.r*#OUC |P~q/Wff 1.audit
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2.attestation 鉴证
@|]G0&gn&? f:FpyCo=9 3.credibility 可信赖程度
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s 4.audit of financial statements 财务报表
审计 hJ4S3b Ir>2sTrm 5.agreed-upon procedures 执行商定程序
q@w"yz> %U:C| 6.high levels of assurance 高水平保证
/6smVz@O [^Q&suy 7.compilation 编制
V:QdQ;c W\a!Q]pV 8.reliability 可靠性
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_?Z/ 9.relevance 相关性
m/KjJ"s, "p`o]$Wv 10.professional skepticism 职业谨慎
b+_hI)T LAos0bc)w\ 11.objectivity 客观性
}eI`Qg ifd}]UMQ 12. professional competence 专业胜任能力
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[^^v+H 13.Senior/CPA-in-charge 项目经理
q:W q8 9G+y.^/6 14.audit engagement letter 业务约定书
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Kc WySNL#>a 15.recurring audit 连续审计
dUZ$wbV%h ?&XzW+(X 16.the client 委托人
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,p a\>+=mua 17.change
CPA 更换
注册会计师 ;i/"$K ^b:Xo"q#H 18.the existing CPA 现任注册
会计师
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EXz i{P%{hVb 19.the successor CPA 后任注册
会计师 VmMh+)UZ {GAsFnZk 20.the preceding CPA前任
注册会计师 gfxoJihE @{'o#EJY 21.issue the audit report 出具审计报告
ZHb7+ aQxe) 22.expert 专家
g&q^.7c} \3L$I-]m 23.the board of directors 董事会
QaIi.*tic (2cGHYU3N< 24.knowledge of the entity‘ s business 了解被审计单位情况
wXP_]- hJ<:-u+yk} 25.assess material misstatement risks评估重大错报风险
k"0%' Y 9x4wk*z 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
ys/`{:w8p rtcJ=`)0` 27.a general knowledge of —— 初步了解―――的情况
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bD7*8 <` #,AVH 28.a more knowledge of—— 进一步了解的情况
<xXiJU+ )_X;9%L7 29.the prior year‘s working papers 以前年度
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4$..r4@ tsB.oDMP 30.minutes of meeting 会议纪要
$ #TID= +}&pVe\t 31.business risks 经营风险
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8u4gx<;O 32.appropriateness 适当性
~WzMK (H'_KPK 33.accounting estimate 会计估计
b?sAEU; rve7YS' 34.management representations 管理层声明
[^h/(a` MacL3f 35.going concern assumption 持续经营假设
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E=$7ieW J11dqj 37.significant audit areas 重点审计领域
pHq{S;R2G 6(\q< fx 38.error 错误
s$K@X ` "(9=h@@Y" 39.fraud舞弊
_HSTiJVr Y+|L3'H 40.modified or additional procedures 修改或追加审计程序
mvUVy1-c }w;Q^EU 41.misappropriation of assets 侵占资产
V22q*/iV l=Vowx.$2f 42.transactions without substance 虚假交易
mABwM$_ qpluk! 43.unusual pressures 异常压力
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lt-a/ =e"H1^Ml 45.materialiy 重要性
f(EYx)gZ CUAg{] 46.exceed the materiality level 超过重要性水平
JS<e`#c& -MVNXAKnZ 47.approach the materiality level 接近重要性水平
\9&YV;Ct WM~J,`]J 48.an acceptably low level 可接受水平
w*|= k~z UXcH";*9b 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
7J#g1 |H3?ox* 50.misstatements or omissions 错报或漏报
A>rW Go.{E p,_6jdz 51.aggregate 总计
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gPA>*;?E;@ d()zW7}W 53.adjust the financial statements 调整财务报表
8`R +y N]O{T_5-0 54.perform additional audit procedures 实施追加的审计程序
1{;[q3a mjkw&2 55.audit risk 审计风险
>*<6 zQf a:(: :m 56.detection risk 检查风险
5bGjO&$l qr<-eJf 57.inappropriate audit opinion 不适当的审计意见
wfU&{7yt 'p|Iwtjn> 58.material misstatement 重大的错报
V'f&JQA C7XS6Nqu 59.tolerable misstatement 可容忍错报
xPn'yo 0C"PC:h5 60.the acceptable level of detection risk 可接受的检查风险
d~P<M3#> ~%8Q75tn. 查看《
注会考试《审计》中的128个英文单词(二) 》
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