Th!S?{v |E?%Cj^W 1.audit
审计 bz>#}P=58G fnXl60C% 2.attestation 鉴证
[hFyu|I! xK_$^c. 3.credibility 可信赖程度
h@Hmo^!9J n_c0=YH 4.audit of financial statements 财务报表
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1,3g GZ4{<QG 5.agreed-upon procedures 执行商定程序
?2G^6>O` B1p9pr 6.high levels of assurance 高水平保证
=h&^X>! gjs-j{* 7.compilation 编制
RF6|zCWuI O&X-)g= 8.reliability 可靠性
$[]=6.s Xt~/8)& 9.relevance 相关性
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@_KY 10.professional skepticism 职业谨慎
pF8'S{y Z1OcGRN! 11.objectivity 客观性
6zNN 8 8zY)0 12. professional competence 专业胜任能力
|%M%j'9 &E9%8Q)r( 13.Senior/CPA-in-charge 项目经理
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X0C\87xfG .^v7LF]Q 15.recurring audit 连续审计
PB9<jj; OZv&{_b_ 16.the client 委托人
[hiOFmMJZ- Nd6N:1- 17.change
CPA 更换
注册会计师 6!gGWn5>} Gge"`AT 18.the existing CPA 现任注册
会计师
Q2#)Jx\6! 8)H"w$jq 19.the successor CPA 后任注册
会计师 bRIb'%=+GA H?B.Hp| 20.the preceding CPA前任
注册会计师 @lBH@HR=C Ao]F_hZ 21.issue the audit report 出具审计报告
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DSIa3!0 Fm2t:,= 23.the board of directors 董事会
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p<J/J.E m\k$L7O 25.assess material misstatement risks评估重大错报风险
I4");T3 BS{">lPmx 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
{<|0M%v ).vdKNzw 27.a general knowledge of —— 初步了解―――的情况
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iI_Fbw8 k,&W5zBKe 30.minutes of meeting 会议纪要
|epe;/ ^y h 31.business risks 经营风险
+6TKk~0e^ #6YNgJNk 32.appropriateness 适当性
9PGSr4V1 _mn4z+ 33.accounting estimate 会计估计
g:*yjj (*M(gM{; 34.management representations 管理层声明
HAU8H'h 1Ju{IEV 35.going concern assumption 持续经营假设
M`5^v0,C ZBnf?fU 36.audit plan 审计计划
)qxL@w. gmM79^CEF 37.significant audit areas 重点审计领域
\C>I6{ lw Kr$X4 38.error 错误
uS&bfx2 E]e6a^J# 39.fraud舞弊
\"uR&D TQ>1u 40.modified or additional procedures 修改或追加审计程序
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hj:s t<`BaU 41.misappropriation of assets 侵占资产
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dC2m 42.transactions without substance 虚假交易
%f>V\z_C N8!B2uPQ 43.unusual pressures 异常压力
0ogTQ`2Z: kdF#Nm 44.the suspected noncompliance 涉嫌存在违法行为
L1J"_.=P !!P)r1=g 45.materialiy 重要性
muY4:F.C( a{{([uZ 46.exceed the materiality level 超过重要性水平
|m?0h.O, DsP+#PX 47.approach the materiality level 接近重要性水平
#kxg|G[Ol <vPIC G) 48.an acceptably low level 可接受水平
le1'r>E$ kgA')] 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
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\>1{^ 6T)D6;@L 50.misstatements or omissions 错报或漏报
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udw5A*Ls V%3K") 52.subsequent events 期后事项
0t<TZa]V 0/),ylCj 53.adjust the financial statements 调整财务报表
3s$m0 4sG^bZ, 54.perform additional audit procedures 实施追加的审计程序
\=nY&Ml ?6a:!^eL 55.audit risk 审计风险
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=>ignoeI G<>`O;i 57.inappropriate audit opinion 不适当的审计意见
yA6"8f
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whD%Oz*f tcmG>^YM 59.tolerable misstatement 可容忍错报
xeZ,}YP) qex.}[ 60.the acceptable level of detection risk 可接受的检查风险
Pxl7zz&pl= `L0}^|`9 查看《
注会考试《审计》中的128个英文单词(二) 》
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