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^ /?j^Qu 1.audit
审计 lSId<v?C> d\z':d.Tt 2.attestation 鉴证
"2"*3R<Y qmnCa&C9 3.credibility 可信赖程度
s|!b: Ms` ZG)C#I1;O 4.audit of financial statements 财务报表
审计 8DrKq]& 4ri)%dl1 5.agreed-upon procedures 执行商定程序
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CQY/q@7 A%M&{S'+|X 7.compilation 编制
$0iN43WSQ S4~;bsSx 8.reliability 可靠性
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x?cc 9.relevance 相关性
_jb"@TY w_J`29uc 10.professional skepticism 职业谨慎
c9E9Rx 7]9s_13] 11.objectivity 客观性
'E8dkVlI s.dn~|a 12. professional competence 专业胜任能力
<Q-ufF85) ' *p-` 13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书
>|I3h5\M Zk;;~ESOU 15.recurring audit 连续审计
Js#c9l{{ g9"_ BG 16.the client 委托人
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注册会计师 *&2#;mf3 lB\j>.c 18.the existing CPA 现任注册
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Z*e7W O. SS~Txt75m 19.the successor CPA 后任注册
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3x9C] 20.the preceding CPA前任
注册会计师 M[*:=C)H IA!ixabG 21.issue the audit report 出具审计报告
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6~',KD 22.expert 专家
gZ!(&u G7/LY TT) 23.the board of directors 董事会
+`Bn]e8O '}YXpB 24.knowledge of the entity‘ s business 了解被审计单位情况
2RXGY K;xW/7? 25.assess material misstatement risks评估重大错报风险
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6$dm-BI 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
rqh,BkQ0t zXf+ie o 27.a general knowledge of —— 初步了解―――的情况
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wb -MEz`7c~ 28.a more knowledge of—— 进一步了解的情况
Zz&i0r B# H 29.the prior year‘s working papers 以前年度
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30.minutes of meeting 会议纪要
z|?R=;,u` J+|ohA 31.business risks 经营风险
aQmL=9 qRGb3l 32.appropriateness 适当性
ry]7$MQyV /[IQ:':^ 33.accounting estimate 会计估计
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qtH&]Suu, W=\dsdnu* 35.going concern assumption 持续经营假设
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jF* 36.audit plan 审计计划
dGteYt_F rlIEch^wZ 37.significant audit areas 重点审计领域
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|I@`#O jgo@~,5R 38.error 错误
PC_4#6^5 "qm> z@K 39.fraud舞弊
Xbtv}g<0c *pD;AU 40.modified or additional procedures 修改或追加审计程序
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) IhY&?jk? 41.misappropriation of assets 侵占资产
_dBU6U:V bX(*f>G' 42.transactions without substance 虚假交易
a*[\edcHU Lb{D5k*XU 43.unusual pressures 异常压力
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c6m,oS^ .am*d|&+G 45.materialiy 重要性
FOA%(5$4 oCYD@S>h 46.exceed the materiality level 超过重要性水平
Zn0fgQd NFc8"7Mz} 47.approach the materiality level 接近重要性水平
nu<!/O Pvw%,=41O 48.an acceptably low level 可接受水平
Wd5t,8*8 cj<@~[uw 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
9.=#4OH/ G]1pGA; 50.misstatements or omissions 错报或漏报
yMkd|1 urB3 51.aggregate 总计
k >CtWV5B +3>4 ?,^g 52.subsequent events 期后事项
1F,_L}=o1s @ 1A_eF 53.adjust the financial statements 调整财务报表
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FK*K6 !?*!"S-Sl 55.audit risk 审计风险
RWo B7{G 8Q -F 56.detection risk 检查风险
<R>ZG"m { 2oG|l!C 57.inappropriate audit opinion 不适当的审计意见
.A/H+.H; *^Y0}?]qT 58.material misstatement 重大的错报
p ri{vveN@ [9_ (+E[} 59.tolerable misstatement 可容忍错报
[1^wy# "J{zfWr 60.the acceptable level of detection risk 可接受的检查风险
& }}WP:U Z|%2495\ 查看《
注会考试《审计》中的128个英文单词(二) 》
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