,uP1U@Cas BE}qwP^ 1.audit
审计 +6{KrREX) IczEddt@' 2.attestation 鉴证
K9*#H( (Rk g 3.credibility 可信赖程度
Bv |Z)G%RR *{)![pDYd 4.audit of financial statements 财务报表
审计 \0pJ+@\T9 Om0S^4y]x 5.agreed-upon procedures 执行商定程序
jL)aU> kN "t"=9:_t 6.high levels of assurance 高水平保证
n.y72-&v 2'J.$ h3 7.compilation 编制
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k?iP 9.relevance 相关性
+-#| M|a JCZJ\f*EZ 10.professional skepticism 职业谨慎
<..%@]+ H2RNekck 11.objectivity 客观性
\o@b5z]e ,9"</\]` 12. professional competence 专业胜任能力
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N]Q9 -zz9k=q 13.Senior/CPA-in-charge 项目经理
v4|kiy N[ArwV2O 14.audit engagement letter 业务约定书
@Cm"lv.hz R< xxwjt 15.recurring audit 连续审计
(s{%XB:K M)EUR0>8 16.the client 委托人
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CPA 更换
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c e=6EYl ;wprHXjq 19.the successor CPA 后任注册
会计师 ^ I,1kl~i m$hSL4N 20.the preceding CPA前任
注册会计师 4'9h^C& 6aQ{EO-]'= 21.issue the audit report 出具审计报告
Yjk A^e Ed*`d> 22.expert 专家
{Rw~G&vQ *vsOL4I% 23.the board of directors 董事会
&"C1XM n3b@6V1_ 24.knowledge of the entity‘ s business 了解被审计单位情况
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?D ieS5*@^k 25.assess material misstatement risks评估重大错报风险
0#*\o1r\p T*h+"TmE 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
TJsT .DWW~ pdnL~sv 27.a general knowledge of —— 初步了解―――的情况
,%nmCetD@ )_2!1 28.a more knowledge of—— 进一步了解的情况
6o A0a\G' R?|_`@@A 29.the prior year‘s working papers 以前年度
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yq6U; Z/x<U.B 30.minutes of meeting 会议纪要
x|<|eRYK JBUJc 31.business risks 经营风险
[S</QS! A7b7IM [ 32.appropriateness 适当性
x=au.@psBS ,}FYY66K 33.accounting estimate 会计估计
ha8do^x ^<|If:| 34.management representations 管理层声明
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bw1 Fx3VQ'%J 36.audit plan 审计计划
(vj2XiO^+ [Q 2t,tQx 37.significant audit areas 重点审计领域
QdW%5lM+ 4a2&kIn 38.error 错误
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40.modified or additional procedures 修改或追加审计程序
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M-o |g'sRTKJ 41.misappropriation of assets 侵占资产
p6HZ2Q:a VJR'B={h 42.transactions without substance 虚假交易
hCxL4LrF +j@|D@z 43.unusual pressures 异常压力
Aoo'i @JEr/yy 44.the suspected noncompliance 涉嫌存在违法行为
#JLDj(a? ;D^)^~7dh 45.materialiy 重要性
dl":?D4H $Jr`4s 46.exceed the materiality level 超过重要性水平
ka>RAr J Dh9-~}sW' 47.approach the materiality level 接近重要性水平
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ToMX7xz6 k=~?!+p7 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
)$]+R?v HRb_ZJz 50.misstatements or omissions 错报或漏报
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wl{p,[] Q[b({Vj;tG 53.adjust the financial statements 调整财务报表
6/-!oo l =_@<p 54.perform additional audit procedures 实施追加的审计程序
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~F(+uJbO iZSSd{jO 56.detection risk 检查风险
Asn0&Ys4 =:g^_Hy 57.inappropriate audit opinion 不适当的审计意见
eY(usK KOmP-q=6 58.material misstatement 重大的错报
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9]KkY= 59.tolerable misstatement 可容忍错报
*g,?13Q_ kK1qFe?] 60.the acceptable level of detection risk 可接受的检查风险
~NcJLU!au qA~D*= 查看《
注会考试《审计》中的128个英文单词(二) 》
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