bB->7.GXu {#o0vWS> 1.audit
审计 psaPr E m2|%AD 2.attestation 鉴证
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CP& .nG14i7C 3.credibility 可信赖程度
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s( 4.audit of financial statements 财务报表
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b2v1{\ 5.agreed-upon procedures 执行商定程序
qjrl$[`X: -\dcs? 6.high levels of assurance 高水平保证
2^;zj0]Rt b$W~w*O 7.compilation 编制
Z,Z4Sp Wq}Y|0c 8.reliability 可靠性
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D3OE K}j["p<! 9.relevance 相关性
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> F).7%YfY 10.professional skepticism 职业谨慎
\fD)| 2.>aL 11.objectivity 客观性
, R;k>'. z?I"[M 12. professional competence 专业胜任能力
JOUZ"^v FMNT0 13.Senior/CPA-in-charge 项目经理
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BV-(`#~:y 14.audit engagement letter 业务约定书
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15.recurring audit 连续审计
qvs&*lBY V7}]39m(s 16.the client 委托人
LuE0Hb"S8 o6Jhl8 17.change
CPA 更换
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U1C 18.the existing CPA 现任注册
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w =2; QJ< kuI$VC 19.the successor CPA 后任注册
会计师 gCL?{oVU #9e 2+5s 20.the preceding CPA前任
注册会计师 zc.r&(d ;#XF.l,u 21.issue the audit report 出具审计报告
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&pjo6v1 22.expert 专家
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k((kx: 4L _AhX7 24.knowledge of the entity‘ s business 了解被审计单位情况
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*{7[ 25.assess material misstatement risks评估重大错报风险
w/,A@fLL &\iMIJ- 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
lKBI3oYn E@J}(76VS 27.a general knowledge of —— 初步了解―――的情况
<0btwsv} m`9P5[m#x> 28.a more knowledge of—— 进一步了解的情况
cof+iI~9O% fJK;[*&Y 29.the prior year‘s working papers 以前年度
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YNX;C Y;1s=B9 30.minutes of meeting 会议纪要
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9WT{~PGj 31.business risks 经营风险
J;S Z"I' r*kz`cJ 32.appropriateness 适当性
?Ll1B3f U]PsL3: 33.accounting estimate 会计估计
?W\KIp\Kn )CoJ9PO7 34.management representations 管理层声明
Z\S'HNU q-r5z GI 35.going concern assumption 持续经营假设
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{G647 MZ:Ty,pw:O 36.audit plan 审计计划
@g]>D z0 J:"M 37.significant audit areas 重点审计领域
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{:\ 38.error 错误
[H=l#W@ c?}{>ig/) 39.fraud舞弊
xgJyG.? h3(B7n7 40.modified or additional procedures 修改或追加审计程序
bW2Msv/H Mi<}q@]e 41.misappropriation of assets 侵占资产
)(h<vo)-zX 50^CILKo7 42.transactions without substance 虚假交易
B*^8kc:)L *qKf!& 43.unusual pressures 异常压力
0IxHB|^$ tN_~zP 44.the suspected noncompliance 涉嫌存在违法行为
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M $Tn 45.materialiy 重要性
]D@y""{--s ZW ZKy JQ 46.exceed the materiality level 超过重要性水平
OyATb{`' _Kv;hR> 47.approach the materiality level 接近重要性水平
bJB*w RJE<1!{ 48.an acceptably low level 可接受水平
e^h4cC\^ kj@m5`G 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
eo<=Q|nI& rp!>rM] s 50.misstatements or omissions 错报或漏报
J\Z\q V/t- 51.aggregate 总计
TB#oauJm, ,a\pdEPj 52.subsequent events 期后事项
RQCKH]&! V&>mD"~MP 53.adjust the financial statements 调整财务报表
V3[>^ZCA aq$adPtu 54.perform additional audit procedures 实施追加的审计程序
2rqYm6 ePY69!pO5e 55.audit risk 审计风险
~c|{PZ9U ^w~Utx4 56.detection risk 检查风险
.!Os'Y9[, _;u@xl= 57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报
;op8r u jHpFl4VPz 59.tolerable misstatement 可容忍错报
$qk(yzY ZJ}|t 60.the acceptable level of detection risk 可接受的检查风险
|^t8ct?x~ qW t 9Tr 查看《
注会考试《审计》中的128个英文单词(二) 》
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