K{w=qJBM /h.3<HI."* 1.audit
审计 cV!/ AO 7qs:+ 2.attestation 鉴证
o Jp_c ?>\]%$5o 3.credibility 可信赖程度
{FmFu$z+[ U#1yl6e\I 4.audit of financial statements 财务报表
审计 \-iUuHP 5~R{,]52 5.agreed-upon procedures 执行商定程序
a5~C:EU0 nPIR1Z 6.high levels of assurance 高水平保证
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.Wf5g 7.compilation 编制
&fy8,} oD}FJvV 8.reliability 可靠性
v*]Xur6e} fu "z%h] 9.relevance 相关性
I/-w65J] "u]Fl+c 10.professional skepticism 职业谨慎
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`M<G8ob kuud0VWJ 12. professional competence 专业胜任能力
HY| SLk/E EkAqFcKLq 13.Senior/CPA-in-charge 项目经理
ZXDMbMD PWD]qtr 14.audit engagement letter 业务约定书
!skWe~/ S_ -mmzC( 15.recurring audit 连续审计
9C~GL,uKs w>UV\`x 16.the client 委托人
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EGr5xR- ~4` ec 19.the successor CPA 后任注册
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OR{z 5h^qtK 20.the preceding CPA前任
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Df| 21.issue the audit report 出具审计报告
9U1!"/F 2}\sj'0& 22.expert 专家
';!UJWYl 4GejT(U 23.the board of directors 董事会
e/D\7Pf I,?LZ_pK 24.knowledge of the entity‘ s business 了解被审计单位情况
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g9 +Ws}a 25.assess material misstatement risks评估重大错报风险
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%/cV?18 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
^n5QKHD /!8:/7r+W 27.a general knowledge of —— 初步了解―――的情况
{"(|oIo{ .%h_W\M<l 28.a more knowledge of—— 进一步了解的情况
^o<Nz8 [~JN n 29.the prior year‘s working papers 以前年度
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<sG> [\i 8k% :w0H 30.minutes of meeting 会议纪要
2YEn)A@8 5d;K.O 31.business risks 经营风险
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32.appropriateness 适当性
)p](*Z^ [o6<aE- 33.accounting estimate 会计估计
~i {)J t~#+--( 34.management representations 管理层声明
-/*{^[ $jL.TraV7 35.going concern assumption 持续经营假设
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zd(<T7 `u)V9{ 36.audit plan 审计计划
%['F[Mo aa3YtNpP 37.significant audit areas 重点审计领域
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IiU|@f~k cW>`Z:6{K 39.fraud舞弊
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Q'LU?>N)/ ^U1+D^AJ 41.misappropriation of assets 侵占资产
bJvRQrj*3 \EqO;A%< 42.transactions without substance 虚假交易
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44.the suspected noncompliance 涉嫌存在违法行为
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W [-? N* QI>kzU 45.materialiy 重要性
R'_[RHFC P|4a}SWU 46.exceed the materiality level 超过重要性水平
3KZ h?~B g M.(BN 47.approach the materiality level 接近重要性水平
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;">hCM7 WfI~l) 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
R2gax; >m46tfoM 50.misstatements or omissions 错报或漏报
EyiM`)!5 }'JPA&h| 51.aggregate 总计
Z!6G(zz:> w-m2N-"=' 52.subsequent events 期后事项
@:8|tJu8b e&kg[jU 53.adjust the financial statements 调整财务报表
uDUSR+E> r,\(Y@I 54.perform additional audit procedures 实施追加的审计程序
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+z_0 ?x 9)`wd&! 56.detection risk 检查风险
?z.`rD$}(n }s9J+m 57.inappropriate audit opinion 不适当的审计意见
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; :>u{BG;=79 59.tolerable misstatement 可容忍错报
?2agU XPSWAp) 60.the acceptable level of detection risk 可接受的检查风险
e78} g>{=R|uO5 查看《
注会考试《审计》中的128个英文单词(二) 》
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