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a ]ZTcOf 1.audit
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` 2.attestation 鉴证
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Jk. ^Gq5ig1rxy 3.credibility 可信赖程度
t}Ss=0dJO XrS\+y3 4.audit of financial statements 财务报表
审计 Ziz=]D_ Jf)3< ~G 5.agreed-upon procedures 执行商定程序
(;}tf~~r pCC 7(Ouo 6.high levels of assurance 高水平保证
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7.compilation 编制
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iITp**l 8.reliability 可靠性
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"}b'E# iCTQ]H3 10.professional skepticism 职业谨慎
qzK("d =XT)J6z^" 11.objectivity 客观性
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R'+jWH 12. professional competence 专业胜任能力
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%M&3VQ9w 13.Senior/CPA-in-charge 项目经理
Rg* J} D|_V<' 14.audit engagement letter 业务约定书
NP/>H9Q2% o2=A0ogz? 15.recurring audit 连续审计
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xNpg{cQ= 16.the client 委托人
lJ{V ?t rV72D 17.change
CPA 更换
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4:mCXP,x :eOR-}p' 19.the successor CPA 后任注册
会计师 u@=?#a$$ (9$"#o 20.the preceding CPA前任
注册会计师 T&xt`| }Qrab#v 21.issue the audit report 出具审计报告
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<L2emL_' /smiopFcq 23.the board of directors 董事会
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3fJ7 24.knowledge of the entity‘ s business 了解被审计单位情况
4tXSYHd3 [pgZbOIN37 25.assess material misstatement risks评估重大错报风险
zgKY4R{V ~rv})4h 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
GXX+}=b7qO LJQJ\bT? 27.a general knowledge of —— 初步了解―――的情况
"0&N} V 0{tap} 28.a more knowledge of—— 进一步了解的情况
Yck~xt&] ]gEhE 29.the prior year‘s working papers 以前年度
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H4<Nnd\ P<;7j? 30.minutes of meeting 会议纪要
N[U9d}Zv bJ3(ckhq 31.business risks 经营风险
8`v$liH PRs@zkO 32.appropriateness 适当性
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33.accounting estimate 会计估计
F}X0', A^Cj1:, 34.management representations 管理层声明
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Bjj<\8^M 2t1I3yA'{z 36.audit plan 审计计划
{G*QY%j^ IA*KaX2S< 37.significant audit areas 重点审计领域
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i$UQbd 3Wx,oq;4- 39.fraud舞弊
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:q+N&j'3 >nnY:7m 41.misappropriation of assets 侵占资产
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JLe* $L}aQlA1JM 42.transactions without substance 虚假交易
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K5"sj|d& 43.unusual pressures 异常压力
hW2.8f$ U/w. M_S 44.the suspected noncompliance 涉嫌存在违法行为
"="O > z,f=}t[.Y 45.materialiy 重要性
cT'w= cFZCf8:zB 46.exceed the materiality level 超过重要性水平
[CN$ScK, n9hm790x- 47.approach the materiality level 接近重要性水平
TEVI'%F ^toAw8A=@0 48.an acceptably low level 可接受水平
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de*q( 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
rT7^-B* $Ua56Y 50.misstatements or omissions 错报或漏报
@Hjea1@t zlf}. 51.aggregate 总计
S GcBmjP 'K@0Wp 52.subsequent events 期后事项
w:ULi3 FJS'G^ 53.adjust the financial statements 调整财务报表
L-h$Z0]_F #V_GOy1- 54.perform additional audit procedures 实施追加的审计程序
2(#Ks's? iI?{"}BZ 55.audit risk 审计风险
Tz-X o {aDFK;qG. 56.detection risk 检查风险
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~1(j&&kXet WS0JS' 58.material misstatement 重大的错报
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8aPHD 59.tolerable misstatement 可容忍错报
QGPw2Q :BZ0 7`9 60.the acceptable level of detection risk 可接受的检查风险
;+_8&wbqW dbF M,"^ 查看《
注会考试《审计》中的128个英文单词(二) 》
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