Tj~#Xc U6 R4UK 1.audit
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$# 2.attestation 鉴证
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sM_e_e 3.credibility 可信赖程度
vG} oo CplRnKra 4.audit of financial statements 财务报表
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VMFjkW 5.agreed-upon procedures 执行商定程序
@=1``z# HK.J/Zr 6.high levels of assurance 高水平保证
IH}L1i A) (`*wiu+i 7.compilation 编制
N#ObxOE6T" !d)i6W? 8.reliability 可靠性
{bEEQCweNJ Hvk?(\x 9.relevance 相关性
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<$ 10.professional skepticism 职业谨慎
' 1nU[,Wj % j; cXN 11.objectivity 客观性
pP&M]' a^,RbV/ 12. professional competence 专业胜任能力
u'."E7o# U0T N8O}Z 13.Senior/CPA-in-charge 项目经理
u{z{3fW_ b>EUa> h 14.audit engagement letter 业务约定书
x=)$sD-3 %W+Fe,] 15.recurring audit 连续审计
';F][x 5j v,B\+q/ 16.the client 委托人
:Aw VeX@ zBfBYhS- 17.change
CPA 更换
注册会计师 b<7f:drVC tT:yvU@a 18.the existing CPA 现任注册
会计师
Mr(3]EfgO g7-K62bb 19.the successor CPA 后任注册
会计师 J>35q'nN]F hrF4 a$ 20.the preceding CPA前任
注册会计师 2D"/k'iA }XU- JAn 21.issue the audit report 出具审计报告
AJu. P $S P4F 22.expert 专家
N5DS-gv N%+M+zEJ 23.the board of directors 董事会
^Du_e(TiyK 2hP8ZfvIR 24.knowledge of the entity‘ s business 了解被审计单位情况
5$X{{j2 @dNbL}qQ 25.assess material misstatement risks评估重大错报风险
r.5F^ {{\HU0g>& 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
9m{rQ P/ P9vROzXK 27.a general knowledge of —— 初步了解―――的情况
}p~%GA.=98 mr? ii 28.a more knowledge of—— 进一步了解的情况
%+~0+ev7r u.6%n.g 29.the prior year‘s working papers 以前年度
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lNP9{ 30.minutes of meeting 会议纪要
?|\Lm3%J |Oe6OCPf 31.business risks 经营风险
6s;x@g] }{J8U2])k 32.appropriateness 适当性
^Tx1y[hw$ &PX'=UT 33.accounting estimate 会计估计
XJ9>a-{ c/RG1w 34.management representations 管理层声明
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2 6A#X 35.going concern assumption 持续经营假设
wlJ1,)n^2 OgX."pK 36.audit plan 审计计划
1Jt%I'C? c@`P{6 37.significant audit areas 重点审计领域
O9Aooe4W= UuGv= yC^6 38.error 错误
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P;34Rd ~gN'";1i 40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产
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Dts:$PlCk 42.transactions without substance 虚假交易
ZfU_4Pl-> kVY@q&p 43.unusual pressures 异常压力
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'[ M%/D:0 44.the suspected noncompliance 涉嫌存在违法行为
^^m%[$nw&r W3b\LnUa 45.materialiy 重要性
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h4teE B}W^s;h 46.exceed the materiality level 超过重要性水平
l-&f81W F3q5!1 47.approach the materiality level 接近重要性水平
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I!\lK 4J s>yP 48.an acceptably low level 可接受水平
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6 [LCi, 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
vzL>ZBeZ x{m)I<.: 50.misstatements or omissions 错报或漏报
(<12&=WxE -?uwlpm# 51.aggregate 总计
rTH@PDk>) ;$Y?j8g 52.subsequent events 期后事项
xK/`XY &>-Cz%IV 53.adjust the financial statements 调整财务报表
gI]Vyg<{d B~^\jRd" 54.perform additional audit procedures 实施追加的审计程序
A)xI.Q6 =xgW$c/yB 55.audit risk 审计风险
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;BqX=X+# Th8xh=F[ 57.inappropriate audit opinion 不适当的审计意见
.}tL:^'~o Z"n]y4h 58.material misstatement 重大的错报
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7#;tCf yHCc@`1. 59.tolerable misstatement 可容忍错报
:!%oQQO A#T;Gi 60.the acceptable level of detection risk 可接受的检查风险
H Q2-20 kz#DBh!& 查看《
注会考试《审计》中的128个英文单词(二) 》
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