IQ!\w- .>(Q)"v 1.audit
审计 VqE~c &h~Xq^ 2.attestation 鉴证
:d8W+|1u a"av#Y 3.credibility 可信赖程度
m{7^EF 0oh]61gC 4.audit of financial statements 财务报表
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)_!0C $O{duJU 5.agreed-upon procedures 执行商定程序
jAh2N3) 2..,Sk 6.high levels of assurance 高水平保证
$o +5/c?| \j2;4O?` 7.compilation 编制
uHIiH@S Jjl%R[mI 8.reliability 可靠性
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{}o>{&X O,<IGO 10.professional skepticism 职业谨慎
yIb,,!y9{ &3Zy|p4V< 11.objectivity 客观性
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%03 12. professional competence 专业胜任能力
XM<KF&pVB v_S4hz6w\ 13.Senior/CPA-in-charge 项目经理
~Z ~v 9e U[*S 14.audit engagement letter 业务约定书
E1&b#TE6O rtQHWRUn 15.recurring audit 连续审计
IZ3{>NV 0Y]0!} 16.the client 委托人
L&-hXGx=7 WhBpv(q}. 17.change
CPA 更换
注册会计师 Cv)/7vyB8 \tyg(srw0 18.the existing CPA 现任注册
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NA$zd( ,uz ]V1 19.the successor CPA 后任注册
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注册会计师 ?8,%LIQ? U Q@7n1 21.issue the audit report 出具审计报告
zu2HH<E Q{QYBh& 22.expert 专家
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P"u[ QMo}W{D 23.the board of directors 董事会
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L fQnwy!-\ 24.knowledge of the entity‘ s business 了解被审计单位情况
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r$wZt 25.assess material misstatement risks评估重大错报风险
JIO$=+p QO{y/{ 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
k;dXOn 5~XN>>hp 27.a general knowledge of —— 初步了解―――的情况
'j%F]CK Oq(VvS/ 28.a more knowledge of—— 进一步了解的情况
Wk4.%tpeO7 wyxGe<1 29.the prior year‘s working papers 以前年度
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;oH,~|K >yJ-4lgZ 30.minutes of meeting 会议纪要
f]8I64 I/x iT 31.business risks 经营风险
HjWq[[Nz EA<}[4#jS 32.appropriateness 适当性
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\nrP$ 1+y"i<3) 34.management representations 管理层声明
% 0:p)Z0 o**y Z2 35.going concern assumption 持续经营假设
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LD6:gy 36.audit plan 审计计划
FrTg4 ;%q39U} 37.significant audit areas 重点审计领域
qBk``!|s] X7*` 38.error 错误
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GgFi9Ffj Q}2[hB 40.modified or additional procedures 修改或追加审计程序
|I[7,`C~ \[wCp*;1} 41.misappropriation of assets 侵占资产
HO|-@yOF^ vC/[^ 42.transactions without substance 虚假交易
VU!w!GN]Y m)?5}ZwAH 43.unusual pressures 异常压力
q$ghLGz +zOOdSFk. 44.the suspected noncompliance 涉嫌存在违法行为
WNa0, s0LA^2U 45.materialiy 重要性
`kBnSi o~ |@VF.)_ 46.exceed the materiality level 超过重要性水平
q(z7~:+qNr FJM;X-UOY 47.approach the materiality level 接近重要性水平
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v1[_}N9f>H uf) Oy7FQ 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
~0tdfK0c F#q&( 50.misstatements or omissions 错报或漏报
W 5DbFSgB E%k7wM { 51.aggregate 总计
udqge?Tz j^u[F" 52.subsequent events 期后事项
*crw^e \MYU<6{u 53.adjust the financial statements 调整财务报表
%|Hp Bs#' Q2'eQ0W{o 54.perform additional audit procedures 实施追加的审计程序
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B1T5f1;uY KjR4=9MD 56.detection risk 检查风险
Xza4iV Etnb3<^[t 57.inappropriate audit opinion 不适当的审计意见
8cr NOZS6 {K.rl%_|N 58.material misstatement 重大的错报
;lfWuU%R Gi$gtLtNh 59.tolerable misstatement 可容忍错报
2*[Un( ,Q2N[Jwd$ 60.the acceptable level of detection risk 可接受的检查风险
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\5l $iJnxqn 查看《
注会考试《审计》中的128个英文单词(二) 》
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