LpQ=Y]{j _d[4EY 1.audit
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'%W`:K' 2.attestation 鉴证
K P1;u #v \CY_nn|&g 3.credibility 可信赖程度
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审计 `kRv+Qwfa W$>AK_Y} 5.agreed-upon procedures 执行商定程序
xJ);P. `|rr<Tsy\ 6.high levels of assurance 高水平保证
pzQWr*5a nNEIwlj; 7.compilation 编制
r(VGdG 'yw7|i2 8.reliability 可靠性
?V{APM$x ,.K}uW 9.relevance 相关性
%>mB"Y, Edp%z"J;C 10.professional skepticism 职业谨慎
e8Y;~OAj[ o6v'`p' 11.objectivity 客观性
< %t$0' YQ`m;< 12. professional competence 专业胜任能力
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ds#om2) 13.Senior/CPA-in-charge 项目经理
VGVb3@ sT<XZLu 14.audit engagement letter 业务约定书
<CIy|&J6 m~<<ok_ 15.recurring audit 连续审计
B7u4e8(E* ,WKWin 16.the client 委托人
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k}+t3aF 17.change
CPA 更换
注册会计师 5ieF8F% "?f_U/+D< 18.the existing CPA 现任注册
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LPRvzlY= px~ :'U 19.the successor CPA 后任注册
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21.issue the audit report 出具审计报告
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7FYq6wi D3.$Vl,. 23.the board of directors 董事会
*_,: &Ur 62Q`&n6 24.knowledge of the entity‘ s business 了解被审计单位情况
}n;.E&<[ |3K]>Lio 25.assess material misstatement risks评估重大错报风险
/8Xd2- }Lc8tj< 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
.EXxNB]%Y& C%T$l8$ 27.a general knowledge of —— 初步了解―――的情况
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28.a more knowledge of—— 进一步了解的情况
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fW% Z-;I,\Y% 29.the prior year‘s working papers 以前年度
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u[b0MNE~ +T*]!9%<`: 30.minutes of meeting 会议纪要
y-R:-K XH= 9zac[tno 31.business risks 经营风险
'j oE-{ vWq/A . 32.appropriateness 适当性
~z&Ho %YV3-W8S0 33.accounting estimate 会计估计
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jl61d_9 r;'Vy0?AL 35.going concern assumption 持续经营假设
m>8tA+K)+) ,mm9X\ ' 36.audit plan 审计计划
)sBbmct_S Y V#|qb 37.significant audit areas 重点审计领域
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s;nle|m 41.misappropriation of assets 侵占资产
DY' 1#$; RQt\_x7P 42.transactions without substance 虚假交易
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u[yUUYe vddh 2G 44.the suspected noncompliance 涉嫌存在违法行为
i=DoK{`L Ey* *j 45.materialiy 重要性
o])2_e5 u>I;Cir4 46.exceed the materiality level 超过重要性水平
"H!2{l{ *3r{s'm 47.approach the materiality level 接近重要性水平
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oP( Hkp,' Ls~F4ar$/ 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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N/T>&d M.QXwIT 50.misstatements or omissions 错报或漏报
JkM f+! 2~BId&] 51.aggregate 总计
|Y42ZOK0 E%E3h1Ua 52.subsequent events 期后事项
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<UPIq 54.perform additional audit procedures 实施追加的审计程序
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}XY 55.audit risk 审计风险
aykNH>#Po M6+_Mi. 56.detection risk 检查风险
L*VO2YI f/:XIG 57.inappropriate audit opinion 不适当的审计意见
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pT!(h4 58.material misstatement 重大的错报
liUrw7, =O)dHY} 59.tolerable misstatement 可容忍错报
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8 6J|Y+Y$ 60.the acceptable level of detection risk 可接受的检查风险
v_gQCS cIO7RD$8 查看《
注会考试《审计》中的128个英文单词(二) 》
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