_f^KP@^j cZ?QI6|[ 1.audit
审计 EaO@I.[ X&qx4DL 2.attestation 鉴证
x^f)I|t .w.:o2L 3.credibility 可信赖程度
2Kz+COP+ x 6`! 4.audit of financial statements 财务报表
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oS$< 5.agreed-upon procedures 执行商定程序
1jl!VU6 .9qK88fU R 6.high levels of assurance 高水平保证
!SQcV' Y$r78h=4 7.compilation 编制
}6c>BU}DF d qn5G!fI 8.reliability 可靠性
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aFN>w 9.relevance 相关性
37/n"\4 _6ZjF>f 10.professional skepticism 职业谨慎
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KGO 11.objectivity 客观性
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M2; 12. professional competence 专业胜任能力
I#M3cI!X? G21o@38e 13.Senior/CPA-in-charge 项目经理
Q6@<7E]y PLyity-L[7 14.audit engagement letter 业务约定书
)\fY1WD 1PkCWRpR 15.recurring audit 连续审计
jmM|on! i<m(neX[H 16.the client 委托人
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e<L@QNX 17.change
CPA 更换
注册会计师 0CrsZt X _/s"VYFZ 18.the existing CPA 现任注册
会计师
IY`p7 )#i 6Xlzdt 19.the successor CPA 后任注册
会计师 9t"Rw ns BX@Iq 20.the preceding CPA前任
注册会计师 fd\RS1[ @w[i%F,&` 21.issue the audit report 出具审计报告
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?@# Sjpx G@k 22.expert 专家
I{`7 0 u/zBz*zh 23.the board of directors 董事会
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B<mq 24.knowledge of the entity‘ s business 了解被审计单位情况
o\IMYT :HkBP90o 25.assess material misstatement risks评估重大错报风险
Bh>L"'.2 A =Wg0eYy\ 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
_kj]vbG^; "F<CGSo 27.a general knowledge of —— 初步了解―――的情况
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E9HMhUe 6OES'3 Cy 30.minutes of meeting 会议纪要
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TKM 31.business risks 经营风险
yPm2??5MW> /:&!o2&1H 32.appropriateness 适当性
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^}ooE 33.accounting estimate 会计估计
N%y i4 "/#JC}] 34.management representations 管理层声明
yBIlwN`kB C$3*[ 35.going concern assumption 持续经营假设
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2 XFg_ 36.audit plan 审计计划
(!os&/", DX>a0-Xj 37.significant audit areas 重点审计领域
`2~>$Tr yzA05 npTl 38.error 错误
v<qh;2 z*y!Ml1 39.fraud舞弊
iHK~?qd} Nkdv'e\ 40.modified or additional procedures 修改或追加审计程序
JE?p'77C [uq>b|`RG 41.misappropriation of assets 侵占资产
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=BsV`p7rU KaGUpHw 44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性
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O}Og&% 47.approach the materiality level 接近重要性水平
_`$LdqgE SGd]o"VF 48.an acceptably low level 可接受水平
d1/emwH q^@*{H 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
H^_,e= j ,!ZuH?Z 50.misstatements or omissions 错报或漏报
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;?6vKpj; aM^iDJ$> 52.subsequent events 期后事项
-DDA b(2* JuRoeq. 53.adjust the financial statements 调整财务报表
3KLUH=)P -@uFRQt 54.perform additional audit procedures 实施追加的审计程序
*P()&}JK sE9FT#iE 55.audit risk 审计风险
XGlt^<` yTaMlT| 56.detection risk 检查风险
FR(W.5[ > =>/~dIb 57.inappropriate audit opinion 不适当的审计意见
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h.6D l 58.material misstatement 重大的错报
8$Q`wRt(% HN47/]"* 59.tolerable misstatement 可容忍错报
}ze+ tf +,Dc0VC? 60.the acceptable level of detection risk 可接受的检查风险
<sdgL+&1h Pms@!yce 查看《
注会考试《审计》中的128个英文单词(二) 》
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