wa&&YTB qrWeV8ur+ 42.transactions without substance 虚假交易
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43.unusual pressures 异常压力
oAMB}a; l$i^e|* 44.the suspected noncompliance 涉嫌存在违法行为
isdEs k#A. =:|fN3nJ2 45.materialiy 重要性
ylV.ZoY6 EB/.M+~a 46.exceed the materiality level 超过重要性水平
!Q`vOVSUD af:wg]g 47.approach the materiality level 接近重要性水平
LC!ZeW35 H-*"%SJ 48.an acceptably low level 可接受水平
_$W</8< 5i 6*$#OM_ 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
c]pO'6] AADvk_R 50.misstatements or omissions 错报或漏报
C:]&V*d.v4 EmaVd+Sw 51.aggregate 总计
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-:5]*zVp+- Ww{|:>j 53.adjust the financial statements 调整财务报表
nvJ2V$ D^E+#a 1 54.perform additional audit procedures 实施追加的审计程序
L4)@lmd3 AYC22( 55.audit risk 审计风险
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5 xk1pZQ8c 56.detection risk 检查风险
n*4N%yI^m5 ~)RKpRga\p 57.inappropriate audit opinion 不适当的审计意见
K?y!zy .] S{T 58.material misstatement 重大的错报
rC(-dJkV aYjFRH` 59.tolerable misstatement 可容忍错报
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WHV]H dMA"% R 查看《
注会考试《审计》中的128个英文单词(二) 》
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