Y|%anTP jzl?e[qPA 1.audit
审计 pau*kMu^} b$dJ?%W 2.attestation 鉴证
b4Ricm IvEMg2f} 3.credibility 可信赖程度
%^a]J"Ydi8 pT("2:)x 4.audit of financial statements 财务报表
审计 wXr>p)mP vnz[w=U 5.agreed-upon procedures 执行商定程序
_7Xd|\Zc /hm84La 6.high levels of assurance 高水平保证
rQ`\JE&` c@RT$Q9j 7.compilation 编制
D ?Nd; [ 6uu^A9x 8.reliability 可靠性
?!bd!:(N t2=a(N-/, 9.relevance 相关性
+<pVf%u5 '8s>rH5[V 10.professional skepticism 职业谨慎
! 9d_Gf- G;2R]H#p 11.objectivity 客观性
k0H?9Z4k5 lq:]`l,6@ 12. professional competence 专业胜任能力
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^8d #,@bxsB 14.audit engagement letter 业务约定书
Z7JKaP9{: yOX&cZ[ 15.recurring audit 连续审计
7)B&(2D& xLA~1ZSVJw 16.the client 委托人
j_!bT!8 *,"jF!C&[ 17.change
CPA 更换
注册会计师 <(fdHQD!7> vTpStoUM 18.the existing CPA 现任注册
会计师
fx<FIj7 K@q&HV"'. 19.the successor CPA 后任注册
会计师 MMMqG`Px 3Bejp+xX 20.the preceding CPA前任
注册会计师 k) "ao2iXL n%F-cw 21.issue the audit report 出具审计报告
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D)^vwn }-d)ms! 22.expert 专家
LyGUvi -M6L.gi)oJ 23.the board of directors 董事会
d'ZS;l 8h@q 24.knowledge of the entity‘ s business 了解被审计单位情况
Ks#A<! ;= BY3bpR 25.assess material misstatement risks评估重大错报风险
YnSbw3U.I Y!Drb-U?; 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
%Nj #0YF] |z:Q(d06 27.a general knowledge of —— 初步了解―――的情况
>L8?=>>?\ Vr 8:nP: 28.a more knowledge of—— 进一步了解的情况
d]8_l1O @c Z\*,T 29.the prior year‘s working papers 以前年度
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30.minutes of meeting 会议纪要
/-Wuq`P/ T bMsECA& 31.business risks 经营风险
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{#x 32.appropriateness 适当性
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Kv N&"QKd l 33.accounting estimate 会计估计
\SOeTn+ f27)v(EJ 34.management representations 管理层声明
[9OSpq P'sfi>A 35.going concern assumption 持续经营假设
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nB{C< 37.significant audit areas 重点审计领域
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%{0?|= 38.error 错误
+< yhcSSTB }#6xFTH 39.fraud舞弊
v5T`K=qC P`EgA 40.modified or additional procedures 修改或追加审计程序
XFQNr` mw4JQ\ 41.misappropriation of assets 侵占资产
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!5-. eLV.qLBUs 42.transactions without substance 虚假交易
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v{z" U;U08/y 44.the suspected noncompliance 涉嫌存在违法行为
u]M\3V. 59<hV? 45.materialiy 重要性
b9 uBdo@o ARF\fF|<2 46.exceed the materiality level 超过重要性水平
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\=a gQ 47.approach the materiality level 接近重要性水平
jXp. qK\" jO8X:j09A 48.an acceptably low level 可接受水平
l^W uS|G[ JoJukoy}F 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
]-:6T0JuS jj,r <T 50.misstatements or omissions 错报或漏报
GoIQ>n ~}Z'0W)Q`z 51.aggregate 总计
Vb!O8xV4;+ \u M? S 52.subsequent events 期后事项
3v1 7" ){P^P!s$ 53.adjust the financial statements 调整财务报表
m#\[m<F 3vW4<:Lgy 54.perform additional audit procedures 实施追加的审计程序
rF] +,4 TH4\HY9qa? 55.audit risk 审计风险
+sf .PSz$ eT[&L @l]b 56.detection risk 检查风险
4h8*mMghs wL3,g2- L 57.inappropriate audit opinion 不适当的审计意见
&= eYr{ dv!r. 58.material misstatement 重大的错报
M0w/wt| IQnIaZ 59.tolerable misstatement 可容忍错报
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|V] VagT_D 60.the acceptable level of detection risk 可接受的检查风险
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v?l 查看《
注会考试《审计》中的128个英文单词(二) 》
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