W[c[ulY& pHQrjEF
* 1.audit
审计 9d&@;&al YBh|\ 2.attestation 鉴证
-Zq\x' J,4,#2M8 3.credibility 可信赖程度
=mR~\R(
I yq. <,b=87 4.audit of financial statements 财务报表
审计 ICck 0S! mi[t1cN)= 5.agreed-upon procedures 执行商定程序
=LXjq~p {uUV(FzF6 6.high levels of assurance 高水平保证
OQW%nF9~ GuK3EM*_ 7.compilation 编制
eHHY.^| Q$+6f,m#W 8.reliability 可靠性
r{>Q{$Q H9;0$Y(e- 9.relevance 相关性
I3gl
+)Q q QcQnd2K 10.professional skepticism 职业谨慎
l266ufO.u- Ri>4:V3K 11.objectivity 客观性
{wy{L-X 'tTUro1~ 12. professional competence 专业胜任能力
+3uPHpMB- T:T`M:C. 13.Senior/CPA-in-charge 项目经理
)]}G8A FKZ'6KM&A 14.audit engagement letter 业务约定书
{W+IUvn 6ChFsteGFr 15.recurring audit 连续审计
(+yH ziDvDu= 16.the client 委托人
;
b{yu| GYZP?E p* 17.change
CPA 更换
注册会计师 !"2S'oQKS za%gD 18.the existing CPA 现任注册
会计师
zu3Fi= |0 xKR\w!+Z' 19.the successor CPA 后任注册
会计师 arIEd VfNa ho-#Xbq#g 20.the preceding CPA前任
注册会计师 ;NOmI+t0w& t4iD<{4 21.issue the audit report 出具审计报告
},n? ?g\emhG 22.expert 专家
y2W|,=Vd u,V_j|(e 23.the board of directors 董事会
V7b;q
C' C. BlB 24.knowledge of the entity‘ s business 了解被审计单位情况
]A;.}1'
Y-UXr8 25.assess material misstatement risks评估重大错报风险
(xfh 9=. G9^xv 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
hK,a8%KnFA 7u{V1_n1 27.a general knowledge of —— 初步了解―――的情况
C}#$wge
b)@D@K"5 28.a more knowledge of—— 进一步了解的情况
Lqdapx"Z_ ZN
Vrja* 29.the prior year‘s working papers 以前年度
工作底稿
Ngj&1Ta&[ o%bf7)~s 30.minutes of meeting 会议纪要
ZIKSHC9 SRtw 31.business risks 经营风险
T|8:_4/l -woFKAy` 32.appropriateness 适当性
'W,*mfB nY7gST 33.accounting estimate 会计估计
M^*\$K% +OqEe[Wk# 34.management representations 管理层声明
g<@Q)p*ow =z;]FauR! 35.going concern assumption 持续经营假设
[YP{%1*RM )X;051Q 36.audit plan 审计计划
oYdE s&qq RC}m]!Uz 37.significant audit areas 重点审计领域
2"HTD|yy GeDI\
- 38.error 错误
8v z h5,U D2g/P8.<A 39.fraud舞弊
GGnlkp& E obE8iG@H 40.modified or additional procedures 修改或追加审计程序
>+Ig<}p <#J5.I 1 41.misappropriation of assets 侵占资产
cF4,dnI Hdg
Ny \ 42.transactions without substance 虚假交易
7nNNc[d*= JO`r)_ 43.unusual pressures 异常压力
gROK4'j6y 63 'X#S 44.the suspected noncompliance 涉嫌存在违法行为
qEuO@oE =6qTz3t 45.materialiy 重要性
;@T0wd_i| R)BXN~dQ 46.exceed the materiality level 超过重要性水平
SkMFJ?J/ T\n6^@.> 47.approach the materiality level 接近重要性水平
;}iB9 Tl "!D y[J 48.an acceptably low level 可接受水平
+}N'Xa/Jt $&&E[JY 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
jQzl!f1c3 &oMWs]0 50.misstatements or omissions 错报或漏报
SOq:!Qt P
woiX#vz 51.aggregate 总计
:^Pks R EwX&Cj". 52.subsequent events 期后事项
w8>h6x" aUzCKX%>C 53.adjust the financial statements 调整财务报表
u1
L^INo/ "5Y6.$Cuf! 54.perform additional audit procedures 实施追加的审计程序
Vn4wk>b}$2 7dcR@v`c 55.audit risk 审计风险
R?O)vLmd C= V2Y_j 56.detection risk 检查风险
8'zZVX D< UL-_z++G 57.inappropriate audit opinion 不适当的审计意见
cd1G
.10 ~<f[7dBv 58.material misstatement 重大的错报
UPU$SZAIx ?' .AeoE- 59.tolerable misstatement 可容忍错报
R`cP%7K _yv#v_Z 60.the acceptable level of detection risk 可接受的检查风险
.Zcz
ya 3}<U'%sd 查看《
注会考试《审计》中的128个英文单词(二) 》
N=B
G0t$ ];LFv5"