Q(lo{AFc 4^TG>j?M 1.audit
审计 1HXjN~XF *vflscgt 2.attestation 鉴证
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X<i^qoV 3.credibility 可信赖程度
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exa=(i j:5=s%S 4.audit of financial statements 财务报表
审计 g,}_G3[j0m Id'X*U7Q 5.agreed-upon procedures 执行商定程序
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'd.EC# -}=i 04^ 7.compilation 编制
vk+VP 1D h?rp|uPQ 8.reliability 可靠性
A9f)tqbc >_e]C}QUr 9.relevance 相关性
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%`OJ.:k yOphx07 ( 11.objectivity 客观性
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if2#d~ #N#'5w-G 12. professional competence 专业胜任能力
NPCs('cd>? [<- 13.Senior/CPA-in-charge 项目经理
TcIcS]w% B-.gI4xa 14.audit engagement letter 业务约定书
4#ug]X4Y') ko Z 15.recurring audit 连续审计
xgpi-l >=RmGS 16.the client 委托人
"B= fG}tMSI 17.change
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注册会计师 &=#[(vl ?3*l{[@J 18.the existing CPA 现任注册
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会计师 #bMuvaP~ fIj|4a+ 20.the preceding CPA前任
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;<E 21.issue the audit report 出具审计报告
y=`2\L" O m1),;RsH 22.expert 专家
K%"5ImM O$IEn/%+ 23.the board of directors 董事会
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" 24.knowledge of the entity‘ s business 了解被审计单位情况
9A}# 6 \=uKHNP?# 25.assess material misstatement risks评估重大错报风险
4"{ooy^Q *$p2*%7Ne 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
Ko;{I?c %F!1 27.a general knowledge of —— 初步了解―――的情况
5!l0zLQPo )Z(TCJ~~! 28.a more knowledge of—— 进一步了解的情况
VG,u7A*Z# J13>i7]L% 29.the prior year‘s working papers 以前年度
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!y!~ 30.minutes of meeting 会议纪要
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lx8@D %;e/7`>Ma 31.business risks 经营风险
+w.JpbQ& p$h4u_ 32.appropriateness 适当性
lmfi |55N?=8 33.accounting estimate 会计估计
AI,(z;{P $/.zm;D 34.management representations 管理层声明
HvM)e.! hg+X(0 35.going concern assumption 持续经营假设
f2^r[kPX" JS*m65e 36.audit plan 审计计划
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\'rP_I> 2'_:S@ 37.significant audit areas 重点审计领域
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)=AHf?hn x9;gT&@H 39.fraud舞弊
F{eU";D ZJwrLV 40.modified or additional procedures 修改或追加审计程序
0TGLM#{ Eo#u#IY 41.misappropriation of assets 侵占资产
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7N:Y?Hi\ 43.unusual pressures 异常压力
6ek;8dL wvbPnf^y 44.the suspected noncompliance 涉嫌存在违法行为
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( 45.materialiy 重要性
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% vgUb{D 46.exceed the materiality level 超过重要性水平
0KGY\,ae:; _io+YzS 47.approach the materiality level 接近重要性水平
B>GE9y5 <^zHE=h" 48.an acceptably low level 可接受水平
yqi^>Ce0 .G+Pe'4a 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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]# ``OD.aY^s 50.misstatements or omissions 错报或漏报
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51.aggregate 总计
^}:# &2 `F n!m 52.subsequent events 期后事项
O2BW6Wc -5T=:2M 53.adjust the financial statements 调整财务报表
'B@e8S)y ~-PjW#J% 54.perform additional audit procedures 实施追加的审计程序
rk7QZVE P#fM:z@[ 55.audit risk 审计风险
=:/BV=tv L2, 1Kt7 56.detection risk 检查风险
( YQWbOk `;)\u 57.inappropriate audit opinion 不适当的审计意见
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+'Fs 58.material misstatement 重大的错报
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mExVYp h e_V O3" 60.the acceptable level of detection risk 可接受的检查风险
tl><"6AIP xj[(P$,P 查看《
注会考试《审计》中的128个英文单词(二) 》
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