%K=?@M9i )Q&(f/LT 1.audit
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M^=zt 2.attestation 鉴证
) j#`r/ }HYbS8 ' 3.credibility 可信赖程度
k8&;lgO' +>6iYUa 4.audit of financial statements 财务报表
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f-Wde 5.agreed-upon procedures 执行商定程序
5H<m$K4z a/4T>eC 6.high levels of assurance 高水平保证
/K@XzwM 'uSn}hm 7.compilation 编制
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F+ +SR+gE\s0 8.reliability 可靠性
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PRFWO 9.relevance 相关性
/=nJRC3. 2j[=\K] 10.professional skepticism 职业谨慎
e:DCej^z t6"%3#s 11.objectivity 客观性
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JO}X 12. professional competence 专业胜任能力
]v UwG--* y@S$^jk. 13.Senior/CPA-in-charge 项目经理
S%;O+eFYb V(I8=rVH 14.audit engagement letter 业务约定书
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y&$A+peJ1 15.recurring audit 连续审计
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3wF;GG ?=sDM& ' 17.change
CPA 更换
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KREO L\J;J%fz. 18.the existing CPA 现任注册
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Mq156TL D0-3eV- 19.the successor CPA 后任注册
会计师 ~^:A{/ 8b&/k8i: 20.the preceding CPA前任
注册会计师 5{X<y#vAC0 AofKw 21.issue the audit report 出具审计报告
*w`sM%]Rq sUO`u qZV 22.expert 专家
reu*53r] UcHJR"M~c 23.the board of directors 董事会
`g=J%p &jJL"gq" 24.knowledge of the entity‘ s business 了解被审计单位情况
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ASA,{w] k(nW#*N_ 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
z2~til D%pF;XY 27.a general knowledge of —— 初步了解―――的情况
(mpNcOY<D 7&)bJ@1U 28.a more knowledge of—— 进一步了解的情况
h7Kzq{$ d7;um<%zn 29.the prior year‘s working papers 以前年度
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c7k~S-nU &DX! f 30.minutes of meeting 会议纪要
ITI)soa~ rglXs 31.business risks 经营风险
K;G~V\ %J?xRv! 32.appropriateness 适当性
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O,f?YJ9S `*R:gE= 34.management representations 管理层声明
Z@S3ZGe N=}A Z{$ 35.going concern assumption 持续经营假设
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aB&&YlR=n< AQvudx)@" 37.significant audit areas 重点审计领域
vpr.Hn +I|vzz`ZVr 38.error 错误
V b ?oJhR 14yv$, 39.fraud舞弊
\ Gvm9M ;*Et[}3 40.modified or additional procedures 修改或追加审计程序
|/{=ww8| g8% &RG 41.misappropriation of assets 侵占资产
{4Cmu;u Wd:uV 42.transactions without substance 虚假交易
Ve; n}mJ? .W!i7 43.unusual pressures 异常压力
zRr*7G JPw.8|V)y 44.the suspected noncompliance 涉嫌存在违法行为
VU3upy< c-5)QF) z 45.materialiy 重要性
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hHnYtq h*](a_0 47.approach the materiality level 接近重要性水平
htF] W|z 3XV/Fb}!(i 48.an acceptably low level 可接受水平
0aB;p7~& H*CW1([ 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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lRFYx?y 50.misstatements or omissions 错报或漏报
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1or Vt#.eL)Ee 51.aggregate 总计
}K|oicpUg LZY"3Jn[nQ 52.subsequent events 期后事项
.aQ \jA 8{sGNCvU 53.adjust the financial statements 调整财务报表
%*}(}~ EaN6^S= 54.perform additional audit procedures 实施追加的审计程序
tGa8W zK@@p+n_#. 55.audit risk 审计风险
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!+v$)3u9 VMWf>ZU 57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报
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/k3:']G,s 59.tolerable misstatement 可容忍错报
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}BP;1y6-r 60.the acceptable level of detection risk 可接受的检查风险
^ [@, zTU0HR3A 查看《
注会考试《审计》中的128个英文单词(二) 》
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