H>Ks6V)RL4 jceHKl 1.audit
审计 2]3G1idB F'XlJ M 2.attestation 鉴证
9\:w8M X' w~]}acP 3.credibility 可信赖程度
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p7_F 4.audit of financial statements 财务报表
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)l{7 FbuKZp+ 5.agreed-upon procedures 执行商定程序
R@&?i=gk gkLr]zv 6.high levels of assurance 高水平保证
t:disL&!E =@%MV( 7.compilation 编制
GV=V^Fl . ^>eFm8`N 8.reliability 可靠性
f)WPOTEY 'h k @>" 9.relevance 相关性
5uzpTNAMM1 #|q;t 10.professional skepticism 职业谨慎
9'l.TcVm`, hl}dgp(( 11.objectivity 客观性
vRxL&8`& >H8^0n)? 12. professional competence 专业胜任能力
eZ[#+0J ^T=5zqRD 13.Senior/CPA-in-charge 项目经理
uQ-WTz|* X=\x&Wt 14.audit engagement letter 业务约定书
~;` fC|) 8XgVY9]Qm 15.recurring audit 连续审计
IK85D>00T R+C+$?4NG 16.the client 委托人
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CPA 更换
注册会计师 =GLYDV []!tT-Gzy 18.the existing CPA 现任注册
会计师
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K%K+h 21.issue the audit report 出具审计报告
8}]l9"q( +ESX.Vel 22.expert 专家
*pmoLiuB> bXk:~LE 23.the board of directors 董事会
WReYF+Uen Q^\{Zg)p 24.knowledge of the entity‘ s business 了解被审计单位情况
A5`#Ot*3 l@(t^68OD 25.assess material misstatement risks评估重大错报风险
V>DXV-%&C &IxxDvP3k 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
^a: Saq-} 9(V=Ubj 27.a general knowledge of —— 初步了解―――的情况
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@DRfNJ} eYPt 29.the prior year‘s working papers 以前年度
工作底稿
YN$ndqOP =lw4 H_ 30.minutes of meeting 会议纪要
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1v+JCOy o%y+Y;|?J 32.appropriateness 适当性
17?NR\Q RI7qsm6RN 33.accounting estimate 会计估计
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wR`w@5,d e/g<<f- 35.going concern assumption 持续经营假设
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tf /TR"\xQF 36.audit plan 审计计划
:Q0?ub] /S-/SF:>g 37.significant audit areas 重点审计领域
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I_R5\l}O+D E1mI Xd;. 39.fraud舞弊
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Ep#<$6> 40.modified or additional procedures 修改或追加审计程序
RBMMXJj 7M&.UzIY` 41.misappropriation of assets 侵占资产
3(Hj7d7'} fJ|Bu("N 42.transactions without substance 虚假交易
uaZ"x&oZ# g~i''lng 43.unusual pressures 异常压力
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|]i *IjdN,wox 45.materialiy 重要性
mYsuNTx!. d6Q :{!Sd" 46.exceed the materiality level 超过重要性水平
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c DEe?WS CU7iva 48.an acceptably low level 可接受水平
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Fl +lXdRc`6 50.misstatements or omissions 错报或漏报
nFf\tf%8 |n-a\ 51.aggregate 总计
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wD- " N`V*0h 52.subsequent events 期后事项
0YsN82IDD '6Z/-V4k 53.adjust the financial statements 调整财务报表
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8L\ gw}7%U`T9 54.perform additional audit procedures 实施追加的审计程序
=."WvBKg F~uA-g 55.audit risk 审计风险
aF4V|?+ .-1{,o/&Q 56.detection risk 检查风险
6m;wO r 'piF_5(@ 57.inappropriate audit opinion 不适当的审计意见
bW 79<T'+ *|.yX%"k 58.material misstatement 重大的错报
F6neG~Y dA M ilTo 59.tolerable misstatement 可容忍错报
[b)K@Ha ?6l, 60.the acceptable level of detection risk 可接受的检查风险
bju,p"J1-E #VMBn} 查看《
注会考试《审计》中的128个英文单词(二) 》
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