3Yn:fsy uJ2C+$=Ul 1.audit
审计 | 7t=\
wFKuSd 2.attestation 鉴证
YzforM^F PM#$H 3.credibility 可信赖程度
mtiO7w"M\7 GQEI f$ 4.audit of financial statements 财务报表
审计 ?yK%]1O fRca"v V 5.agreed-upon procedures 执行商定程序
_47j9m]f 4GmSG,] 6.high levels of assurance 高水平保证
]%vGC^ A8A:@-e8A 7.compilation 编制
9-X{x95] nN(D
7wk 8.reliability 可靠性
-Z[R S{#+T %
zIl_/s 9.relevance 相关性
3Vb=6-| RE(=! 8lGR 10.professional skepticism 职业谨慎
WF3DGqs_] `\WcF7 11.objectivity 客观性
{="Su{i}} ebl)6C 12. professional competence 专业胜任能力
P!>{>r4 O>tC]sm% 13.Senior/CPA-in-charge 项目经理
[~Z'xY
y aHVdClD2o 14.audit engagement letter 业务约定书
mTI\,x%<OC YokZar2a0 15.recurring audit 连续审计
}]Gi@Nh|o ?-RoqF 16.the client 委托人
~|0F?~eR7 #buV;!_!E? 17.change
CPA 更换
注册会计师 h1G*y TCEXa?,L 18.the existing CPA 现任注册
会计师
/I`bh D=q;+,Pc 19.the successor CPA 后任注册
会计师 oZ\qT0*eb GtAJ#[5w 20.the preceding CPA前任
注册会计师 yccuTQvz
uZ=UBir 21.issue the audit report 出具审计报告
~T p8>bmSR +cE tm 22.expert 专家
h.}t${1ZC 3_
jCsX 23.the board of directors 董事会
Ndug9j\2 I]WeZ,E 24.knowledge of the entity‘ s business 了解被审计单位情况
+|}K5q \ 4/-))F&s 25.assess material misstatement risks评估重大错报风险
c|!A?>O? i &[2Ej|o 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
t}c}@i_c =|WV^0=S'% 27.a general knowledge of —— 初步了解―――的情况
)68fm\t( ;([tf; 28.a more knowledge of—— 进一步了解的情况
Jv4D^>yj[ 5E oWyy 29.the prior year‘s working papers 以前年度
工作底稿
X
gx2 ma]F%E+$ 30.minutes of meeting 会议纪要
tci%=3,) lu@>?,< 31.business risks 经营风险
VM V]TPks> Jq+$_Uqd 32.appropriateness 适当性
h<^:Nn *|,ykb> 33.accounting estimate 会计估计
" jQe\ ==jw3_W 34.management representations 管理层声明
,;=( )- 0@FM^ejA# 35.going concern assumption 持续经营假设
~=AKX(Q $ DZQdhv 36.audit plan 审计计划
uZiY<(X ^Mvsq) 37.significant audit areas 重点审计领域
N;`[R>Z~ cLyuCaH>c 38.error 错误
N5 rG.6K ~q_+;W. 39.fraud舞弊
\#+2;L |n6
Q 40.modified or additional procedures 修改或追加审计程序
moJT8tb o"ah\"#el 41.misappropriation of assets 侵占资产
w[$nO# 4{pemqS* 42.transactions without substance 虚假交易
D>7_P7]y 1={Tcq\] 43.unusual pressures 异常压力
WO(&<(? sc $QbO c 44.the suspected noncompliance 涉嫌存在违法行为
,I&0#+}n #L IsL 45.materialiy 重要性
9X{nJ" tj^:SW.0 46.exceed the materiality level 超过重要性水平
`TlUJ]d) ME10dr 47.approach the materiality level 接近重要性水平
ks#Z~6+3 h^_taAdS` 48.an acceptably low level 可接受水平
|Q)w3\S$ %M,d/4=P 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
7+!7]'V $H:h(ia: 50.misstatements or omissions 错报或漏报
GWqY$YT J_[[BJ&}x 51.aggregate 总计
5f*'wA B%g :Z 52.subsequent events 期后事项
b`W'M:$ d,rEEc Y 53.adjust the financial statements 调整财务报表
j]l}K*8( !>2\OSp! 54.perform additional audit procedures 实施追加的审计程序
4d._Hd=' "`3^MvC 55.audit risk 审计风险
q>:&xR"ra ;1g-z] 56.detection risk 检查风险
(F
' i`nw"8 57.inappropriate audit opinion 不适当的审计意见
r=H\4%P4 rUpAiZfz > 58.material misstatement 重大的错报
%V1T!< AW&s-b%P 59.tolerable misstatement 可容忍错报
,Ho.
O7H KIBZQ.uG 60.the acceptable level of detection risk 可接受的检查风险
U>-#(' jKV?!~/F 查看《
注会考试《审计》中的128个英文单词(二) 》
I;Fy
k70w; U4L=3T+:[