6@]Xwq "SNsO
f 1.audit
审计 $P866F U^+9l?ol 2.attestation 鉴证
i74^J +xk P9B@2
# 3.credibility 可信赖程度
_-o*3gmbQ #E{aN?_ 4.audit of financial statements 财务报表
审计 @1*lmFq'kV h:z;b; 5.agreed-upon procedures 执行商定程序
;}A#ws_CD_ =<O{t#] 6.high levels of assurance 高水平保证
T
2x~fiM pnxjuDN7}x 7.compilation 编制
0s$g[Fw<. /I7sa*
i 8.reliability 可靠性
q[M7)- 6x]|IWvW 9.relevance 相关性
"2HRuqf 9(ZzwkD'> 10.professional skepticism 职业谨慎
Uf4QQ`c# T5 5l-.> 11.objectivity 客观性
_8 vxb UciWrwE 12. professional competence 专业胜任能力
>, 234ab=d i_`YZ7Hxp 13.Senior/CPA-in-charge 项目经理
tPO.^ ;FMK>%Zq 14.audit engagement letter 业务约定书
7/PHg)&
66p_d'U 15.recurring audit 连续审计
S/~6%uJ 'x+0
yd 16.the client 委托人
XhWMvme IH\k_Yf#u 17.change
CPA 更换
注册会计师 s.=)p"pTd tborRi) 18.the existing CPA 现任注册
会计师
M\\TQ(B
L9Fx
Lw41 19.the successor CPA 后任注册
会计师 0a8nBo7A-X kgr:
85 20.the preceding CPA前任
注册会计师 rJ\A)O+Mq( 2*K0~ b` 21.issue the audit report 出具审计报告
_\@i&3hkx hf:n!+,C 22.expert 专家
j"94hWb GVn9=[r 23.the board of directors 董事会
qgI
Jg6x/} g+ 2SB5 2D 24.knowledge of the entity‘ s business 了解被审计单位情况
B
susXW$ JO :m:
M 25.assess material misstatement risks评估重大错报风险
GdG%=+ Ic#+*W\ZW 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
"MoV*U2s, ,J}lyvkd 27.a general knowledge of —— 初步了解―――的情况
Cf`UMQ a ;lYO)Z`3\ 28.a more knowledge of—— 进一步了解的情况
m+OR W"o )z/j5tnvm 29.the prior year‘s working papers 以前年度
工作底稿
C>T6{$xkC YQQ!1hw 30.minutes of meeting 会议纪要
$ZcmE<7k wTIf#y1=9 31.business risks 经营风险
{dMa&r|lp pM(y?zGt 32.appropriateness 适当性
6b<t|zb {E 6W]Mno 33.accounting estimate 会计估计
{/QpEd>3+ ,l0s(Cg 34.management representations 管理层声明
\R79^ e% 5! 35.going concern assumption 持续经营假设
B@iIj<p~ |I OTW=> 36.audit plan 审计计划
3g-}k F6%rH$aS 37.significant audit areas 重点审计领域
@Cz1rKU^l n0vPW^EQ 38.error 错误
.-RW lUe;, B5I(ai7<M 39.fraud舞弊
_ORW'(:Z )s6tjlf8 40.modified or additional procedures 修改或追加审计程序
cst=ms c$e~O-OVD? 41.misappropriation of assets 侵占资产
lPFM
NRt~8
KpwUp5K 42.transactions without substance 虚假交易
A)`M*(~ 0
?2#SM 43.unusual pressures 异常压力
e;!<3b $mlsFBd
44.the suspected noncompliance 涉嫌存在违法行为
W]M[5p]* $7BD~U 45.materialiy 重要性
\ g0 6?,r d 46.exceed the materiality level 超过重要性水平
|#-Oz#Eg' YDmFR,047 47.approach the materiality level 接近重要性水平
pkk0?$l", 2l\Oufer" 48.an acceptably low level 可接受水平
M2oKLRt)L \{UiGC K 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
[fW:%!Y' jXW7
1$B 50.misstatements or omissions 错报或漏报
5@v!wms c69C=WQ 51.aggregate 总计
j;+nnpg *{-XN 52.subsequent events 期后事项
w\@Anwj#L #vDe/o+= 53.adjust the financial statements 调整财务报表
P,># 9]7^/g*! 54.perform additional audit procedures 实施追加的审计程序
SQz>e DAvAozM 55.audit risk 审计风险
|UlScUI, 5 TnECk 56.detection risk 检查风险
Ql\GL" ,$*IJeKx 57.inappropriate audit opinion 不适当的审计意见
-AffKo Ur@'X- 58.material misstatement 重大的错报
}2h~o~ U#Z}a
d?VX 59.tolerable misstatement 可容忍错报
Pd@?(WQ ZM)a4h,kcm 60.the acceptable level of detection risk 可接受的检查风险
sXfx[)T< M@gm.)d 查看《
注会考试《审计》中的128个英文单词(二) 》
kj-Sd^ e8gD(T