xayo{l=uGv |?{3&'`J8w 1.audit
审计 <6g{vNA ,> lOmyh 2.attestation 鉴证
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V(Ll]g/T_; 4.audit of financial statements 财务报表
审计 rC.z772y% zu}oeAQc$ 5.agreed-upon procedures 执行商定程序
/NfuR$oMd GJN"43 6.high levels of assurance 高水平保证
>+y[HTf- p>Dv&fX 7.compilation 编制
_$%.F|: N>##}i 8.reliability 可靠性
0o~? ]C qYFOHu 9.relevance 相关性
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R8P!' @\0U`*]^) 10.professional skepticism 职业谨慎
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"' 11.objectivity 客观性
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N( vAWJP_ ;J 12. professional competence 专业胜任能力
/f_w@TR\{ i]&C=X 13.Senior/CPA-in-charge 项目经理
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KL^ As0E'n85 14.audit engagement letter 业务约定书
$SAq/VHI1] 9IJBK 15.recurring audit 连续审计
o1C1F}gxU u6^cLQO+ 16.the client 委托人
.l?sYe64S ~+w'b7T,= 17.change
CPA 更换
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Vb^P{F }jHS 19.the successor CPA 后任注册
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注册会计师 B].V|8h iAD'MB 21.issue the audit report 出具审计报告
D2N| A Xc"l')1H 22.expert 专家
lId}sf iUDN m|e 23.the board of directors 董事会
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v?Dc3 24.knowledge of the entity‘ s business 了解被审计单位情况
O@.C.5Ep n;&08M5an} 25.assess material misstatement risks评估重大错报风险
>np!f8+d"q :[![9JS/ 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
P^9y0Q |@'/F #T 27.a general knowledge of —— 初步了解―――的情况
J>_|hg= %N5gQXg 28.a more knowledge of—— 进一步了解的情况
b(^/WCykH Y%<y`]I 29.the prior year‘s working papers 以前年度
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)F_vWbg We%HdTKT 30.minutes of meeting 会议纪要
KnL-qc 4lrF{S8 31.business risks 经营风险
@yc/1u$r ,U`:IP/L 32.appropriateness 适当性
Jr|"QRC "^M/iv( 33.accounting estimate 会计估计
-Q3jK)1 9*s''= 34.management representations 管理层声明
a)L\+$@* wf*G+&b d2 35.going concern assumption 持续经营假设
z[Sq7bbYO h8Wv t's 36.audit plan 审计计划
p;8I@~dh gbvM2 37.significant audit areas 重点审计领域
_:dt8+T# FPAy.cljJ 38.error 错误
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b : jgvg$fd 39.fraud舞弊
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a}6NIo 40.modified or additional procedures 修改或追加审计程序
_(A9k{ 4pU|BL\j 41.misappropriation of assets 侵占资产
'7BJ. (]cM; 42.transactions without substance 虚假交易
\iN3/J4 [[vu#' bc 43.unusual pressures 异常压力
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0JH*I _6U=7<f 44.the suspected noncompliance 涉嫌存在违法行为
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/jfpV 45.materialiy 重要性
D,$!.5OA op!ft/Yyb 46.exceed the materiality level 超过重要性水平
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5a8[0&hA 2 47.approach the materiality level 接近重要性水平
%IAZU c }G{ 'Rb 48.an acceptably low level 可接受水平
W^(:\IvV K!AW8FnHkZ 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
%P3|#0yg0 ;i;2cq 50.misstatements or omissions 错报或漏报
*yx5G-#? cx+w_D9b! 51.aggregate 总计
m!'moumL; <[*%d~92z 52.subsequent events 期后事项
LgG7|\(- .$ o0$`} 53.adjust the financial statements 调整财务报表
NY(z3G `Zdeq.R] 54.perform additional audit procedures 实施追加的审计程序
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51l_ GbFtX\s+5j 55.audit risk 审计风险
OEZ`5"j d17RJW%A 56.detection risk 检查风险
a9f!f %9 !sTOo 57.inappropriate audit opinion 不适当的审计意见
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jH5VrN*Q 58.material misstatement 重大的错报
wSV}{9}wr% r%:Q(|v? 59.tolerable misstatement 可容忍错报
A'zXbp:% ~]w|ULNa3| 60.the acceptable level of detection risk 可接受的检查风险
H$@5\pP> 6np 查看《
注会考试《审计》中的128个英文单词(二) 》
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