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+r 1.audit
审计 utq.r_ (YAI,Xnw 2.attestation 鉴证
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-$? IgLVn<5n 3.credibility 可信赖程度
3 sS=?q >ysriPnQ 4.audit of financial statements 财务报表
审计 h^['rmd jVX._bEGX 5.agreed-upon procedures 执行商定程序
p:Iw%eZ: NU|qX {- 6.high levels of assurance 高水平保证
B`LD7]ew vz6SCGg, 7.compilation 编制
&K06}[J 2y^Uk,g 8.reliability 可靠性
63.( j P1; zs4>/9O 9.relevance 相关性
cL?\^K) xy2\'kS`G 10.professional skepticism 职业谨慎
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11.objectivity 客观性
o(:{InpV%A 7Aqn[1{_O 12. professional competence 专业胜任能力
W5pn;u- sz ex.+'m<g 13.Senior/CPA-in-charge 项目经理
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8-v \$'R+k-57; 14.audit engagement letter 业务约定书
S<V-ZV&_:U >+L7k^[,0 15.recurring audit 连续审计
]GcV0&| 37#cx)p^f 16.the client 委托人
5xhM0( 4/b(Y4$,[r 17.change
CPA 更换
注册会计师 HB%K|&!+ uG4$2 18.the existing CPA 现任注册
会计师
>Q&CgGpW$ 0%/,>IR>r 19.the successor CPA 后任注册
会计师 yGRR8F5>( u',b1 3g( 20.the preceding CPA前任
注册会计师 Z?-;.G* { AFf:[G 21.issue the audit report 出具审计报告
Ih; aBS RZ*<n$#6 22.expert 专家
Jl\'V CdZnD#F2 23.the board of directors 董事会
I<sfN'FpT Xj%,xm>}!u 24.knowledge of the entity‘ s business 了解被审计单位情况
'gYg~= (/-lV&eR 25.assess material misstatement risks评估重大错报风险
2bkJ /u`i ;r3}g"D@ 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
)u<eO FI+ lHcA j{6 27.a general knowledge of —— 初步了解―――的情况
su}&".e^ N=q#y@ L 28.a more knowledge of—— 进一步了解的情况
Cc2MYm8 w"1x=+ 29.the prior year‘s working papers 以前年度
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Mw+v"l&mU '|_/lz$h 30.minutes of meeting 会议纪要
\Fq1^ 8qa l(#1mY5!q8 31.business risks 经营风险
04~}IbeJ ,'u *ZB; 32.appropriateness 适当性
D '<$ g Zd$JW=KR]l 33.accounting estimate 会计估计
GtC7^Z&E \Y+") 34.management representations 管理层声明
;uK";we ]Y{,N x 35.going concern assumption 持续经营假设
>:%BNeO @cPflb 36.audit plan 审计计划
F.68iN} qIz}$%!A 37.significant audit areas 重点审计领域
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se#@)LtZ P<vo;96JT 39.fraud舞弊
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;g`% 40.modified or additional procedures 修改或追加审计程序
eSn$k:\W HAd%k$Xu{ 41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易
2[ksi51y oPsK:GC`U 43.unusual pressures 异常压力
2$tQ @r TtZ}"MPZ 44.the suspected noncompliance 涉嫌存在违法行为
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h85=l<8u 45.materialiy 重要性
~;8I5Sge 4vLw?_". 46.exceed the materiality level 超过重要性水平
-x{&an= Q ?^4 \_ 47.approach the materiality level 接近重要性水平
]+ZM/'X p31oL{D 48.an acceptably low level 可接受水平
}vY.EEy! Gc'M[9Mh 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
TM-Fu([LMV lm*g Gy1i 50.misstatements or omissions 错报或漏报
(0R2T"/ +(&|u q^ 51.aggregate 总计
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=\ 7h`^N5H.q 52.subsequent events 期后事项
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54.perform additional audit procedures 实施追加的审计程序
G,|KL" H6 5z Kqb 55.audit risk 审计风险
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56.detection risk 检查风险
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#w|5jN? $w/E9EJ)3A 58.material misstatement 重大的错报
#ouE r-= PS}73Y# 59.tolerable misstatement 可容忍错报
n}q$f|4! y42#n 60.the acceptable level of detection risk 可接受的检查风险
`[Sl1saZ$S O:YJ%;w 查看《
注会考试《审计》中的128个英文单词(二) 》
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