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xcH! 1.audit
审计 (?*BB3b` c0Dmq)HK? 2.attestation 鉴证
D r9 ?2 0liR 3.credibility 可信赖程度
4\& .Xdj(_& 4.audit of financial statements 财务报表
审计 WpLZQ6wH c=6Q%S 5.agreed-upon procedures 执行商定程序
}elH75[64 P(>(K{v 6.high levels of assurance 高水平保证
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b 7.compilation 编制
aRc ' {gKN d*[* 8.reliability 可靠性
'?Jxt:< -[Qvg49jy 9.relevance 相关性
ItX5JV) sgr=w+",Q 10.professional skepticism 职业谨慎
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!4rPv\ 11.objectivity 客观性
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~Lf Ft@Wyo`^ 12. professional competence 专业胜任能力
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ga6[E< 13.Senior/CPA-in-charge 项目经理
i%#$* ?Mp1~{8 14.audit engagement letter 业务约定书
`E\imL %k0EpJE% 15.recurring audit 连续审计
3qQUpm+ d3]hyTqbtm 16.the client 委托人
K"2|[ 5 wVq\FY% 17.change
CPA 更换
注册会计师 rQP"Y[ b8f+,2Tk 18.the existing CPA 现任注册
会计师
ap}5ElMR 1>r ,vD& 19.the successor CPA 后任注册
会计师 I|/'Ds: s^T+5E&} 20.the preceding CPA前任
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XXGF_Q WjMS5^ _ 21.issue the audit report 出具审计报告
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'I 23.the board of directors 董事会
}xlKonk QT#6'>&7-b 24.knowledge of the entity‘ s business 了解被审计单位情况
+[m8c){ P=H+ # 25.assess material misstatement risks评估重大错报风险
=ex'22 ^t[HoFRa 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
2*U.^]~"{ x:t<ZG&Xwg 27.a general knowledge of —— 初步了解―――的情况
#\bP7a+ PG,U6c # 28.a more knowledge of—— 进一步了解的情况
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cSf e@F|NCQ.9 29.the prior year‘s working papers 以前年度
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W{x?5 30.minutes of meeting 会议纪要
["3df>!f A6ewdT?>, 31.business risks 经营风险
Y(GN4@`S :k46S<RE 32.appropriateness 适当性
qvt- T`$KeuL 33.accounting estimate 会计估计
HBLWOQab ?kt=z4h9( 34.management representations 管理层声明
he)ulB |t\|:E>" } 35.going concern assumption 持续经营假设
# nfI% v9}[$HWx 36.audit plan 审计计划
#B\=Aa`* hbuZaxo< 37.significant audit areas 重点审计领域
{@M14)-x>_ !W1eUY 38.error 错误
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39.fraud舞弊
b"8FlZ$ |0{ i9.= 40.modified or additional procedures 修改或追加审计程序
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)-&nxOP LCQkgRs}~{ 42.transactions without substance 虚假交易
yBz>0I3 Z|^MGyn 43.unusual pressures 异常压力
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| j$eCe<.3 44.the suspected noncompliance 涉嫌存在违法行为
ma}}Sn)Q xaXV^ZM3 45.materialiy 重要性
"@/ba!L+ '7nJb6V,0l 46.exceed the materiality level 超过重要性水平
N4 [E~- I$N7pobh 47.approach the materiality level 接近重要性水平
oA3d^%(c ;]&-MFv# 48.an acceptably low level 可接受水平
X*Z5 P L+Pc<U)T+ 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
3kLOoL? f]}}yBte` 50.misstatements or omissions 错报或漏报
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7b.U!Ju Ea`OT+#h(* 52.subsequent events 期后事项
jA2ofC `I>], J/ 53.adjust the financial statements 调整财务报表
R^9"N?Q7;` {v+a!#{c7 54.perform additional audit procedures 实施追加的审计程序
8Nvr93T, P`sN&Y~m 55.audit risk 审计风险
K<,Y^3]6? 9kd.j@C 56.detection risk 检查风险
1PU*:58[ Am7| / 57.inappropriate audit opinion 不适当的审计意见
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: 7 58.material misstatement 重大的错报
n.;3X fI[dhd6 59.tolerable misstatement 可容忍错报
#D:RhqjK (^S5Sc= 60.the acceptable level of detection risk 可接受的检查风险
b@-)Fy4d2 CTU9~~Xk 查看《
注会考试《审计》中的128个英文单词(二) 》
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