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审计 ptCAtEO72 ?S0gazZm 2.attestation 鉴证
i9B1/?^W& hcJny 3.credibility 可信赖程度
V+dFL9 \!Fx,#r$7- 4.audit of financial statements 财务报表
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5.agreed-upon procedures 执行商定程序
ATq-&1hs 8pE0ANbq 6.high levels of assurance 高水平保证
,].S~6IM n%%u0a% 7.compilation 编制
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Q!(qL[o <cx,Z5W 9.relevance 相关性
@K}8zMmW# d\{a&\v 10.professional skepticism 职业谨慎
+f]\>{o4 B>{\qj)% 11.objectivity 客观性
-_xC,dwK cd?a rIV5 12. professional competence 专业胜任能力
[R9!Tz ]Yd7 13.Senior/CPA-in-charge 项目经理
x}*Y =Xh eF%IX 14.audit engagement letter 业务约定书
@ZFU< e$! a8[Q1Fa4| 15.recurring audit 连续审计
a"|\n_ ;x~[om21; 16.the client 委托人
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5dFV2 mzoNXf:x 17.change
CPA 更换
注册会计师 ja|XFs~ D-!#TN`Y 18.the existing CPA 现任注册
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W@e q oJ4w7 19.the successor CPA 后任注册
会计师 .jps6{ j9IeqlL 20.the preceding CPA前任
注册会计师 D |BP]j}6 AG==A&d>$ 21.issue the audit report 出具审计报告
r")zR, sxBRg= 22.expert 专家
xgQ]#{tG {Vj25Gt 23.the board of directors 董事会
va_TC!{; I-`qo7dQ_S 24.knowledge of the entity‘ s business 了解被审计单位情况
-a(\(^NW |}y6U< I 25.assess material misstatement risks评估重大错报风险
}bxx]rDl xFcRp2W9R 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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r S.kFs{;1x 27.a general knowledge of —— 初步了解―――的情况
YvP u%=eF !1M=9 ~$! 28.a more knowledge of—— 进一步了解的情况
[Y^1}E* _U@;Z*(%vh 29.the prior year‘s working papers 以前年度
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/\B[lRn =*u:@T=d5 30.minutes of meeting 会议纪要
LN?b6s75U ?fXlrJ 31.business risks 经营风险
koizk&) $*u{i4b 32.appropriateness 适当性
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?8LRd5LH `*1059 34.management representations 管理层声明
G3G"SJ np yfD)|lK 35.going concern assumption 持续经营假设
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(ZU6 G)E#wh_S^ 37.significant audit areas 重点审计领域
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38.error 错误
Je6=N3) gl4|D 39.fraud舞弊
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Odo"S;) Hkv4t5F 41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易
Q.Kr;64G :K3nJ1G& 43.unusual pressures 异常压力
3-Q*umh fDdTs@)6 44.the suspected noncompliance 涉嫌存在违法行为
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8 45.materialiy 重要性
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;)O - 1{-W?n 47.approach the materiality level 接近重要性水平
A;sd rA R;X8%' 48.an acceptably low level 可接受水平
<N %8"o l.i"Z pik 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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;B%5yl 50.misstatements or omissions 错报或漏报
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EX[X|"r 2&W(@wT$ 52.subsequent events 期后事项
<%JRZYZ Qr;es,f 53.adjust the financial statements 调整财务报表
2O|o%`? ?wps_XU 54.perform additional audit procedures 实施追加的审计程序
|n;gGR\ '"5"$)7 55.audit risk 审计风险
xa#:oKF3 %8kbX 56.detection risk 检查风险
DU7kZ #[*e$C 57.inappropriate audit opinion 不适当的审计意见
aW3yl}`{ VwoCRq* 58.material misstatement 重大的错报
%HuQc^ :&dY1.<N+ 59.tolerable misstatement 可容忍错报
n>\BPiz lC6#EU; 60.the acceptable level of detection risk 可接受的检查风险
E~zLhJTUL' joifIp_ 查看《
注会考试《审计》中的128个英文单词(二) 》
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