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$a]`nLUa 2.attestation 鉴证
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;*8a <'oQ \eB 3.credibility 可信赖程度
Wn2NMXK }($5k]]clP 4.audit of financial statements 财务报表
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C 5.agreed-upon procedures 执行商定程序
.`eN8Dl1 \}b%E'+_T 6.high levels of assurance 高水平保证
7n<{tM J/$&NWF 7.compilation 编制
(w3YvG. LEdh!</'24 8.reliability 可靠性
b8UO,fY q qy TU8Wp 9.relevance 相关性
U8?mc g3y~bf 10.professional skepticism 职业谨慎
"KpGlY?^ Wac&b 11.objectivity 客观性
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~ 12. professional competence 专业胜任能力
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A@, gwMNYMI 13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书
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CA~-rv 15.recurring audit 连续审计
Q197mN+0 Y:[u1~a 16.the client 委托人
rEWb" }Sv:`9= 17.change
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注册会计师 wc4=VC"y ~f98#43 18.the existing CPA 现任注册
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7{*>agQh onzxx4bax 19.the successor CPA 后任注册
会计师 #"~<HG}bR/ wmLs/:~ 20.the preceding CPA前任
注册会计师 %h!B^{0 (!WD1w 21.issue the audit report 出具审计报告
n:!_ "chDg(jMZ 22.expert 专家
W'TZ%K) I 6i/(5 nQ 23.the board of directors 董事会
YaqJ,"GlT rx|pOz,: 24.knowledge of the entity‘ s business 了解被审计单位情况
5$k:t FZnw0tMq 25.assess material misstatement risks评估重大错报风险
=aW9L)8D ^1];S^nD 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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VOLj>w 27.a general knowledge of —— 初步了解―――的情况
s$j,9uRr zO6oT1I 28.a more knowledge of—— 进一步了解的情况
i/Zd8+.n$ j8sH|{H!Nq 29.the prior year‘s working papers 以前年度
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OneY_<*a< mC#>33{ 30.minutes of meeting 会议纪要
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r;I_ 31.business risks 经营风险
es7=%!0 abVmkdP_s 32.appropriateness 适当性
5{,<j\#L sYA1\YIii 33.accounting estimate 会计估计
(E1~H0^ CrTw@AW9) 34.management representations 管理层声明
$XH^~i; h<QY5=SF 35.going concern assumption 持续经营假设
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c JxU5 fe 36.audit plan 审计计划
VIf.q)_k 5z)~\;[ - 37.significant audit areas 重点审计领域
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KKvO 38.error 错误
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Y'X%Aw;` e\/w' 40.modified or additional procedures 修改或追加审计程序
#/37V2E ,V}WM%Km 41.misappropriation of assets 侵占资产
|_U= z;Y COlaD"Y 42.transactions without substance 虚假交易
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\~ wMfP8 zm;C\s rF 44.the suspected noncompliance 涉嫌存在违法行为
klhtKp_p Y_P!B^z3 45.materialiy 重要性
hi[pVk~B) *VN6cSq 46.exceed the materiality level 超过重要性水平
q@2siI~W ]]yO1x$Kk 47.approach the materiality level 接近重要性水平
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=2x^nW oP.7/*p 50.misstatements or omissions 错报或漏报
1h5 Akq =Fl^`*n 51.aggregate 总计
4B][S'f `r_/Wt{g 52.subsequent events 期后事项
kcxAd )`D:F>p* 53.adjust the financial statements 调整财务报表
R G`1en v &+R^iLE 54.perform additional audit procedures 实施追加的审计程序
bZV/l4TU #.[k=dj 55.audit risk 审计风险
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m#56 56.detection risk 检查风险
zx7{U8*`< @lph)A Nk 57.inappropriate audit opinion 不适当的审计意见
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=hf 58.material misstatement 重大的错报
:Ux_qB <of^AKbt 59.tolerable misstatement 可容忍错报
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$ qIqM{#' ^ 60.the acceptable level of detection risk 可接受的检查风险
PUX;I0Cf v.5+7,4 查看《
注会考试《审计》中的128个英文单词(二) 》
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