=QiI :|eRA UJ7*j%XQz_ 1.audit
审计
EC!02S |AU~_{H 2.attestation 鉴证
k],Q9 X296tA>C` 3.credibility 可信赖程度
W^LY'ypT 'Nnz k 4.audit of financial statements 财务报表
审计 peuZ&yK+" EPM-df!= 5.agreed-upon procedures 执行商定程序
Y}|X|!0x lKp"xcAD 6.high levels of assurance 高水平保证
']z{{UNUN 3z9d!I^>k 7.compilation 编制
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!_D0vI; 8.reliability 可靠性
dkBIx$t Tg)|or/% 9.relevance 相关性
][h%UrV < ?}-$ 10.professional skepticism 职业谨慎
<~'"<HwtK `WFw3TI 11.objectivity 客观性
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&z: cyv`B3} 12. professional competence 专业胜任能力
^"1n4im YPK(be_|I 13.Senior/CPA-in-charge 项目经理
sRL`dEl4l ujq=F 14.audit engagement letter 业务约定书
FvXZ<(A{ KNpl:g3{<Q 15.recurring audit 连续审计
J0\Fhe0' z] PSpUd 16.the client 委托人
E}Z/*lX (\hx` Yh=> 17.change
CPA 更换
注册会计师 [{<`o5qR #9}D4i.`} 18.the existing CPA 现任注册
会计师
n :\~'+$ {V$|3m>:* 19.the successor CPA 后任注册
会计师 }`QUHIF wb5baY9 20.the preceding CPA前任
注册会计师 z.9U}F i6tf2oqO7 21.issue the audit report 出具审计报告
YYl 4"l [OV"}<V 22.expert 专家
%.Fi4}+O iWB=sL&p 23.the board of directors 董事会
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HUK st3l2Q 24.knowledge of the entity‘ s business 了解被审计单位情况
)=Z>#iH1 gk[aM~p 25.assess material misstatement risks评估重大错报风险
bv9i*] (Hz^)5(~ 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
_jI,)sr4ic w\}ieI8J 27.a general knowledge of —— 初步了解―――的情况
B^Nf #XN( eJVjuG 28.a more knowledge of—— 进一步了解的情况
qL&[K>2z E$:*NSXj 29.the prior year‘s working papers 以前年度
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]kG"ubHV?h #!qm ZN 30.minutes of meeting 会议纪要
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Ins`l 31.business risks 经营风险
uK#4(eY=W .TR9975 32.appropriateness 适当性
KRLQ #,9 oMD>Ywc- 33.accounting estimate 会计估计
Lh"<XYY }Qc@m9;bH 34.management representations 管理层声明
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tl4V7!U@^z 35.going concern assumption 持续经营假设
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L9\1+rq k\YG^I 37.significant audit areas 重点审计领域
`PdQX.wN w d^': 38.error 错误
!t%j?\f P[#e/qnXu| 39.fraud舞弊
o\<ULW* OwUhdiG 40.modified or additional procedures 修改或追加审计程序
Ar|0b}=)> }DEg-j,F 41.misappropriation of assets 侵占资产
9J*\T(W bv9]\qC]T< 42.transactions without substance 虚假交易
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CHl?J 43.unusual pressures 异常压力
} FlT%>Gw ?|C2*?hZ+ 44.the suspected noncompliance 涉嫌存在违法行为
k>Vci{v u+e{Mim 45.materialiy 重要性
S8w _ii3zd }wjw:M 46.exceed the materiality level 超过重要性水平
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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
c|B('3h <X^@*79m 50.misstatements or omissions 错报或漏报
4qbBc1,7y :&rt)/I 51.aggregate 总计
qI9z;_,gNz IH&|Tcf\ 52.subsequent events 期后事项
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<@..C 56.detection risk 检查风险
@#>rYAb8, YQ)kRhFA 57.inappropriate audit opinion 不适当的审计意见
>d*@_kJM $q{!5-e 58.material misstatement 重大的错报
J T7nG.9 =tn)}Y.<e 59.tolerable misstatement 可容忍错报
rgv?gaQ> J26V nK 60.the acceptable level of detection risk 可接受的检查风险
(k)v!O- KVaiugQ 查看《
注会考试《审计》中的128个英文单词(二) 》
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