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irj( 1.audit
审计 xW7[ VTXc^ Ir=G\/A 2.attestation 鉴证
_T_} k:&X >I',%v\?@ 3.credibility 可信赖程度
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s{@7 z6P~HF+&h 4.audit of financial statements 财务报表
审计 Ko)f:=Qo yq1G6hw 5.agreed-upon procedures 执行商定程序
'<>?gE0Cd 5~d=,;yE 6.high levels of assurance 高水平保证
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Y[W :Zhl; 7.compilation 编制
[NV/*>"j& //RD$e?h~ 8.reliability 可靠性
XM#nb$gl IyM:9=}5 9.relevance 相关性
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, 10.professional skepticism 职业谨慎
C{+JrHV%h Ug384RzHN 11.objectivity 客观性
<AK9HPxP >x6)AH. 12. professional competence 专业胜任能力
#$]8WSl ]]e>Jym 13.Senior/CPA-in-charge 项目经理
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lSav?V_ saDu'SmYV 14.audit engagement letter 业务约定书
C=IN " [KCR@__ 15.recurring audit 连续审计
Xq<_r^ p 16+(m 16.the client 委托人
4P"XT dn:\V?9 17.change
CPA 更换
注册会计师 c`/=)IO4% m4yWhUi(o 18.the existing CPA 现任注册
会计师
t,Q"Pt? }0f~hL24 19.the successor CPA 后任注册
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Vw{\l KT7R0 v 20.the preceding CPA前任
注册会计师 A~^x*#q{4 J#q^CWN3R 21.issue the audit report 出具审计报告
|>1#)cONW 6 !N2B[9 22.expert 专家
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t "rfBYl` 23.the board of directors 董事会
gdg``U;)p mD|Q+~=|e 24.knowledge of the entity‘ s business 了解被审计单位情况
+zXcTT[V TB= _r(:l+ 25.assess material misstatement risks评估重大错报风险
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N =-&h@mB;G 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
8EX?/33$ }`!-WY 27.a general knowledge of —— 初步了解―――的情况
8TK*VOf` bUds E1f 28.a more knowledge of—— 进一步了解的情况
`M(st%@n Y9&na&vY? 29.the prior year‘s working papers 以前年度
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K-K>'T9F} ReL+V 30.minutes of meeting 会议纪要
~B?Wg! )4.-6F7U? 31.business risks 经营风险
.:GOKyr(~ &49WfctT 32.appropriateness 适当性
2?v }w<Ydl M{jq6c 33.accounting estimate 会计估计
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4i5b.bU$ 34.management representations 管理层声明
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35.going concern assumption 持续经营假设
:z *jl'L 7+IRI|d 36.audit plan 审计计划
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O _OS,zZ0 37.significant audit areas 重点审计领域
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^MoU2c @8+v6z 38.error 错误
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WK@<# >"|t*kS 40.modified or additional procedures 修改或追加审计程序
ET 0(/Zz Li$2 Gpc/ 41.misappropriation of assets 侵占资产
5hDy62PRr >,I'S2_Zl 42.transactions without substance 虚假交易
B@VAXmCaoV ll- KK`Ka 43.unusual pressures 异常压力
&%8IBT H*+7{;$ 44.the suspected noncompliance 涉嫌存在违法行为
t7sEY =dQ/^C_hj 45.materialiy 重要性
!^v~hD$_q m|t\w|B2 46.exceed the materiality level 超过重要性水平
M)AvcZNs vy2"B ch 47.approach the materiality level 接近重要性水平
9_e_Ne`i`? ]VE3u_kR 48.an acceptably low level 可接受水平
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^KHW 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
)0"T?Ivp] Uj3HAu 50.misstatements or omissions 错报或漏报
[!8bjc]c <*-8E(a 51.aggregate 总计
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t)g%9 k^ %+;l|Z{Uf 53.adjust the financial statements 调整财务报表
\pTv;( 'Ffvd{+:8 54.perform additional audit procedures 实施追加的审计程序
|"9vq<` ! hEZV&y 55.audit risk 审计风险
G ;ZN>8NB ?4Fev_5m 56.detection risk 检查风险
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}Y&qT? 57.inappropriate audit opinion 不适当的审计意见
g)D@4RM 8G|?R#& 58.material misstatement 重大的错报
rKdsVW ; C(5lD&\5 59.tolerable misstatement 可容忍错报
0uPcEpIA p=Leoc1 60.the acceptable level of detection risk 可接受的检查风险
,j\uvi(Y NWQ7%~#k* 查看《
注会考试《审计》中的128个英文单词(二) 》
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