;,f\Wf"BW b@Oq}^a&o 1.audit
审计 s)1-xA{'. 9;@p2t*v 2.attestation 鉴证
N'`X:7fN .t "VsY| 3.credibility 可信赖程度
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审计 p'R<yB)V >d + }$dB 5.agreed-upon procedures 执行商定程序
hXTfmFy{n e5'I W__ 6.high levels of assurance 高水平保证
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7.compilation 编制
j,0`k b80#75Bj> 8.reliability 可靠性
FIq'W:q: i7Qb~RW 9.relevance 相关性
&A0OYV3i. _S r}3 10.professional skepticism 职业谨慎
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Aw#<: 6- '(vZfzc{J 12. professional competence 专业胜任能力
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/5Dy hYJzF.DW<$ 13.Senior/CPA-in-charge 项目经理
Hyb(.hlZh YG\#N+D 14.audit engagement letter 业务约定书
{7M++J= V^_A{\GK 15.recurring audit 连续审计
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会计师 U6.aoqb% x%mRDm~- 20.the preceding CPA前任
注册会计师 Qq,2V m{q'RAw 21.issue the audit report 出具审计报告
Q"&Mr+ zdYH9d>D 22.expert 专家
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;1> -xtT,^<B 24.knowledge of the entity‘ s business 了解被审计单位情况
f+Y4~k k|;a"56F 25.assess material misstatement risks评估重大错报风险
YC6T0m KIF9[/P 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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27.a general knowledge of —— 初步了解―――的情况
x3O%W?5 [Sm<X 28.a more knowledge of—— 进一步了解的情况
lod+]*MD `O\>vn 29.the prior year‘s working papers 以前年度
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5H3o?x 65LtCQ} 30.minutes of meeting 会议纪要
Ks.b).fH Y|tHU'x 31.business risks 经营风险
p4VARAqi ktyplo#F 32.appropriateness 适当性
6"-$WUlg :;%Jm 33.accounting estimate 会计估计
0z=KnQx"4 L( 6b2{" 34.management representations 管理层声明
^6W}ZLp I\)`,w 35.going concern assumption 持续经营假设
LHY7_"u# '?rR>$s 36.audit plan 审计计划
Zmu rNN>tpZ} 37.significant audit areas 重点审计领域
iK}p#"si lNe4e6 38.error 错误
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O@ zhJeTctRz 39.fraud舞弊
SdH=1zBc //@6w;P 40.modified or additional procedures 修改或追加审计程序
FvsVfV U H!;N0",]N 41.misappropriation of assets 侵占资产
8qe[x\,"8 lelmX 42.transactions without substance 虚假交易
k{vj,# u&~Xgq5[ 43.unusual pressures 异常压力
v H HgZ xkSX KR 44.the suspected noncompliance 涉嫌存在违法行为
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Jh+;+" MHwfJ{"zo 47.approach the materiality level 接近重要性水平
D,IT>^[^7 W?Z>g" 48.an acceptably low level 可接受水平
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;1a 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
D`XXR}8V Xqf\}p n 50.misstatements or omissions 错报或漏报
S}C[ 2IYzc3Z{9 51.aggregate 总计
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&d(Bm m=}h7&5 p 53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序
"ku[b\W $:u*)&"t| 55.audit risk 审计风险
~~yng-3)1 bd/A0i?C 56.detection risk 检查风险
s#7"ZN SS/vw% 57.inappropriate audit opinion 不适当的审计意见
e=LrgRy+ SGKAx<U 58.material misstatement 重大的错报
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NVzo)C8kb 2P:X_:`~[ 60.the acceptable level of detection risk 可接受的检查风险
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!=ZE3 查看《
注会考试《审计》中的128个英文单词(二) 》
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