7^1ikmYY Tn|reXc0e 1.audit
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w)1yzX 2.attestation 鉴证
:}lE@Y,R Z'E@sc 9 3.credibility 可信赖程度
iZUBw kDrGl{U} 4.audit of financial statements 财务报表
审计 1{*x+GC^/ fN9hBC@ 5.agreed-upon procedures 执行商定程序
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<H& U[ed#9l> 7.compilation 编制
qQb8K+ t +{s^"M2` 8.reliability 可靠性
>v(Xc/oI 0o#lB^e;l 9.relevance 相关性
wGB'c's* 2b<0g@~X 10.professional skepticism 职业谨慎
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[s1!Cm!i 11.objectivity 客观性
L.5GX 29 ,?}TSJKC 12. professional competence 专业胜任能力
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t6tqv 13.Senior/CPA-in-charge 项目经理
]2<g"zo0 /a,q4tD@ 14.audit engagement letter 业务约定书
o,d:{tt F>&8b^v bn 15.recurring audit 连续审计
P?I"y,_ p Y{jhT^tKK 16.the client 委托人
tlW}lN} uJ%ql5XDV 17.change
CPA 更换
注册会计师 f"[C3o2P /<n_X:[) 18.the existing CPA 现任注册
会计师
F$caKWzny5 9O|m#&wa] 19.the successor CPA 后任注册
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m~}nM |m% 20.the preceding CPA前任
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G#csN&|, 21.issue the audit report 出具审计报告
Dx8^V%b <|{=O9 22.expert 专家
;HW@ZI R_-.:n%.z 23.the board of directors 董事会
2JbCYCTC ~ >6(@~6 24.knowledge of the entity‘ s business 了解被审计单位情况
!$O +M# H.YntFtD' 25.assess material misstatement risks评估重大错报风险
rtPQ:CaA)? \=w|Zeu{l 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
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1vX97n<} 27.a general knowledge of —— 初步了解―――的情况
lK{h%2A\b wE'~Qj 28.a more knowledge of—— 进一步了解的情况
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29.the prior year‘s working papers 以前年度
工作底稿
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$|A 30.minutes of meeting 会议纪要
l{kum2DT $[H3O(B0* 31.business risks 经营风险
R+P1 +5 1B 2>8N 32.appropriateness 适当性
At"@`1n_u' gx3arVa 33.accounting estimate 会计估计
6z~6o0s~ 0DGXMO$; 34.management representations 管理层声明
yAaMYF@ /op8]y 35.going concern assumption 持续经营假设
W<\KRF$S; F6yMk% 36.audit plan 审计计划
cZA l.}/ PKmr5FB 37.significant audit areas 重点审计领域
li(g?|AD xse8fGs 38.error 错误
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ly9 40.modified or additional procedures 修改或追加审计程序
y%f'7YZ4 usU5q>1 41.misappropriation of assets 侵占资产
A3MVNz$wo" bIR7g(PJ.b 42.transactions without substance 虚假交易
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,| !zaeS 43.unusual pressures 异常压力
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Re-4y5f kyMWO*>| 45.materialiy 重要性
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`bNY[Gv>) RAPR-I;{ 47.approach the materiality level 接近重要性水平
O,u$L -uX): h! 48.an acceptably low level 可接受水平
)k$ +T% ]sB-}n) 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
5NHNnDhuL OF-$* 50.misstatements or omissions 错报或漏报
?`8jn$W^ HW"@~-\ 51.aggregate 总计
=)!sWY: JYc;6p$<i 52.subsequent events 期后事项
&]tZ6 ].w~FUa 53.adjust the financial statements 调整财务报表
GUSEbIz): -Q9} gaH_ 54.perform additional audit procedures 实施追加的审计程序
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LA30R*v 55.audit risk 审计风险
Qq+$ea?> B:;$5PUTc 56.detection risk 检查风险
b1\.hi }hRw{#*8 57.inappropriate audit opinion 不适当的审计意见
Y`3V&8X Qh3BI?GZ'3 58.material misstatement 重大的错报
ZW7z[,tk<. ~>SqJ&-moo 59.tolerable misstatement 可容忍错报
m) QV2n -?nr q <3 60.the acceptable level of detection risk 可接受的检查风险
#p$iWY>e~ PUcxlD/a} 查看《
注会考试《审计》中的128个英文单词(二) 》
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