x7!L{(E3 Vk
K 1.audit
审计 (3Two} q1"$<# t 2.attestation 鉴证
l3Q(TH ~I %,}A@H, 3.credibility 可信赖程度
7XTkX"zKj Eg#K.5hJ 4.audit of financial statements 财务报表
审计 t\~P:" Oj3.q#)`Z 5.agreed-upon procedures 执行商定程序
c1k/UcEcg~ [B#R94 6.high levels of assurance 高水平保证
diL+:H hIs4@0 7.compilation 编制
5
ZGNz1)?V |,gc_G 8.reliability 可靠性
)NXmn95 %et }A93 9.relevance 相关性
;=eDO(Ij V3Q+s8OIF 10.professional skepticism 职业谨慎
"U>JM@0DNm Rg\z<wPBG 11.objectivity 客观性
c'>/
>z{d0{\ 12. professional competence 专业胜任能力
P;=n9hgHI r@h5w_9 13.Senior/CPA-in-charge 项目经理
K6v6yn
p/ u~7hWiY<2 14.audit engagement letter 业务约定书
lYVz3p "7'J&^| 15.recurring audit 连续审计
~:kZgUP_f U@_dm/;0& 16.the client 委托人
J%v=yBC2 V:In>u$QJ! 17.change
CPA 更换
注册会计师 \qdHX [YF>:ydk 18.the existing CPA 现任注册
会计师
ww\CQ6/h W>Y@^U&x` 19.the successor CPA 后任注册
会计师 TJ_$vI c}Ft^Il 20.the preceding CPA前任
注册会计师 w28o}$b` b~KDP+Ri 21.issue the audit report 出具审计报告
]/[FR 5> #^lL5= 22.expert 专家
$2oTkOA qON|4+~u% 23.the board of directors 董事会
q>_/u" 'y;EhOw
j, 24.knowledge of the entity‘ s business 了解被审计单位情况
>Ea8G, >Wm`v.- 25.assess material misstatement risks评估重大错报风险
4ni<E* 8;b(0^ 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
gn8R[5:!V mXRB7k 27.a general knowledge of —— 初步了解―――的情况
[-65PC4aN eJF5n# 28.a more knowledge of—— 进一步了解的情况
b3&zjjQ bR*-Ht+wd 29.the prior year‘s working papers 以前年度
工作底稿
6]V4muz#c X[*<NN 30.minutes of meeting 会议纪要
iEVb"w059 2
#KJ asX 31.business risks 经营风险
/[a~3^Gs^ oX#Q<2z* 32.appropriateness 适当性
3 R=,1< .Xfq^'I[ 33.accounting estimate 会计估计
3EV;LH L /7aBDc-v 34.management representations 管理层声明
0LPig[ ^1S!F-H4\ 35.going concern assumption 持续经营假设
04LI]' iZ#!O*> 36.audit plan 审计计划
q!{y&.&\ *rM^;4Zt 37.significant audit areas 重点审计领域
Sz%tJD.. A_XY'z 1 38.error 错误
H7z,j}l ;+W#5<i 39.fraud舞弊
K,Ef9c/+K `>7;! 40.modified or additional procedures 修改或追加审计程序
bx#>BK! s[M?as 41.misappropriation of assets 侵占资产
Vi>,kF.fV \s/s7y6b+ 42.transactions without substance 虚假交易
=}lh_ xHUsFms 43.unusual pressures 异常压力
_D+}q_ 6bomh2 44.the suspected noncompliance 涉嫌存在违法行为
5QW=&zI`= `>gd&u 45.materialiy 重要性
Fz3fwLawI X}=n:Ql'YY 46.exceed the materiality level 超过重要性水平
~qcNEl\-y Sc>,lIM 47.approach the materiality level 接近重要性水平
%zA;+s$l KX76UW 48.an acceptably low level 可接受水平
NO~*T?&
v/Py"hQ 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
>sfRI]OG 9 %8"e>~ 50.misstatements or omissions 错报或漏报
?+_Gs;DGVE 8e*,jH3 51.aggregate 总计
%=n!Em( H2&@shOOQJ 52.subsequent events 期后事项
Keuf9u t|H^`Cv6 53.adjust the financial statements 调整财务报表
ge,H-8'Z Z,RzN5eN 54.perform additional audit procedures 实施追加的审计程序
t#Z-mv:( w&$`cD 55.audit risk 审计风险
)LdP5z- J5di[nu 56.detection risk 检查风险
bP8Sj16q H(R1o~ 57.inappropriate audit opinion 不适当的审计意见
cWEE% hLI`If/+K 58.material misstatement 重大的错报
j K!Au bHPYp5UwN 59.tolerable misstatement 可容忍错报
QP@%(]f G VLS0XKI) 60.the acceptable level of detection risk 可接受的检查风险
z{[xze-f zA
K+8{, 查看《
注会考试《审计》中的128个英文单词(二) 》
|
h`0u'# 8B7cBkl: