STnM Bz7 +DRt2a# 1.audit
审计 FXr^ 4B} [k$GUU,jY 2.attestation 鉴证
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^$@LH3 edMCj 3.credibility 可信赖程度
pl>b 6 | ^dpM2$J 4.audit of financial statements 财务报表
审计 :z8/iD y f4p*!e 5.agreed-upon procedures 执行商定程序
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^P9mJ: =u2~=t=LV 7.compilation 编制
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O 8.reliability 可靠性
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=-vOa% ={xRNNUj_ 9.relevance 相关性
D]E=0+ J~KO#` 10.professional skepticism 职业谨慎
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]lA}5 d9JAt-6z2 12. professional competence 专业胜任能力
Tp-W/YC #MYoy7= 13.Senior/CPA-in-charge 项目经理
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=JV 14.audit engagement letter 业务约定书
#v(As)4^ -Cvd3%Jje 15.recurring audit 连续审计
Ei:m@}g ;}6wj@8He 16.the client 委托人
$@6q5Iz!& x9F* $G 17.change
CPA 更换
注册会计师 yreH/$Ou8 0dwD ?GG2 18.the existing CPA 现任注册
会计师
q2xAx1R`sV N|mggz 19.the successor CPA 后任注册
会计师 OF*E1BM P>q~ocq< 20.the preceding CPA前任
注册会计师 9%kO%j,3 $E[O}+L$# 21.issue the audit report 出具审计报告
]A[}:E 5} 7J3A]>qU 22.expert 专家
YN)qMI_`A "d-vs t5 23.the board of directors 董事会
NdJ]\>5oN, n5"i'o{w 24.knowledge of the entity‘ s business 了解被审计单位情况
fUvXb>f, w)<.v+u.Y 25.assess material misstatement risks评估重大错报风险
,sj(g/hg 6DHZ,gWq 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
yx#!2Z0hw -5e8m4* 27.a general knowledge of —— 初步了解―――的情况
Ew]&~:$Ki R}(Rv3>Xx 28.a more knowledge of—— 进一步了解的情况
d3a!s ipu~T)} 29.the prior year‘s working papers 以前年度
工作底稿
W/RB|TMT nEUH; z 30.minutes of meeting 会议纪要
0Bgj.?l ?ZTA3mV?+ 31.business risks 经营风险
[GCaRk>b, 9k93:#{WE 32.appropriateness 适当性
t(UBs-t yuq o ^i 33.accounting estimate 会计估计
qCVb-f "$5cKbJ 34.management representations 管理层声明
k_1;YOBF %a8e_ 35.going concern assumption 持续经营假设
KKk<wya&O *B4OvHi)' 36.audit plan 审计计划
b!-=L&V 'ym Mu}q 37.significant audit areas 重点审计领域
nIOSP:'> Z[!kEW 38.error 错误
L5:1dF \1?'JdN 39.fraud舞弊
EFU)0IAL[ y:zNf?6& 40.modified or additional procedures 修改或追加审计程序
) F -8 v"Bm4+c&0 41.misappropriation of assets 侵占资产
P7X3>5<;q g9Dynm5 42.transactions without substance 虚假交易
?W dY{;& sc-+?i 43.unusual pressures 异常压力
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@wIbU 44.the suspected noncompliance 涉嫌存在违法行为
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c=-qbG0` Q4Wz5n1yp7 46.exceed the materiality level 超过重要性水平
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7d .LM|@OeaD! 47.approach the materiality level 接近重要性水平
[g@Uc `p)U6J 48.an acceptably low level 可接受水平
s,mt%^x[ Dm?:j9o]g 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
m1K4_a)^[ am'K$s 50.misstatements or omissions 错报或漏报
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wU/fGg*M2 $Ups9p Q 52.subsequent events 期后事项
qs8^qn0A 3k8nWT:wT 53.adjust the financial statements 调整财务报表
%b h:c5 av'[k< 54.perform additional audit procedures 实施追加的审计程序
bO('y@)X jMX+uYx M 55.audit risk 审计风险
Gf!c 0<<ATw$aQ 56.detection risk 检查风险
hVz]', 19[.&-u" 57.inappropriate audit opinion 不适当的审计意见
[k%u$ ([SJ6ff]& 58.material misstatement 重大的错报
benqm ~{\ @tRDKPh 59.tolerable misstatement 可容忍错报
trA ^JY IW}Wt{'m 60.the acceptable level of detection risk 可接受的检查风险
7uu\R=$ V<}chLd, 查看《
注会考试《审计》中的128个英文单词(二) 》
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