iP6$;Y{ZA yZE"t[q#O 1.audit
审计 ]L@VpHEj C0eP/d 2.attestation 鉴证
}SR}ET&z 3Sv<Viuo 3.credibility 可信赖程度
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"5S; 4.audit of financial statements 财务报表
审计 {7LO|E}7 nw){}g 5.agreed-upon procedures 执行商定程序
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y~@ rLw3\>y 7.compilation 编制
\$n?J(N })rJU/ 8.reliability 可靠性
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9.relevance 相关性
rnz9TmN:*1 #Cks&[!c 10.professional skepticism 职业谨慎
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){% TR/'L!EE 11.objectivity 客观性
r<,W{Va ]PJb 9$f2 12. professional competence 专业胜任能力
mojD !*_5 B' 13.Senior/CPA-in-charge 项目经理
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U'' {1,]8!HBJ 14.audit engagement letter 业务约定书
f<bc8Lp xs_l+/cZ 15.recurring audit 连续审计
mZDL=p ">PpC]Y1 16.the client 委托人
0vbiq 28>PmH]7 17.change
CPA 更换
注册会计师 RLBjl%Q> ]@)T] 18.the existing CPA 现任注册
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c|OIUc `KBgVhS> 19.the successor CPA 后任注册
会计师 bI/d(Q%#< &"]Uh 20.the preceding CPA前任
注册会计师 (jv!q@@2C. W|XTa 21.issue the audit report 出具审计报告
ZWH?=Bk: ICwhqH& 22.expert 专家
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22lC^)`TE mVFz[xI 24.knowledge of the entity‘ s business 了解被审计单位情况
$K1 /^ T7`9[ 25.assess material misstatement risks评估重大错报风险
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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
k9H7(nS{ VU6nu4 27.a general knowledge of —— 初步了解―――的情况
+rse,b&U( D5x }V 28.a more knowledge of—— 进一步了解的情况
ej-x^G?C .zxP,]"l 29.the prior year‘s working papers 以前年度
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Cj^:8 ?% &iCE/ 30.minutes of meeting 会议纪要
9i4!^DM_ Pl(+&k`} 31.business risks 经营风险
s6Ox!)& P9h]Bu 32.appropriateness 适当性
k{_ Op/k}V %%J)@k^vH 33.accounting estimate 会计估计
O9y4.`a" C%P)_)--V 34.management representations 管理层声明
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*((wp4b 35.going concern assumption 持续经营假设
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w-N 36.audit plan 审计计划
$U=E7JO *h6Lh]7 37.significant audit areas 重点审计领域
wcz|Zy r~ gjn`W 38.error 错误
e45gjjts bH+x `]{A 39.fraud舞弊
=*EIe z*.x 6f1%5&si 40.modified or additional procedures 修改或追加审计程序
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2J{Ml# 41.misappropriation of assets 侵占资产
$50rj ]iu}5]?) 42.transactions without substance 虚假交易
0uX"KL]Elf D5]4(]k& 43.unusual pressures 异常压力
ZI"L\q=|0# UUb n7& 44.the suspected noncompliance 涉嫌存在违法行为
>s#[dr\ww _ 4:@+{ 45.materialiy 重要性
J[E_n;d1 %jaB>4.A: 46.exceed the materiality level 超过重要性水平
I,4t;4;Zk l|#WQXs*c{ 47.approach the materiality level 接近重要性水平
H:9Z.|{Gv !]c]:ed\C 48.an acceptably low level 可接受水平
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SZa 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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^^,q 5Z2E))UU 50.misstatements or omissions 错报或漏报
~Ab nksR 3#fu;??1. 51.aggregate 总计
/Mk85C79 zh5'oE&[yC 52.subsequent events 期后事项
[$; \1P/ Nxk3uF^ 53.adjust the financial statements 调整财务报表
hw[ jVx /18Z4TA 54.perform additional audit procedures 实施追加的审计程序
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(ok4 a*4"j2j v 55.audit risk 审计风险
qyXx`'e _@es9 56.detection risk 检查风险
BcJ]bIbKb en\shc{R]` 57.inappropriate audit opinion 不适当的审计意见
*69yB mNcoR^(VN 58.material misstatement 重大的错报
;zy[xg.7 dc#Db~v}k 59.tolerable misstatement 可容忍错报
bu`8QQ"C rNzsc|a: 60.the acceptable level of detection risk 可接受的检查风险
YG2rJY+* 7%rSo^t,L 查看《
注会考试《审计》中的128个英文单词(二) 》
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