rW(<[2 vg t}]R0O.s 1.audit
审计 d`+@
_)ea ^*=.Vuqy 2.attestation 鉴证
CFU'-
#b _rU%DL? 3.credibility 可信赖程度
W dNOE;R [|!A3o 4.audit of financial statements 财务报表
审计 yhpeP .sOEqwO}> 5.agreed-upon procedures 执行商定程序
E 'O[E= *P.Dbb8vn 6.high levels of assurance 高水平保证
O.% $oV Btgxzf 7.compilation 编制
ecRY,MN ?' :v):J} 8.reliability 可靠性
/:OSql5K*< B<" `<oG@| 9.relevance 相关性
*lT: P- =
olmBXn/ 10.professional skepticism 职业谨慎
q&RezHK l TC+L\7 11.objectivity 客观性
GZwz4=` ,'f^K!iA 12. professional competence 专业胜任能力
aF41?.s +xc1cki_{ 13.Senior/CPA-in-charge 项目经理
9 cwy;au <X b B; 14.audit engagement letter 业务约定书
\_w>I_=F G (o9*m1 15.recurring audit 连续审计
Fb0r(vQ^ zY=eeG+4s 16.the client 委托人
bk}'wcX<+] G)G
257K"~ 17.change
CPA 更换
注册会计师 ;qN;oSK +338z<'Z! 18.the existing CPA 现任注册
会计师
._i|+[ O
;dtz\ 19.the successor CPA 后任注册
会计师
P<
5v\\ CVy\']
20.the preceding CPA前任
注册会计师 ?;0w 1 ;LXwW(_6d 21.issue the audit report 出具审计报告
:+qd>;yf# NrK.DY4 22.expert 专家
-/'_XR@1 ~Bi>T15e 23.the board of directors 董事会
!JGe
.U5 9{KL^O?g 24.knowledge of the entity‘ s business 了解被审计单位情况
TF1,7
Qd S<Os\/* 25.assess material misstatement risks评估重大错报风险
9-3, DxZ} ``?79 MJ5 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
!K[UJQs\ ("r\3Mvs 27.a general knowledge of —— 初步了解―――的情况
+ ;LO|! @$aGVEcU$ 28.a more knowledge of—— 进一步了解的情况
[(rT,31cW NZoNsNu*C. 29.the prior year‘s working papers 以前年度
工作底稿
{KGEv%
Kt#_Ln_6 30.minutes of meeting 会议纪要
=f/CBYNw@V Db`SNk= 31.business risks 经营风险
NxW
Dw $Vp*,oRL 32.appropriateness 适当性
6Lc{SR #=g1V?D 33.accounting estimate 会计估计
.<Rw16O D>fg 34.management representations 管理层声明
;0vCZaEF B%^W$7
q 35.going concern assumption 持续经营假设
S 6CI+W 7M/v[dwL 36.audit plan 审计计划
\'Q rJ ?D OAauD$Hh 37.significant audit areas 重点审计领域
)UCc! OU
esL9 38.error 错误
fg)VO6Wo& DYDeb i6 39.fraud舞弊
HSk_'g(\0 AxtmG\o> 40.modified or additional procedures 修改或追加审计程序
;aN_!!
r N<PD
Q 41.misappropriation of assets 侵占资产
2O
2HmL "vka7r 42.transactions without substance 虚假交易
x:K~?c3 w7@TM%nS 43.unusual pressures 异常压力
|z7V1xF 6Hp+?mmh 44.the suspected noncompliance 涉嫌存在违法行为
;
I;&O5Y 8<)ZpB,7 45.materialiy 重要性
GoLK
95"]
k-Yli21-/| 46.exceed the materiality level 超过重要性水平
bFIM07 \$4 [qG= 47.approach the materiality level 接近重要性水平
bu9.HvT' w^"IR 48.an acceptably low level 可接受水平
_a#k3r @-ml=S7;Sz 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
]9N&I/- lvsj4cT 50.misstatements or omissions 错报或漏报
)qRH?Hsb7 *4ido? 51.aggregate 总计
V3>tW,z 4{@{VsXN
52.subsequent events 期后事项
PjD9D. -VeCX] 53.adjust the financial statements 调整财务报表
.VCF[AleS
H$+@O- 54.perform additional audit procedures 实施追加的审计程序
Fw S>V2R Y4C<4L? 55.audit risk 审计风险
lSg[7lt 1<tJ3>Xl 56.detection risk 检查风险
A;<wv>T o! l Ykud 57.inappropriate audit opinion 不适当的审计意见
?P}bl_ ~Pj q3etk 58.material misstatement 重大的错报
[l3ys nwp(% fBo 59.tolerable misstatement 可容忍错报
Cyos* ]rv4O@||w 60.the acceptable level of detection risk 可接受的检查风险
aeISb83Y | /w1M%10 查看《
注会考试《审计》中的128个英文单词(二) 》
Khb Ku0Z :KgH7s}