H37Z\xS bM!`C|,[s 1.audit
审计 q&wMp{ AHLDURv 2.attestation 鉴证
Xau.4&\d YvU#)M_h 3.credibility 可信赖程度
f8n'9HOw> O}%=c\Pb 4.audit of financial statements 财务报表
审计 [F>zM FKzqJwT 5.agreed-upon procedures 执行商定程序
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vdo[qk\C 6.high levels of assurance 高水平保证
]:f1r8<3p G9gvOEI/ 7.compilation 编制
!cq4+0{O;& a@X'oV`(2b 8.reliability 可靠性
6suc0 ,iHt*SZ,* 9.relevance 相关性
`W/6xm(X5; vuK 5DG4 10.professional skepticism 职业谨慎
EXzY4D ^ 4C2 Dwj 11.objectivity 客观性
O8lOr(|l 7eO8cPy 12. professional competence 专业胜任能力
0|U<T#t8? >y=%o~ 13.Senior/CPA-in-charge 项目经理
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W[ aCTVY1 14.audit engagement letter 业务约定书
U]P;X~$! Nn^el'S' 15.recurring audit 连续审计
i0R=P[ m1cyCD 16.the client 委托人
ZWFH5#= n[clYi@e 17.change
CPA 更换
注册会计师 qzG'Gz{{qu >s>5k
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注册会计师 CUtk4;^y# JAn3 21.issue the audit report 出具审计报告
_6|b0*jv'& V2bod=&Lc 22.expert 专家
.=NK^ K>q,?x b 23.the board of directors 董事会
kn<[v;+ 6m{3GKaW~ 24.knowledge of the entity‘ s business 了解被审计单位情况
iGp@P=;m .c',?[S/vH 25.assess material misstatement risks评估重大错报风险
8=?I/9Xh eD/?$@y 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
\0:l9;^4 |ST&,a$( 27.a general knowledge of —— 初步了解―――的情况
]l\J"*"aB fL@[B{XMM 28.a more knowledge of—— 进一步了解的情况
4f1*?HX& _7;#0B 29.the prior year‘s working papers 以前年度
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rUuM__;d ;<* VwXJR 30.minutes of meeting 会议纪要
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EG[_i{r 31.business risks 经营风险
OU[Sm7B fu|I(^NV 32.appropriateness 适当性
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33.accounting estimate 会计估计
B.{yf4a#L ._nhW* 34.management representations 管理层声明
7_|zMk.J* sPhh#VCw{ 35.going concern assumption 持续经营假设
m3,v&Z ^o{O5&i] 36.audit plan 审计计划
Axcm~!uf c~Ha68 37.significant audit areas 重点审计领域
?2i``-|Wa N_T;&wibO 38.error 错误
_LS=O@s^ LsmC/+7r$1 39.fraud舞弊
zi5;>Iv0} VMNihx0FJ 40.modified or additional procedures 修改或追加审计程序
Aw5yvQ>]e @Pa ;h 41.misappropriation of assets 侵占资产
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lp;\ 42.transactions without substance 虚假交易
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b,!h[ *l5/q\D 45.materialiy 重要性
=T+<>/[ vb$k/8JK 46.exceed the materiality level 超过重要性水平
bclA+!1 .<tb*6rX> 47.approach the materiality level 接近重要性水平
u6D>^qF}@' z,^baU 48.an acceptably low level 可接受水平
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uU H_jMl$f)j 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
1c\$ziB Wx^L~[l 50.misstatements or omissions 错报或漏报
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jirxzj h>fY'r)DAx 52.subsequent events 期后事项
Q.!D2RZc 7H=/FT?e] 53.adjust the financial statements 调整财务报表
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/D0!| 54.perform additional audit procedures 实施追加的审计程序
r% qgLP{v p-;*K(#X 55.audit risk 审计风险
5I@< 6S&X WJl&Vyl2FL 56.detection risk 检查风险
oo<,hOv 3 p" ) 57.inappropriate audit opinion 不适当的审计意见
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Z~v.!j0 $My%7S/3 59.tolerable misstatement 可容忍错报
QKe=/; T,5]EHea 60.the acceptable level of detection risk 可接受的检查风险
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Fd0R?d 查看《
注会考试《审计》中的128个英文单词(二) 》
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