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{h5 1.audit
审计 Y<drRK! l^*'W(% 2.attestation 鉴证
zw,=mpf3_ mU3 @|a/@0 3.credibility 可信赖程度
y7)$~R):- :#=XT9 4.audit of financial statements 财务报表
审计 o?l9$"\sqb }Kc03Ue`%e 5.agreed-upon procedures 执行商定程序
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#B)D< 6.high levels of assurance 高水平保证
!uJDhC :CJ]^v 7.compilation 编制
|Q)c{9sD TUV&9wKXo 8.reliability 可靠性
LmQS;/: 0pu=, 9.relevance 相关性
+vh 4I ;"77?) 10.professional skepticism 职业谨慎
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#h^ 11.objectivity 客观性
:6r)HJ5sg `swf~ 12. professional competence 专业胜任能力
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|wFfVDp 13.Senior/CPA-in-charge 项目经理
=5jng. p#eai 14.audit engagement letter 业务约定书
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z0U {!`0i 15.recurring audit 连续审计
[9S? A/zZ%h 16.the client 委托人
hH|moj] !^:)zORYR 17.change
CPA 更换
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K%D)H 18.the existing CPA 现任注册
会计师
hkhk,bhI O-D${== 19.the successor CPA 后任注册
会计师 X!vBD 8IX,q 20.the preceding CPA前任
注册会计师 lSu\VCG Z+*t=?L,,G 21.issue the audit report 出具审计报告
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s(r{%I cU^Z=B 22.expert 专家
)@O80uOFh _RHB ^y;- 23.the board of directors 董事会
g]hTz)8fF `(rnD 24.knowledge of the entity‘ s business 了解被审计单位情况
9Rg|o CP_ 3{wmKo|_X 25.assess material misstatement risks评估重大错报风险
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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
LR5X=&k O"D0+BK79e 27.a general knowledge of —— 初步了解―――的情况
BmP!/i_ 2!u4nxZ. 28.a more knowledge of—— 进一步了解的情况
X4"D Lt" i^2yq&uT( 29.the prior year‘s working papers 以前年度
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l^B PTg)X@ m1mA:R\zM 30.minutes of meeting 会议纪要
*}hx9:9\B 8 )W{C> 31.business risks 经营风险
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!fF= 32.appropriateness 适当性
$i^#KZ}-WK ;ORT#7CU 33.accounting estimate 会计估计
jC;^2e p%8v+9+h2 34.management representations 管理层声明
yv@td+-"D z)Is:LhS 35.going concern assumption 持续经营假设
1m52vQSo3l }5 2] 36.audit plan 审计计划
M+mO4q6 _qZ?|;o^ 37.significant audit areas 重点审计领域
wstH&^ \,b@^W6e> 38.error 错误
YhVV~bvz* -jv%BJJlX 39.fraud舞弊
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"}A1 40.modified or additional procedures 修改或追加审计程序
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Y)e6 Zd [HV>4,,3" 41.misappropriation of assets 侵占资产
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l59}5 42.transactions without substance 虚假交易
/ynvQ1#uA Q9UBxpDV: 43.unusual pressures 异常压力
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F2SI ]Tb ?k+a 44.the suspected noncompliance 涉嫌存在违法行为
Vz"Ja %(c5T)B9 45.materialiy 重要性
C1/<t)^ eC9nOwp]xH 46.exceed the materiality level 超过重要性水平
vbDSNm#Yv dFu<h 47.approach the materiality level 接近重要性水平
qB`-[A9HPe cVg!" 48.an acceptably low level 可接受水平
zjzW;bo( d VI}.MnCa 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
VUo7Evc:.P aetK<9L$ 50.misstatements or omissions 错报或漏报
\Kx@?, 9WJS.\G^ 51.aggregate 总计
"1<>c/h ;Y&<psQeb 52.subsequent events 期后事项
Lq&;`)BJ Z/|oCwR 53.adjust the financial statements 调整财务报表
V!sT2 }\9elVt'2 54.perform additional audit procedures 实施追加的审计程序
b"au9:F4@7 /``4!jU 55.audit risk 审计风险
DE{tpN muAI$IRR 56.detection risk 检查风险
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H`TSR] 57.inappropriate audit opinion 不适当的审计意见
y?ps+ce93 ZQZBap" 58.material misstatement 重大的错报
3$.R=MQ7 4`x.d 59.tolerable misstatement 可容忍错报
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iD}P*V 60.the acceptable level of detection risk 可接受的检查风险
M@G <I]\ Rmq8lU 查看《
注会考试《审计》中的128个英文单词(二) 》
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