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审计 gg>QXui DQT'OZ:w 2.attestation 鉴证
!_vxbfZO )adV`V%=> 3.credibility 可信赖程度
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a 6<2H 7' 4.audit of financial statements 财务报表
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} 5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证
!$A/.;0$ DmpT<SI+! 7.compilation 编制
&\1n=y h%:rJ_#Zl 8.reliability 可靠性
Dn6U8s& B*N1)J\5 9.relevance 相关性
R*:>h8 zw['hqW 10.professional skepticism 职业谨慎
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11.objectivity 客观性
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(|{- GL=}Vu`(* 12. professional competence 专业胜任能力
<q8@a0e@ TjyL])$ 13.Senior/CPA-in-charge 项目经理
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[9 14.audit engagement letter 业务约定书
5BJE [ n7>g 15.recurring audit 连续审计
$P=C7; v8)"skVnFG 16.the client 委托人
V&w2pp0 X/yq<_ g 17.change
CPA 更换
注册会计师 _p^"l2%D/ N ~{N Nf Y 18.the existing CPA 现任注册
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DcW?L^Mst .qgUD 19.the successor CPA 后任注册
会计师 J#zr50@@ z5kAf~A 20.the preceding CPA前任
注册会计师 |5bLV^mv]i {%f{U"m 21.issue the audit report 出具审计报告
F!]Sr'UA $@>0;i:: 22.expert 专家
8NWo)y49H r- <O'^C 23.the board of directors 董事会
Mf1(4F s_'&_>D 24.knowledge of the entity‘ s business 了解被审计单位情况
"j@\a)a 2yZr!Rb~* 25.assess material misstatement risks评估重大错报风险
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5 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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sGI d9K8[Q5^3 27.a general knowledge of —— 初步了解―――的情况
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;O)K!FH 28.a more knowledge of—— 进一步了解的情况
c+ oi8G |_V(^b} 29.the prior year‘s working papers 以前年度
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pk :P;\ mQj=-\p 31.business risks 经营风险
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xW 32.appropriateness 适当性
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.! 33.accounting estimate 会计估计
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2f#g 34.management representations 管理层声明
qCV<-o :?>7Z6 35.going concern assumption 持续经营假设
gc9R;B1 j/FLEsU!R 36.audit plan 审计计划
0!T`.UMI Y%pab/Y 37.significant audit areas 重点审计领域
5(3O/C{?~ rtV`Q[E 38.error 错误
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@5Xo2}o-Q \N,ox(f?gW 41.misappropriation of assets 侵占资产
J ^'El^F $[ {5+ * 42.transactions without substance 虚假交易
2 !s&|lI &*C5Nnlv 43.unusual pressures 异常压力
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-Op 44.the suspected noncompliance 涉嫌存在违法行为
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J|`0GDSn =]Wi aF 46.exceed the materiality level 超过重要性水平
(}: s[cs y&/IJst&aq 47.approach the materiality level 接近重要性水平
=[6^NR( {]0e=#hw 48.an acceptably low level 可接受水平
;cor\R G]^[i6PQs 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
_BczR:D* T(b9b,ov) 50.misstatements or omissions 错报或漏报
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}E'0vf/ * {g3ia 52.subsequent events 期后事项
|=?#Xbxz <W4F`6`x 53.adjust the financial statements 调整财务报表
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q<1% 54.perform additional audit procedures 实施追加的审计程序
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\ YH&=cI@ 55.audit risk 审计风险
]c.w+< k3~9;Z 56.detection risk 检查风险
C|'DKT4M& (eHyas %X 57.inappropriate audit opinion 不适当的审计意见
/%wS5IZ^ O'y8q[2KE 58.material misstatement 重大的错报
18X@0e U{U"%XdO 59.tolerable misstatement 可容忍错报
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_c;V 60.the acceptable level of detection risk 可接受的检查风险
5KCB^`|b>t }F`|_8L*v) 查看《
注会考试《审计》中的128个英文单词(二) 》
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