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B- m*WEge*$t 1.audit
审计 <L[)P{jn?p 2FtEt+A+' 2.attestation 鉴证
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e#m -^%"w 3.credibility 可信赖程度
}T(q "Vf~ (>% Vj 4.audit of financial statements 财务报表
审计 l@2`f#y1~< f;I"tugO 5.agreed-upon procedures 执行商定程序
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HAOrwJFqU 6.high levels of assurance 高水平保证
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9 7.compilation 编制
G5@@m- 1>*<K/\qg 8.reliability 可靠性
HCCp<2D"C B,qZwc| 9.relevance 相关性
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YO Nr7.BDA 10.professional skepticism 职业谨慎
K*D]\/; ^ r/w@Dh]{_ 11.objectivity 客观性
z^a?t<+ tg4&j$ 12. professional competence 专业胜任能力
)bJ6{& MZ[g|o!)v 13.Senior/CPA-in-charge 项目经理
z~;qDf|I ?~9X:~6\ 14.audit engagement letter 业务约定书
\YyU5f7'; t$Ji{t- 15.recurring audit 连续审计
zTzG&B- (3S/"ZE 16.the client 委托人
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!6}% 17.change
CPA 更换
注册会计师 ijSYQ u+I3VK_) 18.the existing CPA 现任注册
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0pG(+fN_9 &cejy>K 19.the successor CPA 后任注册
会计师 0|k[Wha# P?-44m# 20.the preceding CPA前任
注册会计师 S;kc{? /R?uxhV 21.issue the audit report 出具审计报告
D($UbT-v |/ 7's' 22.expert 专家
uZI:Kt# }tq9 /\ 23.the board of directors 董事会
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+9|7=d 24.knowledge of the entity‘ s business 了解被审计单位情况
U5s]dUs ( vUExS Z^ 25.assess material misstatement risks评估重大错报风险
2(x KE_| 2,`mNjHh 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
uvd> JB}h}nb 27.a general knowledge of —— 初步了解―――的情况
~UFsi VpL a_j#l(] 9 28.a more knowledge of—— 进一步了解的情况
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e6a8ad 29.the prior year‘s working papers 以前年度
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!7|9r$ b8Sl3F?-~ 30.minutes of meeting 会议纪要
Sv",E@!f *]u/,wCB 31.business risks 经营风险
$*> _0{< Qk?Jy<Ra 32.appropriateness 适当性
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H]4DO ~)(Dm+vZ 33.accounting estimate 会计估计
S}yb~uc, ywBo9|%T 34.management representations 管理层声明
oDK\v8w- DSa92:M} 35.going concern assumption 持续经营假设
*GnO&&m'B X ^)5O>>|t 36.audit plan 审计计划
qN(;l&Q jR:Fih-} 37.significant audit areas 重点审计领域
#{PNdINoU YkbLf#2AE| 38.error 错误
'!GI:U+g }x-8@9S~z 39.fraud舞弊
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P9jXT 40.modified or additional procedures 修改或追加审计程序
P40eK0e6 m\Nc}P_"p 41.misappropriation of assets 侵占资产
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2 )%+ cQb%bmBc5 42.transactions without substance 虚假交易
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1Zzw|@#>o nIT=/{oyi 44.the suspected noncompliance 涉嫌存在违法行为
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C5?M/xj 45.materialiy 重要性
oyY,uB.| >Li?@+Zl 46.exceed the materiality level 超过重要性水平
~CscctD{; ':@qE\( 47.approach the materiality level 接近重要性水平
X+jSB, pDT6>2t 48.an acceptably low level 可接受水平
nz+KA\iW 75ob1h" 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
n9yxZu 64cmv}d _ 50.misstatements or omissions 错报或漏报
it@s(1EO# #(G&%I A|; 51.aggregate 总计
wXnt3)e V2X(f6v 52.subsequent events 期后事项
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!1c(UR 53.adjust the financial statements 调整财务报表
d29HEu ,#6\:i 54.perform additional audit procedures 实施追加的审计程序
i)ctrdP- J(]nPwm=.- 55.audit risk 审计风险
.N 2Yxty8> Z^3Risi 56.detection risk 检查风险
#SmWF|/ OWzIea@ 57.inappropriate audit opinion 不适当的审计意见
xUUp?]9y pOXEM1"2A 58.material misstatement 重大的错报
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Yv)/DsSyL eAj}/2y" 60.the acceptable level of detection risk 可接受的检查风险
Nx"?'-3Hm qA42f83 查看《
注会考试《审计》中的128个英文单词(二) 》
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