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KZm l*d(;AR 1.audit
审计 Ws|j#X< ] Zy5%gI 2.attestation 鉴证
"hH.#5j /rnu<Q#iH 3.credibility 可信赖程度
G}b]w~ML~ jtW!"TOY 4.audit of financial statements 财务报表
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3^ _x(o*v[Pt 5.agreed-upon procedures 执行商定程序
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HTe w"-Lc4t+ 6.high levels of assurance 高水平保证
|EX(8y P2#XKG 7.compilation 编制
Whm,F^ M_/7D|xl/T 8.reliability 可靠性
eg;~zv nrub*BuA 9.relevance 相关性
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4t MOQ*]fV: 10.professional skepticism 职业谨慎
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jCOIuw 11.objectivity 客观性
8]/bK5` Vc\MV0lr 12. professional competence 专业胜任能力
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*LlW@ &^}1O:8e 13.Senior/CPA-in-charge 项目经理
5\:^y'g[ R3gdLa. 14.audit engagement letter 业务约定书
]hk w0rRSD4S8B 15.recurring audit 连续审计
?PeJlpYzV g+vva" 16.the client 委托人
Y']\Jq{OS ]%@M>?Ywc 17.change
CPA 更换
注册会计师 . qO@Q = C~,a!
qY 18.the existing CPA 现任注册
会计师
c|e~BQdRw n'n/Tu 19.the successor CPA 后任注册
会计师 !Xf5e*1IS {6|38$Rl 20.the preceding CPA前任
注册会计师 Cjm`|~&e+ ;=)k<6 21.issue the audit report 出具审计报告
Dp,L/1GQ8 !/'t5~x[ 22.expert 专家
2=,lcWr ]!?;@$wx 23.the board of directors 董事会
kCWV r p& y<I6a, 24.knowledge of the entity‘ s business 了解被审计单位情况
bh,[ 3X% @vC4[:"pD} 25.assess material misstatement risks评估重大错报风险
FH?U(- q9KHmhUD 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
+\d56j+D 5sj4;w[ 27.a general knowledge of —— 初步了解―――的情况
q;T{|5/O o4G ?nvK- 28.a more knowledge of—— 进一步了解的情况
6tgt>\y JU1~e@/'% 29.the prior year‘s working papers 以前年度
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O,{6*[)@ q/4J.jL 30.minutes of meeting 会议纪要
{Z(h.de 3oF45`3FV 31.business risks 经营风险
,>bh$| X9v.1s, 32.appropriateness 适当性
h5*JkRm JFcLv=U 33.accounting estimate 会计估计
'.IW.{;$ dyz2.ZY~2 34.management representations 管理层声明
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jiC 35.going concern assumption 持续经营假设
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-nF lPm\ 36.audit plan 审计计划
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pk/ 37.significant audit areas 重点审计领域
*'Sd/%8{ OcR$zlgs[v 38.error 错误
hci6P>h<ia ?AK(| 39.fraud舞弊
I5k$H$ sXLq*b? 40.modified or additional procedures 修改或追加审计程序
1-8mFIK dU&a{$ku[ 41.misappropriation of assets 侵占资产
L*Tj^q!t+ 6KXtcXQ 42.transactions without substance 虚假交易
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e(]!GA 43.unusual pressures 异常压力
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-I*bt 44.the suspected noncompliance 涉嫌存在违法行为
($q-_m epA:v|S 45.materialiy 重要性
>!eAM ) Q- cFtu-w 46.exceed the materiality level 超过重要性水平
B~1_ 28\ q }i]'7 47.approach the materiality level 接近重要性水平
,;EIh} +SP{hHa^ 48.an acceptably low level 可接受水平
|XaIx#n zU5v /'h>d 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
#3i3G(mQ &PR5q7 50.misstatements or omissions 错报或漏报
MU`1LHg lp.ldajN 51.aggregate 总计
Km qMFB62 Y+kfBvxyf 52.subsequent events 期后事项
E-T)*`e HZ aV7dOZ8 53.adjust the financial statements 调整财务报表
66g9l9wm( ?h$NAL? 54.perform additional audit procedures 实施追加的审计程序
hr#M-K UFXaEl}R 55.audit risk 审计风险
OV1_|##LC %^?fMeI|Y 56.detection risk 检查风险
6hno)kd{= &W|[r( 57.inappropriate audit opinion 不适当的审计意见
p)KheLiZ *z5.vtfu! 58.material misstatement 重大的错报
U\g/ 2dM /j#n 59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险
UE8kpa)cQ J4k=A7^N 查看《
注会考试《审计》中的128个英文单词(二) 》
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