FY)US> Khh}flRy 1.audit
审计 } "&Ye T930tX6"h 2.attestation 鉴证
bs'hA@r &Z(6i}f,Gp 3.credibility 可信赖程度
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4.audit of financial statements 财务报表
审计 hGcu(kAC, m7u" awM^ 5.agreed-upon procedures 执行商定程序
@V Sr'?7- _h I81Lzq 6.high levels of assurance 高水平保证
2AW*PDncxP {TvB3QOsj 7.compilation 编制
P9x':I$ V0G[f}tm' 8.reliability 可靠性
"TVmxE%( 8v)iOPmDC 9.relevance 相关性
vwzElZ{C:v |_hIl(6F5N 10.professional skepticism 职业谨慎
M[C)b\ %Iiu#- 'B 11.objectivity 客观性
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V@nZ_. 12. professional competence 专业胜任能力
d(K}v\3! TPYh<p# 13.Senior/CPA-in-charge 项目经理
U_RWqKL !gcea?I 14.audit engagement letter 业务约定书
MS]Q\g}U X%T%N;P 15.recurring audit 连续审计
L^=G(op* o?^Rw*u0/ 16.the client 委托人
R7A:K]iJ5 Yq'D-$@ 17.change
CPA 更换
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[ ?XV3Y3 18.the existing CPA 现任注册
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B}J0d j^/=.cD| 19.the successor CPA 后任注册
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mNsd&Rk' 20.the preceding CPA前任
注册会计师 EeGTBVms m;0ZV%c*j 21.issue the audit report 出具审计报告
Z)f?X G_M8? G0 22.expert 专家
ZSr!L@S P26"z))~d 23.the board of directors 董事会
">5$;{;2r 5}b)W>3@` 24.knowledge of the entity‘ s business 了解被审计单位情况
D^}2ilk! |D_4 iFC 25.assess material misstatement risks评估重大错报风险
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' 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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s{@7 z6P~HF+&h 27.a general knowledge of —— 初步了解―――的情况
=G !]_d0 R:rols"QM 28.a more knowledge of—— 进一步了解的情况
bn7g!2 v3G$9(NE; 29.the prior year‘s working papers 以前年度
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rs,'vV-2\ zRgAmX/g 30.minutes of meeting 会议纪要
< FY%QB)h K &%8w 31.business risks 经营风险
3#Iq5vT y.-Kqa~ 32.appropriateness 适当性
T=RabKVYP qC5IV}9` 33.accounting estimate 会计估计
x[u6_6=q9 Zy.3yQM9i 34.management representations 管理层声明
TF 80WMt %m|1LI( 35.going concern assumption 持续经营假设
.Hk.'>YR ]]e>Jym 36.audit plan 审计计划
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lSav?V_ yivWT;` 37.significant audit areas 重点审计领域
C=IN " [KCR@__ 38.error 错误
Xq<_r^ p 16+(m 39.fraud舞弊
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jeB"j nB0KDt_ 41.misappropriation of assets 侵占资产
9Q*:II 5m;BL+>YE 42.transactions without substance 虚假交易
G:@1.H` RS#C4NG 43.unusual pressures 异常压力
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))nTd= !}5rd\ 45.materialiy 重要性
:DeJnE PIdGis5G 46.exceed the materiality level 超过重要性水平
uvw1 _j? z: 47.approach the materiality level 接近重要性水平
fsWIz1K awjAv8tPO! 48.an acceptably low level 可接受水平
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~-,Yh 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
Z~}9^ (qc '=eVem= 50.misstatements or omissions 错报或漏报
gVy`||z TuaP 51.aggregate 总计
!6z{~Z: S]Di1E^r;_ 52.subsequent events 期后事项
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3}fhU{-c Rg+#(y 54.perform additional audit procedures 实施追加的审计程序
rO YD[+ }%<_>b\ 55.audit risk 审计风险
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KkfV ~Nf|,{[(5 56.detection risk 检查风险
a5/Dz&>j6 #?,"/Btq 57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报
lR9uD9Dr 2\1bQq\ 59.tolerable misstatement 可容忍错报
.}uri1k"@k xE$lx:C"FU 60.the acceptable level of detection risk 可接受的检查风险
-@Urq>^v T F S$8F 查看《
注会考试《审计》中的128个英文单词(二) 》
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