Yx,7e(AI` uJeJ=7,EO 1.audit
审计 ='_3qn. -5|el3%) 2.attestation 鉴证
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NA!U =6i+K.}e 3.credibility 可信赖程度
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"(fp 5.agreed-upon procedures 执行商定程序
$b2~H+u( Dhfor+Epy 6.high levels of assurance 高水平保证
V@TA~'$| 4FZ/~Y1} 7.compilation 编制
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`q(_\ x 8.reliability 可靠性
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jp@X,HES &-JIXVd*R 10.professional skepticism 职业谨慎
Wm5[+z|2?9 {;zHkmx 11.objectivity 客观性
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12. professional competence 专业胜任能力
*.+F]- ;l `Ufx 13.Senior/CPA-in-charge 项目经理
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{V&vRr 14.audit engagement letter 业务约定书
e7\gd\ P4c3kO0 15.recurring audit 连续审计
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yr%R 16.the client 委托人
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CPA 更换
注册会计师 pv&iJ7RN a2i:fz=[ 18.the existing CPA 现任注册
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ZrA*MN aI`d 19.the successor CPA 后任注册
会计师 Fm6]mz%~u# x!pd50- 20.the preceding CPA前任
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21.issue the audit report 出具审计报告
qQO*:_ezzk ,1lW`Krx 22.expert 专家
dnXu(e% zxx9)I@?A 23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况
7^UY%t W[]|Uu/% 25.assess material misstatement risks评估重大错报风险
H1KXAy`& QR8]d1+GV 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
)`\Q/TMl5 AeN:wOm 27.a general knowledge of —— 初步了解―――的情况
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v$(Z}Hg /d Ua 29.the prior year‘s working papers 以前年度
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5nceOG8 u(?U[pe[ 30.minutes of meeting 会议纪要
C#1'kQO DW :\6k 31.business risks 经营风险
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Oh8L; 32.appropriateness 适当性
Gi$\th, FYefn3b 33.accounting estimate 会计估计
Sz')1< CtD<%v3` 34.management representations 管理层声明
V$Oj@vI Az#kE.8b*A 35.going concern assumption 持续经营假设
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U~q4$qqE 36.audit plan 审计计划
v@s"*E/PF7 lU&2K$` 37.significant audit areas 重点审计领域
+u\w4byl w-v8P`V 38.error 错误
5xNOIOpDB YZnFU( j 39.fraud舞弊
DZb0'+jQ m6xbO 40.modified or additional procedures 修改或追加审计程序
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;G"!y<F 41.misappropriation of assets 侵占资产
U-f8D HL>l.IG? 42.transactions without substance 虚假交易
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HTMo.hr O<Ay`p5 44.the suspected noncompliance 涉嫌存在违法行为
4mX]JH`UTe X9^q-3&60 45.materialiy 重要性
gf4Hq&Rf dpt P(H 46.exceed the materiality level 超过重要性水平
ybv< 1 bS55/M w 47.approach the materiality level 接近重要性水平
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,,#6SR(n <dBz]W 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
{c drMP@"" Pmr'W\aIR 50.misstatements or omissions 错报或漏报
q1r-xsjV= wXBd"]G)C 51.aggregate 总计
4ISIg\:c* j0Os]a 52.subsequent events 期后事项
#E<~WpP n>SK2` 53.adjust the financial statements 调整财务报表
[E2".F3 6ZjY-)h 54.perform additional audit procedures 实施追加的审计程序
LHA:frC G#uB%:)&0u 55.audit risk 审计风险
YX3NZW2i H,j_2JOY= 56.detection risk 检查风险
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9KxE +9<:z\B| 59.tolerable misstatement 可容忍错报
!I91kJt7 ]}]+aB 60.the acceptable level of detection risk 可接受的检查风险
|&bucG= 4)L};B= 查看《
注会考试《审计》中的128个英文单词(二) 》
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