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P C0>L<*C 1.audit
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7 qagR?)N)u 3.credibility 可信赖程度
u%=2g'+)_ kjOkPp 4.audit of financial statements 财务报表
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!dj 5.agreed-upon procedures 执行商定程序
3BF3$_u)o ''q#zEf6 6.high levels of assurance 高水平保证
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iHf: UgZL<} 7.compilation 编制
S&D8Rao5 o]GZq.. 8.reliability 可靠性
qG]0z_dPE~ Fr (;C> 9.relevance 相关性
l|;]"&|_]c lvLz){ 10.professional skepticism 职业谨慎
aB`jFp- !\^W *nQ>l 11.objectivity 客观性
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12. professional competence 专业胜任能力
i|28:FJA n?9FJOqi 13.Senior/CPA-in-charge 项目经理
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A5_r(Z-5 WSGho(\ 15.recurring audit 连续审计
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16.the client 委托人
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R6Pj"@0 19.the successor CPA 后任注册
会计师 ,/!^ZS* \eRct_ 20.the preceding CPA前任
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z! #]Jg> 21.issue the audit report 出具审计报告
^uPg71r: cIP%t pTW. 22.expert 专家
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5 23.the board of directors 董事会
Wr'1Y7z wrsr U 24.knowledge of the entity‘ s business 了解被审计单位情况
Hxleh><c- n9-WZsc1 25.assess material misstatement risks评估重大错报风险
iJCv+p_f ,ne3uPRu7~ 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
JY~CMR5#.O 432]yhQ 27.a general knowledge of —— 初步了解―――的情况
5Yww,s !fjB oK+ 28.a more knowledge of—— 进一步了解的情况
;82?ACCP py'xBi6}v 29.the prior year‘s working papers 以前年度
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\Pe+]4R-Xo ~=|QPO(d 30.minutes of meeting 会议纪要
Sl@Ucc31 !/=.~B 31.business risks 经营风险
o/oLL w ~qK/w0=j 32.appropriateness 适当性
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nlaW$b{= KKWvV4u 34.management representations 管理层声明
{faIyKtW aK7}} 35.going concern assumption 持续经营假设
DKkilqVM '}"&JO~vPj 36.audit plan 审计计划
RaP,dR+P &y(%d 7@/ 37.significant audit areas 重点审计领域
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joL}f[ 38.error 错误
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2(m#WK7>F mkl^2V13~ 40.modified or additional procedures 修改或追加审计程序
[+!&iN +[_3h9BK 41.misappropriation of assets 侵占资产
,i8%qm8 n=|% H'U 42.transactions without substance 虚假交易
g(,^';j ia_lP 43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为
bvZ:5M UM<s#t`\3 45.materialiy 重要性
TQ5kM m;t&P58f 46.exceed the materiality level 超过重要性水平
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qI${7 47.approach the materiality level 接近重要性水平
M|fV7g 0%4OmLBT 48.an acceptably low level 可接受水平
`!AI:c*3p1 l5\V4 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
Rd|8=`) ZY@ntV? 50.misstatements or omissions 错报或漏报
}r!hm?e KSHq0A6/q% 51.aggregate 总计
)ax>* O;|Cu7WU 52.subsequent events 期后事项
x*=1C,C DUh\x>^ 53.adjust the financial statements 调整财务报表
*>1^q9M P,9Pn)M| 54.perform additional audit procedures 实施追加的审计程序
CPMGsW^ ?_cOU@n 55.audit risk 审计风险
`b%lojT. &;=/^~EG 56.detection risk 检查风险
F=e-jKogK Z*Gf`d: 57.inappropriate audit opinion 不适当的审计意见
C,GZ Vxu V`Plf 58.material misstatement 重大的错报
P.QF9% Iy&,1CI"] 59.tolerable misstatement 可容忍错报
i];P!Gm i^V(LGQF 60.the acceptable level of detection risk 可接受的检查风险
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+jyGRSo 查看《
注会考试《审计》中的128个英文单词(二) 》
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