E^`-:L(_ CiNOGSlDj 1.audit
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2.attestation 鉴证
tgVMgu bl3?C 3.credibility 可信赖程度
A/c #2 E~y(@72) 4.audit of financial statements 财务报表
审计 H,3WdSL`K ,6 IKkyD 5.agreed-upon procedures 执行商定程序
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w1`<7L E Xxv 6.high levels of assurance 高水平保证
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QG=K^g 7.compilation 编制
YZk.{#^ c j2RdBoCt 8.reliability 可靠性
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In\,x `PUGg[Zx^ 9.relevance 相关性
X=KC+1e PWBcK_4i% 10.professional skepticism 职业谨慎
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`zA2 *6bO2LO" 11.objectivity 客观性
vk4Q2P X5tx(}j 12. professional competence 专业胜任能力
5~[m] SaIY-PC 13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书
[Qqomm.[\w lv>^P>S(O 15.recurring audit 连续审计
gkmV;0 +^DDWVp 16.the client 委托人
(6* "U-dw%b}b 17.change
CPA 更换
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f#kT?!sP 18.the existing CPA 现任注册
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+'$5Jtz #:NY9.\o 19.the successor CPA 后任注册
会计师 v&qL r+_7 =/!RQQ|8o 20.the preceding CPA前任
注册会计师 WDi2m" al" =ld( 21.issue the audit report 出具审计报告
a D+4uGN bO` SBq$ 22.expert 专家
ox*>HkV }/lyrjV 23.the board of directors 董事会
=NmW}x|n s1]m^, 24.knowledge of the entity‘ s business 了解被审计单位情况
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1\a.o[g3e FeZ*c~q 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
tZG l^mA"g T#<Q[h= 27.a general knowledge of —— 初步了解―――的情况
!z1\#|> x5|^p= 28.a more knowledge of—— 进一步了解的情况
\U3v5|Q k<|}&<h 29.the prior year‘s working papers 以前年度
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BIekQT 30.minutes of meeting 会议纪要
nMK$&h,{ zI0d 31.business risks 经营风险
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\zcR75 _X|prIOb= 33.accounting estimate 会计估计
W7. + \(RD5@=!4# 34.management representations 管理层声明
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c\^Kg^# 35.going concern assumption 持续经营假设
/J(vqYK" pC]XbokES 36.audit plan 审计计划
U\u07^h[ !S%0#d2 37.significant audit areas 重点审计领域
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Tso[r:F. 38.error 错误
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Si"s2 j9rxu$N+ 39.fraud舞弊
?;y-skh _RIlGs\. 40.modified or additional procedures 修改或追加审计程序
VEp cCK <D P8a<{{ 41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易
vz~Oi y Vp,)T9 43.unusual pressures 异常压力
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)tKSooW r6nnRN/S= 45.materialiy 重要性
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|j-ng; T9I$6HAi 48.an acceptably low level 可接受水平
S43JaSw) c6lCF & 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
3@qv[yOE gXlcB~! 50.misstatements or omissions 错报或漏报
%ioVNbrR7 4=o vm[ 51.aggregate 总计
X i1|% yQ$]`hr; 52.subsequent events 期后事项
/y$ Fw9R; ,<* I5: 53.adjust the financial statements 调整财务报表
641P) Av?R6 54.perform additional audit procedures 实施追加的审计程序
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6Iqy"MQuq 55.audit risk 审计风险
K2yu}F ^} vc&v+5Y 56.detection risk 检查风险
/OWwC%tM/ Scx!h. \5 57.inappropriate audit opinion 不适当的审计意见
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E]rXp~AZm 5 ty2e`~K 59.tolerable misstatement 可容忍错报
*g,ls(r\[ ,f2oO?L} 60.the acceptable level of detection risk 可接受的检查风险
Q"ZpT e.skE>& 查看《
注会考试《审计》中的128个英文单词(二) 》
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