1M-pr 8:6s <3iMRe 1.audit
审计 E^PB)D(. i4Jc.8^9$ 2.attestation 鉴证
^.tg 7%dJ GILfbNcd 3.credibility 可信赖程度
4Hg9N} e!`i3KYn" 4.audit of financial statements 财务报表
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hLg 5.agreed-upon procedures 执行商定程序
wr4:Go` ]_Xlq_[/r 6.high levels of assurance 高水平保证
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[w-?f 7.compilation 编制
l%ZhA=TKQ b-y 8.reliability 可靠性
;jPXs e)ZUO_Q$ 9.relevance 相关性
fVwUe _Y iE{&*.q_}> 10.professional skepticism 职业谨慎
,Q,^3*HX9} *I'yH8Fcn 11.objectivity 客观性
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ZuIefMiG~+ ,[Fb[#Qqb 13.Senior/CPA-in-charge 项目经理
*=n:- Qd6F H2Pl 14.audit engagement letter 业务约定书
*VeRVaBl 4YHY7J 15.recurring audit 连续审计
z2c6T.1M {$r[5%L\H 16.the client 委托人
;=@0'xPEa- fnY.ao1-s[ 17.change
CPA 更换
注册会计师 -N@|QK> ]9XDS[<2` 18.the existing CPA 现任注册
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会计师 M;NX:mX9 k8Xm n6X 20.the preceding CPA前任
注册会计师 HThcn1u~^b yNc2@ 21.issue the audit report 出具审计报告
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;]fs'LH -+5>|N# 23.the board of directors 董事会
uMv1O{ P$sxr 24.knowledge of the entity‘ s business 了解被审计单位情况
AEuG v}# iUwzs&frd 25.assess material misstatement risks评估重大错报风险
4=.so~9odX RyN s6 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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h$=2 p5'- i&k7-< 28.a more knowledge of—— 进一步了解的情况
to\Ni~a& .KC++\{HE 29.the prior year‘s working papers 以前年度
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yBRC*0+Vy 3[&C g 30.minutes of meeting 会议纪要
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aP`P)3O6)1 31.business risks 经营风险
5?L<N:;J_ q9NoI(]e 32.appropriateness 适当性
+>9Q/E gJhiGYx 33.accounting estimate 会计估计
875od SB7c.H, 34.management representations 管理层声明
mqJ_W[y7 Ve=b16H 35.going concern assumption 持续经营假设
1U\z5$V I0a<%;JJW 36.audit plan 审计计划
MW{8VH6+ `W-Fssu 37.significant audit areas 重点审计领域
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38.error 错误
c|1&lYal; 5-G@L?~Vw 39.fraud舞弊
EzIGz[ d7i]FV 40.modified or additional procedures 修改或追加审计程序
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XT; d[35d J7F 41.misappropriation of assets 侵占资产
;6wA" ?rIx/>C9 42.transactions without substance 虚假交易
$g7<Y*t[ o]:9')5^ 43.unusual pressures 异常压力
6R5Qy]]E KdlQ!5(?X 44.the suspected noncompliance 涉嫌存在违法行为
$kKjgQS( 9,tej 45.materialiy 重要性
Y<rU#Z #T ]7mt[2Cd 46.exceed the materiality level 超过重要性水平
=ruao'A }T$p)" 47.approach the materiality level 接近重要性水平
h}EPnC} Q|L~=9 48.an acceptably low level 可接受水平
.6V}3q$-@ 9mFE?J 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
-]=@s <|\Lm20G] 50.misstatements or omissions 错报或漏报
* H9 8Du [PM4k0YC 8 51.aggregate 总计
r4f~z$QK &I406Z f7y 52.subsequent events 期后事项
##o#eZq:" H4JTGt1" 53.adjust the financial statements 调整财务报表
LDg?'y;2 h*Pc=/p 54.perform additional audit procedures 实施追加的审计程序
~= -RK$= B+0hzkPY 55.audit risk 审计风险
j w9b) Y#3c }qb 56.detection risk 检查风险
pBPl6%C.X- 6(e>P) 57.inappropriate audit opinion 不适当的审计意见
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5N5,u@= A= {UL 58.material misstatement 重大的错报
nQ L@hc Jq^T1_iqn 59.tolerable misstatement 可容忍错报
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TdH) _{Hj^}+$ 查看《
注会考试《审计》中的128个英文单词(二) 》
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