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审计 ~u[1Vz4#3 mGmZ}H'{ 2.attestation 鉴证
{FILt3f; 2$o\`^dy 3.credibility 可信赖程度
,&* BhUC I9#l2<DYlX 4.audit of financial statements 财务报表
审计 28-z zQu9LN 5.agreed-upon procedures 执行商定程序
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= 6.high levels of assurance 高水平保证
]j$(so" H_1&>@ 3 7.compilation 编制
3e\IRF xzb Lso%1M 8.reliability 可靠性
Nm%#rZrN~Q +-5YmN' 9.relevance 相关性
E4_,EeC# 23Q 88z 10.professional skepticism 职业谨慎
z 61F q AOV{@b( 11.objectivity 客观性
K;w]sN+I ~9;udBfwF 12. professional competence 专业胜任能力
qIh9? |`U XSh[#qJ 13.Senior/CPA-in-charge 项目经理
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kx.S Y\4B2:Qd9 14.audit engagement letter 业务约定书
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q$K}Fm1C 15.recurring audit 连续审计
hb}Qt Q #hXvGon$? 16.the client 委托人
lJx5scN[ 2zX9c<S=5 17.change
CPA 更换
注册会计师 "t-9q {/48n83n 18.the existing CPA 现任注册
会计师
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会计师 ={o)82LV :wUi&xw 20.the preceding CPA前任
注册会计师 cXYE!( )6o%6$c 21.issue the audit report 出具审计报告
OF-g7s6VH it-2]Nw 22.expert 专家
{yd(n_PqY q [+KQ, 23.the board of directors 董事会
H"?Ndl: .}(X19R 24.knowledge of the entity‘ s business 了解被审计单位情况
vCOtED*< 3 `NSSS 25.assess material misstatement risks评估重大错报风险
T&Z*=ShH <l eE.hhf. 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
L2%D$!9 \,lIPA/L 27.a general knowledge of —— 初步了解―――的情况
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U}B~Y 2a 7"~z~ 28.a more knowledge of—— 进一步了解的情况
wZKmU WB `h) 29.the prior year‘s working papers 以前年度
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[N"=rY4G {)Shc;Qh 30.minutes of meeting 会议纪要
w`dSc@ : 6k{gI.SG 31.business risks 经营风险
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|: % 32.appropriateness 适当性
Eb5BJ-XeS^ ?t/\ ID 33.accounting estimate 会计估计
>Dz8+y ^_W] @m2 34.management representations 管理层声明
$)6M@S 4sC)hAx&f 35.going concern assumption 持续经营假设
5Ux= 5a -e0?1.A$ 36.audit plan 审计计划
([7XtG/? *,=8x\Shp 37.significant audit areas 重点审计领域
4C*0MV 6(ER$ 38.error 错误
8CH9&N5W5t "}oo`+]Cq 39.fraud舞弊
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`z- X `F>kp1 41.misappropriation of assets 侵占资产
:EH>&vm K;>9K'n 42.transactions without substance 虚假交易
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43.unusual pressures 异常压力
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na@gn 44.the suspected noncompliance 涉嫌存在违法行为
Deq@T { 4RH>i+)pS\ 45.materialiy 重要性
;*=7>"o'` Rh)%; 46.exceed the materiality level 超过重要性水平
_!w69>Nj b.9[Vf_G 47.approach the materiality level 接近重要性水平
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%Z-xh<& XK;Vu#E*^ 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
vjA!+_I6 sI{?4k 50.misstatements or omissions 错报或漏报
/fU-0a8 en6;I[\ 51.aggregate 总计
Fr2F&NN`D U_Q;WPJ 52.subsequent events 期后事项
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>X=V Ph8 53.adjust the financial statements 调整财务报表
*<}R=X. |Nadk(} 54.perform additional audit procedures 实施追加的审计程序
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}?HWUAL\ 55.audit risk 审计风险
A.RG8" bkrl>Im<n 56.detection risk 检查风险
xl,6O!aR ?D(aky#cyc 57.inappropriate audit opinion 不适当的审计意见
@xk ;]H80 mXyg\5 58.material misstatement 重大的错报
vJsg6oH P:5vS:s? 59.tolerable misstatement 可容忍错报
Ag&K@ %|* ~4xn^.w 60.the acceptable level of detection risk 可接受的检查风险
rX)_!mR E!>MJlA:k6 查看《
注会考试《审计》中的128个英文单词(二) 》
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