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f-3lJ?6 2.attestation 鉴证
?{+}gS^ p{88v3b6 3.credibility 可信赖程度
^c/.D*J[I e\)PGjSI 4.audit of financial statements 财务报表
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]P 5.agreed-upon procedures 执行商定程序
|{Oe&j3| OpiN,>; 6.high levels of assurance 高水平保证
AJj6@hi2P @ Gl=1 7.compilation 编制
n}YRE`>D g4U%(3,>D 8.reliability 可靠性
BCFvqhF7s "zYlddh 9.relevance 相关性
Of-l<Ks\ p6sXftk 10.professional skepticism 职业谨慎
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.p`^v 11.objectivity 客观性
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12. professional competence 专业胜任能力
!x&/M*nBE aLG6y Vtu 13.Senior/CPA-in-charge 项目经理
_O)~<Sk-*z dMYDB 14.audit engagement letter 业务约定书
n)[{nkS6[ N5o jXX!l% 15.recurring audit 连续审计
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16.the client 委托人
Kc0KCBd8]; <AzvVSA, 17.change
CPA 更换
注册会计师 "*<9)vQ6| |tyVC=${ 18.the existing CPA 现任注册
会计师
4s%vx]E ]^E<e!z={$ 19.the successor CPA 后任注册
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QS-a H71LJfH 20.the preceding CPA前任
注册会计师 YiB^m {Q I"WFdGx 21.issue the audit report 出具审计报告
e![n$/E3R ZI}7#K<9X 22.expert 专家
O*X]oX [Jwo,?w 23.the board of directors 董事会
)} tI8 F0qGkMs|f 24.knowledge of the entity‘ s business 了解被审计单位情况
QT&2&#Z T5Yu+>3 25.assess material misstatement risks评估重大错报风险
3Oy?_a$ =:uK$>[ 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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]-&A)M6 lmfvT}$B 29.the prior year‘s working papers 以前年度
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+coVE^/w pxDkf|* 30.minutes of meeting 会议纪要
uD}Q}]Z 9rf6,hF 31.business risks 经营风险
Q9Sh2qF^2 C|*U)#3:F 32.appropriateness 适当性
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c{O!z6sX (p>?0h9[ 33.accounting estimate 会计估计
I<Wp,E9G# 3MH9%*w'0 34.management representations 管理层声明
0Q`Dp;a5& '1'De^%6W 35.going concern assumption 持续经营假设
dG2k4 O bnIl@0Y 36.audit plan 审计计划
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m:SG1m_6 8iA[w-Pv 38.error 错误
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Pqu]?X (E[c-1s 40.modified or additional procedures 修改或追加审计程序
>"5f B l|RBO+} 41.misappropriation of assets 侵占资产
4z%::? \MI2^JN 42.transactions without substance 虚假交易
3Xcjr2]~ D`d*bNR 43.unusual pressures 异常压力
$lVR6|n fqpbsM;M] 44.the suspected noncompliance 涉嫌存在违法行为
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/<C}v~r 1K{u>T 46.exceed the materiality level 超过重要性水平
( f]@lNmx E.LD1Pm0 47.approach the materiality level 接近重要性水平
J'}G~rB<< Z uFk}R"x 48.an acceptably low level 可接受水平
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/]pJ(FFC ] MP*5U>; 50.misstatements or omissions 错报或漏报
&X3G;x2; 27J!oin$ 51.aggregate 总计
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` O'F> 53.adjust the financial statements 调整财务报表
#ME!G/ w :nYsuF 54.perform additional audit procedures 实施追加的审计程序
f4 k ZNDn! Sj 55.audit risk 审计风险
OCW0$V6;D- S@Iza9\|@ 56.detection risk 检查风险
epN!+(v Sy@)Q[A 57.inappropriate audit opinion 不适当的审计意见
DplS\}='s atiyQuT6Wh 58.material misstatement 重大的错报
f`<elWgc" /Fk]>|* 59.tolerable misstatement 可容忍错报
~7=eHU.@ zsM2R"[X 60.the acceptable level of detection risk 可接受的检查风险
^/~ZP?%] Zh 查看《
注会考试《审计》中的128个英文单词(二) 》
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