;Xns 9 wpdT " 1.audit
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2.attestation 鉴证
<_~`)t &x3y.}1 3.credibility 可信赖程度
'4iu0ie>D 'E9jv4E$n 4.audit of financial statements 财务报表
审计 ?QgWW `Cc<K8s8 5.agreed-upon procedures 执行商定程序
-9mh|&z` w[iQndu 6.high levels of assurance 高水平保证
E+gUzz5 _z;N|Xe 7.compilation 编制
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(n/hJ 8.reliability 可靠性
(+@H !>r$$ <q|19fH-5 9.relevance 相关性
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Xfq/ 10.professional skepticism 职业谨慎
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j_j#0 11.objectivity 客观性
KM6r}CDHs OtJS5A 12. professional competence 专业胜任能力
+Fk.B@KT, +#O?sI# 13.Senior/CPA-in-charge 项目经理
&wJ"9pQ~6E 7Y-GbG.' 14.audit engagement letter 业务约定书
*N 't ; b|EZ;,i 15.recurring audit 连续审计
Gc>\L3u 1.+MX(w 16.the client 委托人
/)|*Vzu ']V 2V)t 17.change
CPA 更换
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B(- 18.the existing CPA 现任注册
会计师
E0YXgQa KjLj 19.the successor CPA 后任注册
会计师 SkY|.w. :Z<-J` 20.the preceding CPA前任
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u!w 21.issue the audit report 出具审计报告
]LD@I;(_ 9%4rO\q 22.expert 专家
"B.l j) aFLm, 23.the board of directors 董事会
bH&[O`vf _9<Ko.GVq 24.knowledge of the entity‘ s business 了解被审计单位情况
mFT[[Z# hNQ,U{`;^ 25.assess material misstatement risks评估重大错报风险
?R";EnD L./UgeZ 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
~(}zp<e| Zcc6E2 27.a general knowledge of —— 初步了解―――的情况
`74A'(u_ 8Y:bvs.j 28.a more knowledge of—— 进一步了解的情况
|[gnWNdR$M sC/T)q2 29.the prior year‘s working papers 以前年度
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/7*u!CNm J|s4c`= 30.minutes of meeting 会议纪要
*NDzU%X8 Q+S>nL!*#1 31.business risks 经营风险
.t\5H<z % nJ'r?+h 32.appropriateness 适当性
"}EydG"= y>|7'M*+ 33.accounting estimate 会计估计
DI+kO(S B6,"S5@ 34.management representations 管理层声明
=8[HC}s|$ "",V\m 35.going concern assumption 持续经营假设
Uc\\..Cf I( pU_7mw 36.audit plan 审计计划
lepgmQ|oY >pr{)bp G 37.significant audit areas 重点审计领域
X=-pNwO WnA]gyc 38.error 错误
Yk[yG;W f:e~ystm 39.fraud舞弊
6X)8vQH B2VUH..am 40.modified or additional procedures 修改或追加审计程序
IeE+h-3p \# 41.misappropriation of assets 侵占资产
87y$=eZ 9J*m!-hOY 42.transactions without substance 虚假交易
JQ!D8Ut J7$5< 43.unusual pressures 异常压力
W +C\/ ^qGH77#z 44.the suspected noncompliance 涉嫌存在违法行为
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BO 45.materialiy 重要性
-_v[oqf$ p\~ lPXK 46.exceed the materiality level 超过重要性水平
yin"+&<T -&y{8<bu4H 47.approach the materiality level 接近重要性水平
5YJLR; >i-cR4=LL{ 48.an acceptably low level 可接受水平
-TSn_XE ,@8>=rT 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
YB.r-c"Y e%o6s+" 50.misstatements or omissions 错报或漏报
^7V9\Q9 Xb5n;=) 51.aggregate 总计
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+if 52.subsequent events 期后事项
D\bW' k]! _z#zF[% 53.adjust the financial statements 调整财务报表
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_ +UB+. 5P 54.perform additional audit procedures 实施追加的审计程序
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Qp 55.audit risk 审计风险
P10`X& k5P&F 56.detection risk 检查风险
:;#Kg_bz JIQS'r 57.inappropriate audit opinion 不适当的审计意见
;XRLp:y fOF02WP^ 58.material misstatement 重大的错报
`b+f^6SJn \ 2*<Pq 59.tolerable misstatement 可容忍错报
5a&[NN ]@)X3}"! 60.the acceptable level of detection risk 可接受的检查风险
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W: 查看《
注会考试《审计》中的128个英文单词(二) 》
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