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1.audit
审计 U{q6_z|c 1uG?R 2.attestation 鉴证
i%GjtYjS J/pW*G-U| 3.credibility 可信赖程度
:@I?JSi hY7Q$B< 4.audit of financial statements 财务报表
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4tz8^z[Kw GrGgR7eC#P 6.high levels of assurance 高水平保证
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7.compilation 编制
@#c(4}^ <w LDN'o1$qo 8.reliability 可靠性
e!URj\* ps[TiW{q; 9.relevance 相关性
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j@M\ 10.professional skepticism 职业谨慎
w1F7gd 6A7UW7/ 11.objectivity 客观性
yb1A(~ LyhLPU0^q 12. professional competence 专业胜任能力
Xw!eB?A m=k(6 13.Senior/CPA-in-charge 项目经理
Sdz!J 1 >V;JI;[ 14.audit engagement letter 业务约定书
L`cc2.F j_-$xz5- 15.recurring audit 连续审计
Ih!UL:Ckh "ZEJL.Wy 16.the client 委托人
pMM-LY7%{ eC%.xu^ 17.change
CPA 更换
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P H7 dt{|bQLu3 18.the existing CPA 现任注册
会计师
,miU'<8tQ| d i`}Y& 19.the successor CPA 后任注册
会计师 i)Vqvb0Q "?Wwcd\ 20.the preceding CPA前任
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|o 21.issue the audit report 出具审计报告
9-eYCg7C| =\e}fyuK 22.expert 专家
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64z9Yr@ JXUnhjB,B 24.knowledge of the entity‘ s business 了解被审计单位情况
3}= .7qm 8Y3c,p/gS> 25.assess material misstatement risks评估重大错报风险
S;M'qwN z11;r]VI 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
]|<PV5SY3. .+]e9mV 27.a general knowledge of —— 初步了解―――的情况
s@OCj0'l LTG#nM0 28.a more knowledge of—— 进一步了解的情况
zLc.4k IhwJYPLF 29.the prior year‘s working papers 以前年度
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9G` 2t~% .21%~"dxJ 30.minutes of meeting 会议纪要
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o%t l<<0:~+q 31.business risks 经营风险
L7_(KC h ,w,>pO'[ 32.appropriateness 适当性
7)O?jc :k6|-A2 33.accounting estimate 会计估计
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8jd<|nYnfc ( t#w@< 35.going concern assumption 持续经营假设
Yd~K\tX:n EXH{3E54)` 36.audit plan 审计计划
&{9'ylv-B) 7'S/hV% 37.significant audit areas 重点审计领域
%eGxQDIXg %E?:9. :NJ 38.error 错误
vD D !.i 5#g<L ~ 39.fraud舞弊
C$){H"# 3H%R`ha 40.modified or additional procedures 修改或追加审计程序
@k<RX'~q OOQfa#~k 41.misappropriation of assets 侵占资产
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5" zT#36+_? 43.unusual pressures 异常压力
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|Y M$ep.<Z1| 45.materialiy 重要性
gGw6c" FRQ y$r^UjJEO 46.exceed the materiality level 超过重要性水平
\ 3n{%\_ leiED' 47.approach the materiality level 接近重要性水平
I{<6GIU+ /O|!Sg{ 48.an acceptably low level 可接受水平
C, n]9 kuu9'Sqc'b 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
?=jmyDXH! E}lU?U5i 50.misstatements or omissions 错报或漏报
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51.aggregate 总计
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Xm5re. 52.subsequent events 期后事项
=vT3SY O}NR{B0B3& 53.adjust the financial statements 调整财务报表
ioi0^aM HB{-^9{E 54.perform additional audit procedures 实施追加的审计程序
_t6siB_u iN*d84KTP 55.audit risk 审计风险
v|VY5vN w4'(Y,(` 56.detection risk 检查风险
'97)c7E ^8.R 'Yq 57.inappropriate audit opinion 不适当的审计意见
$}TqBBe }1TfKS]m> 58.material misstatement 重大的错报
w!:u| nf,>l0,,' 59.tolerable misstatement 可容忍错报
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*D~@xypy *u>2" !+Ob 查看《
注会考试《审计》中的128个英文单词(二) 》
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