Tz?0E"yx Uop`) 1.audit
审计 &<RK=e'*x Q^k\q 2.attestation 鉴证
z IT)Hs5 z+(V2?xcvt 3.credibility 可信赖程度
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U4WL 5.agreed-upon procedures 执行商定程序
<*F!A' w2o jC}2>_#m( 6.high levels of assurance 高水平保证
{GP#/5$= '`nf7b( 7.compilation 编制
:'0. sRkPXzK 8.reliability 可靠性
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9.relevance 相关性
w1J%%//(h xjK@Q1MJ 10.professional skepticism 职业谨慎
#m;|QWW thK4@C|X4 11.objectivity 客观性
eRm 9LOp wMvAm%}+ 12. professional competence 专业胜任能力
\;bDDTM DICS6VG} 13.Senior/CPA-in-charge 项目经理
6s(.ul 'S#D+oF(1~ 14.audit engagement letter 业务约定书
C=,O'U(ep $;VY`n 15.recurring audit 连续审计
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U]}f]GK '<-F3 17.change
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注册会计师 B6J< !5* 18.the existing CPA 现任注册
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UR<a7j"@2 7;r Jr&.) 19.the successor CPA 后任注册
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x-"<^< 21.issue the audit report 出具审计报告
":W$$w< %Fp1c K 22.expert 专家
J7FzOwd1h UiQF4Uc" 23.the board of directors 董事会
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RGe2N| 24.knowledge of the entity‘ s business 了解被审计单位情况
hOj(*7__ aW*8t'm;m' 25.assess material misstatement risks评估重大错报风险
:R1F\FT* EZJ[+ -Q; 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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[yx8?5 27.a general knowledge of —— 初步了解―――的情况
[Z2mH &`I 7aP| 28.a more knowledge of—— 进一步了解的情况
l|sC\;S -jk-ve 29.the prior year‘s working papers 以前年度
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_fjHa6S ;D|g5$OE& 30.minutes of meeting 会议纪要
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31.business risks 经营风险
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mR^%+~ ,;)_$%bHc 32.appropriateness 适当性
Jxsch\ f,'^"Me$c 33.accounting estimate 会计估计
qZYh^\ MeDlsO 34.management representations 管理层声明
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35.going concern assumption 持续经营假设
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irF+(&q]jh HQGH7<=Om 37.significant audit areas 重点审计领域
&0RKNpwg 'Esz#@R 38.error 错误
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@umn[J#* <lP5}F87 40.modified or additional procedures 修改或追加审计程序
+[7 DRT: +Uxtxl' 41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易
u-R;rf5%k tZygTvK/S 43.unusual pressures 异常压力
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!SThK8j$7 45.materialiy 重要性
jH[{V[<#X LfMN 'Cb 46.exceed the materiality level 超过重要性水平
,'byJlw_pv &W%fsy< 47.approach the materiality level 接近重要性水平
Dv}VmC"" YLp#z8 1e 48.an acceptably low level 可接受水平
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+Xu?W] 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
eKe[]/}e9 y<m}dW6[\ 50.misstatements or omissions 错报或漏报
b$Q#Fv&P Q#pgl 51.aggregate 总计
7W=s.Gy7G\ yH(%*-S 52.subsequent events 期后事项
(S8hr,%n LT:8/&\ 53.adjust the financial statements 调整财务报表
RpzW- M<xF4L3] 54.perform additional audit procedures 实施追加的审计程序
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6K6o 57.inappropriate audit opinion 不适当的审计意见
~\u?Nf~L ?{r -z3@ N 58.material misstatement 重大的错报
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&s<&h _.5ABE 59.tolerable misstatement 可容忍错报
p*~b5'+ C+ aA-s{af 60.the acceptable level of detection risk 可接受的检查风险
838@jip dyt.(2 查看《
注会考试《审计》中的128个英文单词(二) 》
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