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2.attestation 鉴证
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! 9t.u9C=!F 3.credibility 可信赖程度
{&2aH>V/ gD"]uj< 4.audit of financial statements 财务报表
审计 /'V(F* g ]wH,534 5.agreed-upon procedures 执行商定程序
qno8qF* 7q>Y)*V 6.high levels of assurance 高水平保证
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UZHX5+S 7.compilation 编制
tgy= .o] bbDl?m&bq 8.reliability 可靠性
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D0>L' 9.relevance 相关性
uM!$`JN i8F^ N= 10.professional skepticism 职业谨慎
>vDa`| g :^c' P<HM 11.objectivity 客观性
#kO.'oIl .eg?FB'7 12. professional competence 专业胜任能力
_Eus<c LL|uMe"Jb 13.Senior/CPA-in-charge 项目经理
mE`OG8 O]"3o,/]G 14.audit engagement letter 业务约定书
^sLnKAN ?;s}GpEY: 15.recurring audit 连续审计
zYCrfr F/MzrK\':m 16.the client 委托人
6}Se$XMl n"[VM=YGI 17.change
CPA 更换
注册会计师 [D8u.8q ^6tcB* #A 18.the existing CPA 现任注册
会计师
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Y,\K9 !H,_*u. 19.the successor CPA 后任注册
会计师 T=/GFg' dKs^Dq 20.the preceding CPA前任
注册会计师 85>WK+= bPaE;?m 21.issue the audit report 出具审计报告
hxIG0d!o wA@y B" 22.expert 专家
$$UMc-Pq 7MRu=Z.-b 23.the board of directors 董事会
z:RclDm wz!a;]agg 24.knowledge of the entity‘ s business 了解被审计单位情况
U>0' K3_ }(x| 25.assess material misstatement risks评估重大错报风险
eBZa9X$ hD~P)@^ 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
Kd2?9gaw Oeua<,]Z~ 27.a general knowledge of —— 初步了解―――的情况
BUH~aV $U,`M" 28.a more knowledge of—— 进一步了解的情况
<SiD m-=E U}H2!et&,) 29.the prior year‘s working papers 以前年度
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{.=zv|3 {fkW0VB; 30.minutes of meeting 会议纪要
jft%\sY aE[>^~Lv} 31.business risks 经营风险
+&LzLF.bK ZTCzD8 32.appropriateness 适当性
('!{kVLT- 'qGKS:8 33.accounting estimate 会计估计
[kdt]+'+ 7qfo%n" 34.management representations 管理层声明
R<}WNZl %s.hqr,I 35.going concern assumption 持续经营假设
}*WNrS">S 71AR)6<R 36.audit plan 审计计划
{`Ekv/XWa ("2ukHc 37.significant audit areas 重点审计领域
r 5!ie!5gE yo)a_rY 38.error 错误
JCjQR`) //c<p 39.fraud舞弊
13oR-Stj| goYRA_%cX 40.modified or additional procedures 修改或追加审计程序
owClnp9K aGK =VN}r 41.misappropriation of assets 侵占资产
&^ECQ t;P%&:"@M 42.transactions without substance 虚假交易
m'Jk!eo 7X3<8:% 43.unusual pressures 异常压力
K`!q1g` Am~ NBQ7 44.the suspected noncompliance 涉嫌存在违法行为
R} nY8zE [@Hv, 45.materialiy 重要性
m5HP56a 3nfw:. 46.exceed the materiality level 超过重要性水平
:Jp$_T&E "yR56`= 47.approach the materiality level 接近重要性水平
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%l$i~ 5oz[Njq4 48.an acceptably low level 可接受水平
gi::?ET/. ^%X,Rml<e 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
xk}(u`:. 8l|v#^v 50.misstatements or omissions 错报或漏报
)A]E:]2 x)6yWr[ri% 51.aggregate 总计
g%z?O[CN L@*0wx`fU 52.subsequent events 期后事项
yteJHaq ien >Ou 53.adjust the financial statements 调整财务报表
F{*S}&q*)o }8E//$J 54.perform additional audit procedures 实施追加的审计程序
iE}jilU !:Lb^C;/ 55.audit risk 审计风险
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Ryd 8Rq+eOP=S 56.detection risk 检查风险
jd;=5(2 -a`EL]NX 57.inappropriate audit opinion 不适当的审计意见
ybBLBJb ^FSUK 58.material misstatement 重大的错报
K~nk:}3Ui [3`T/Wm 59.tolerable misstatement 可容忍错报
5m")GWQaP@ ]Xcqf9k 60.the acceptable level of detection risk 可接受的检查风险
YH`/;H=$G/ <wwcPe} 查看《
注会考试《审计》中的128个英文单词(二) 》
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