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b4QI)z 1.audit
审计 ;oc&Hb *exS6@N] 2.attestation 鉴证
D>LZP! GhIKvX_N 3.credibility 可信赖程度
Y9&,t\ q )s%[T-uKi 4.audit of financial statements 财务报表
审计 FSA1gAW6g iLkZ"X.'|1 5.agreed-upon procedures 执行商定程序
yc?a=6q'm <psZQdH 6.high levels of assurance 高水平保证
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|v({-*7 7.compilation 编制
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<c2'0I > 8.reliability 可靠性
D?NbW @] `.i!NBA'6 9.relevance 相关性
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10.professional skepticism 职业谨慎
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:N 11.objectivity 客观性
;n&t>pBM _t^{a]/H 12. professional competence 专业胜任能力
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5X.^u 13.Senior/CPA-in-charge 项目经理
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,7y >kW@~WDMu 14.audit engagement letter 业务约定书
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HBu[gh;b 15.recurring audit 连续审计
7G/1VeVjB [E/\#4b 16.the client 委托人
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4L\Jx 17.change
CPA 更换
注册会计师 !& z(:d v~@pMA$(h 18.the existing CPA 现任注册
会计师
'qOREN pUV/Ul] 19.the successor CPA 后任注册
会计师 V0P>YQq9s M!REygyx 20.the preceding CPA前任
注册会计师 ?'KL11@R "O%gFye 21.issue the audit report 出具审计报告
JYW)uJ /#m=*&!CB 22.expert 专家
+O*/"]h jhb6T ?} 23.the board of directors 董事会
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-T[lx\} 24.knowledge of the entity‘ s business 了解被审计单位情况
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{87F2 hHT_V2* 25.assess material misstatement risks评估重大错报风险
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Na?!;1]_ &GB:|I'%7 27.a general knowledge of —— 初步了解―――的情况
IHcD*zQ -6n K<e` 28.a more knowledge of—— 进一步了解的情况
&QGdLXOn YTexv;VNb| 29.the prior year‘s working papers 以前年度
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QT>`^/]d X;"Sx#U 30.minutes of meeting 会议纪要
P dhEQ}H j ~1B|,H 31.business risks 经营风险
DUC#NZgw L;'"A#Pa 32.appropriateness 适当性
WYEKf9} iX2]VRNx l 33.accounting estimate 会计估计
:n.f_v}6 8>WC5%f* 34.management representations 管理层声明
M>i9 i-dU ZI 3Nq 35.going concern assumption 持续经营假设
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%7So 36.audit plan 审计计划
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jK} -8j+s}Q 38.error 错误
q gLaa [g:$K5\64 39.fraud舞弊
JAQb{KefdO xK6n0] A 40.modified or additional procedures 修改或追加审计程序
BE_ay- N#DYJ-~* 41.misappropriation of assets 侵占资产
y6[If cN e0T34x' 42.transactions without substance 虚假交易
/iJ4{p -/ g B|J 43.unusual pressures 异常压力
ak |WW]R 'F$l{iR 44.the suspected noncompliance 涉嫌存在违法行为
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QSzx%i2 45.materialiy 重要性
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Ue<0o: lMg+R<$~I 46.exceed the materiality level 超过重要性水平
H=Y{rq @ 8$;=Uf,x 47.approach the materiality level 接近重要性水平
pnbIiyV obNqsyc77R 48.an acceptably low level 可接受水平
/5:bvg+ i-6F:\; 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
2|}+T6_q b7wvaRe. 50.misstatements or omissions 错报或漏报
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&9fr 51.aggregate 总计
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?l^1 *Q, 52.subsequent events 期后事项
( 8c9 /7h (KF=On;=Y 53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序
&qr;IL7' 4*cU< 55.audit risk 审计风险
m/y2WlcRx "0cID3A$ 56.detection risk 检查风险
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tf78 57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报
Q&eQQ6b^Ih /S(zff[at 59.tolerable misstatement 可容忍错报
HAJ 7m!P /O^RF } 60.the acceptable level of detection risk 可接受的检查风险
82QGS$0V Oms. e 查看《
注会考试《审计》中的128个英文单词(二) 》
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