:#Ty^-"]1 D^nxtuT* 1.audit
审计 ?J<T mLJDxh'B 2.attestation 鉴证
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r?>G NP "ylMr7P 3.credibility 可信赖程度
[qiOd! C}9Kx }q 4.audit of financial statements 财务报表
审计 @2u#93Y Bn{)|&; 5.agreed-upon procedures 执行商定程序
^ZR8s^X (e(Rr4 6.high levels of assurance 高水平保证
RXM}hqeG \OP9_J(* 7.compilation 编制
AhR0zg bCzdszvg3 8.reliability 可靠性
1ADv?+j)A/ NK~PcdGl 9.relevance 相关性
mzu<C)9d, _1P`]+K\D$ 10.professional skepticism 职业谨慎
(oF-O{ b]w[*<f? 11.objectivity 客观性
wsqLXZI uNy!<u 12. professional competence 专业胜任能力
9T$u+GX' ~zMDY F"& 13.Senior/CPA-in-charge 项目经理
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ql 14.audit engagement letter 业务约定书
\ p3v#0R{ fL2^\dB; 15.recurring audit 连续审计
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SAy{YOLtl W]zwghxH 17.change
CPA 更换
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2qlIy GoazH?% 19.the successor CPA 后任注册
会计师 [T-*/}4$ gn^!"MN+g 20.the preceding CPA前任
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< vr4 21.issue the audit report 出具审计报告
$7Cgo &J Ts#pUoE~+H 22.expert 专家
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24.knowledge of the entity‘ s business 了解被审计单位情况
R1Yqz $# )%t7\1)B3 25.assess material misstatement risks评估重大错报风险
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ZK%)vq0 27.a general knowledge of —— 初步了解―――的情况
me:iQ.g PV(4$I} 28.a more knowledge of—— 进一步了解的情况
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f]]f85 bM ^7g 30.minutes of meeting 会议纪要
g8'~e{=( 7VY8CcL 31.business risks 经营风险
.zIgbv s NN mM#eB:4 32.appropriateness 适当性
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w{r8kH 33.accounting estimate 会计估计
dWUUxKC !?b/-~o7S 34.management representations 管理层声明
5aG5BA[N _N@(Y : 35.going concern assumption 持续经营假设
8gAu7\p} n$xszuNJ` 36.audit plan 审计计划
\C7q4p?8 {!r#f(?uT 37.significant audit areas 重点审计领域
h;nQxmJ9 gs>A=A(VYf 38.error 错误
Z vRxi&Z{? W "k|K: 39.fraud舞弊
F 3s?&T)[G xh r[A 40.modified or additional procedures 修改或追加审计程序
_JA:.V^3gm 6bUl>4 41.misappropriation of assets 侵占资产
/?U!y?t&@ {Xv3:"E"O 42.transactions without substance 虚假交易
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]Zk}ZG>6 Sc{Tq\t;% 44.the suspected noncompliance 涉嫌存在违法行为
tgB=vIw?3 -cJ(iz9! 45.materialiy 重要性
G=\rlH]N `5h$@ 46.exceed the materiality level 超过重要性水平
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h|6&yI 47.approach the materiality level 接近重要性水平
|A &Nv~.) i Ri1E; 48.an acceptably low level 可接受水平
Jd/5Kx 7*u0)Hog 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
2<YHo{0BLS :B)w0 tVw 50.misstatements or omissions 错报或漏报
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@$Z5Ag! 51.aggregate 总计
-%"MAIJnX D[yaAG< 52.subsequent events 期后事项
D3BX[ Cl i k 53.adjust the financial statements 调整财务报表
3^wJ4=^ hg=\L5R 54.perform additional audit procedures 实施追加的审计程序
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vy6NH5Q 56.detection risk 检查风险
Zb8i[1 P r=8]Ub[ 57.inappropriate audit opinion 不适当的审计意见
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{c 58.material misstatement 重大的错报
\-`L}$ P?\rRB 59.tolerable misstatement 可容忍错报
m,qU}) ;/>~|@ 60.the acceptable level of detection risk 可接受的检查风险
Hm%[d;Z7 1rTA0+h 查看《
注会考试《审计》中的128个英文单词(二) 》
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