rx|pOz,: /\n-P'} 1.audit
审计
b>ySv ` Sz}`+E 2.attestation 鉴证
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Hr} gcT%c|. 3.credibility 可信赖程度
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P*j|.63 4.audit of financial statements 财务报表
审计 wibNQ`4k SmO~,2= 5.agreed-upon procedures 执行商定程序
J|7 3.&B K-Ef%a2#` 6.high levels of assurance 高水平保证
tCt#%7J;a 9->if/r,o 7.compilation 编制
"w<#^d_6 W"{N Bi 8.reliability 可靠性
!4+<<(B=E ,ig/s2ZG6X 9.relevance 相关性
pQB."[n (ToUgVW1N 10.professional skepticism 职业谨慎
~k5W@`"W C3g_!dUs 11.objectivity 客观性
Nh+ H 9 #RLt^$!H 12. professional competence 专业胜任能力
X:{!n({r= K|=A: 13.Senior/CPA-in-charge 项目经理
v3>UV8c' ns4,@C$ 14.audit engagement letter 业务约定书
mt.))#1 aN3;`~{9 15.recurring audit 连续审计
]Hv[ IodJ w0unS`\4 16.the client 委托人
^-'fW7[m qH_Dc=~la 17.change
CPA 更换
注册会计师 A=0'Ks COlaD"Y 18.the existing CPA 现任注册
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l'E6CL}@[ "0TZTa1e 19.the successor CPA 后任注册
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注册会计师 \|[;Z"4l A3*!"3nU 21.issue the audit report 出具审计报告
alb.g>LNPP [2cD:JL 22.expert 专家
mX|ojZ Flb&B1 23.the board of directors 董事会
xgtR6E^k Eh4=ZEX 24.knowledge of the entity‘ s business 了解被审计单位情况
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(4ED 25.assess material misstatement risks评估重大错报风险
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R|BG 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
/qw.p# bg0Wnl 27.a general knowledge of —— 初步了解―――的情况
poFg1 apxph2yvS 28.a more knowledge of—— 进一步了解的情况
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29.the prior year‘s working papers 以前年度
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kG*~|ma >(RkZ}z 30.minutes of meeting 会议纪要
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m+8"W 31.business risks 经营风险
<a+Z;> QmIBaMI# 32.appropriateness 适当性
*{{89E>wC :BTq!>s 33.accounting estimate 会计估计
e>7i_4(C Z/J y'$x 34.management representations 管理层声明
9_s`{(0? ehY5!D1Q 35.going concern assumption 持续经营假设
vfo~27T{( {l>hMxij 36.audit plan 审计计划
ig &Y "zy7C*)>r 37.significant audit areas 重点审计领域
{VoHh_[5% Du){rVY^d 38.error 错误
as=LIw}Q4 4X|zmr:A 39.fraud舞弊
.%QXzIa3F _J [P[(ab 40.modified or additional procedures 修改或追加审计程序
Wv/=O} .M`LUb"! 41.misappropriation of assets 侵占资产
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~m3V]v(q7 Zt7hzW 44.the suspected noncompliance 涉嫌存在违法行为
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aslNlH 6 45.materialiy 重要性
yg.\^C 6qY\7R2+ 46.exceed the materiality level 超过重要性水平
s-Q7uohK -+`az)lrp 47.approach the materiality level 接近重要性水平
20S9/9ll U=_~{[/ 48.an acceptably low level 可接受水平
!e9N3Ga F?!};~$=Z 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
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KLj 4LOs p,!fIx 51.aggregate 总计
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dY4 8S{ m.;{ 8AM%f 53.adjust the financial statements 调整财务报表
ze-TBh/ s,{RP0| 54.perform additional audit procedures 实施追加的审计程序
z|taa;iM JuKk"tr~RB 55.audit risk 审计风险
I%.jc2kK u)N2 56.detection risk 检查风险
~pDRF( MxFt;GgE8 57.inappropriate audit opinion 不适当的审计意见
qBf wN 1 "P>$=X~Zi 58.material misstatement 重大的错报
tRpL0 =y mdmZ1:PBM 59.tolerable misstatement 可容忍错报
rQ9?N^&!% HMl!?%% 60.the acceptable level of detection risk 可接受的检查风险
?HEo9/ *7 EIy]qAE:f 查看《
注会考试《审计》中的128个英文单词(二) 》
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