?E9D Xg :d0Y%vl 1.audit
审计
d\H&dkpH yMZHUd 2.attestation 鉴证
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Hn KJ?y@Q 3.credibility 可信赖程度
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vr! 7_wJpTz 4.audit of financial statements 财务报表
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W !PMU O\y 5.agreed-upon procedures 执行商定程序
o7TN,([W Gy,u^lkk: 6.high levels of assurance 高水平保证
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SR^_cpZoi =(EI~N 8.reliability 可靠性
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?f*Q>3S) v[TYc:L= 10.professional skepticism 职业谨慎
FZ|CqD"# !j1[$% =# 11.objectivity 客观性
v!42DA) `e]6#iJ^ 12. professional competence 专业胜任能力
\dlph e8h,,:l3j 13.Senior/CPA-in-charge 项目经理
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E15vq6 DKF 14.audit engagement letter 业务约定书
`p0ypi3hn Kzb`$CGK 15.recurring audit 连续审计
?\/qeGW6G _Cy:]2o 16.the client 委托人
b?Pj< tA RA],lNs 17.change
CPA 更换
注册会计师 J9%@VZut 3L_I[T$s 18.the existing CPA 现任注册
会计师
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会计师 =s}Xy_+: F_ 7H!F 20.the preceding CPA前任
注册会计师 ~AG$5! 0IT@V5Gdj 21.issue the audit report 出具审计报告
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O/O=> 22.expert 专家
w%c ~~F2Ij 23.the board of directors 董事会
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5|T ] s?3i)Ymr 24.knowledge of the entity‘ s business 了解被审计单位情况
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G: 25.assess material misstatement risks评估重大错报风险
wU`!B<,j V%CUMH =U 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
6+dn*_[Z6 MS<SAD>w 27.a general knowledge of —— 初步了解―――的情况
OQ4c#V? m@rSz 28.a more knowledge of—— 进一步了解的情况
7Bz*r0 9S ,xths3.K 29.the prior year‘s working papers 以前年度
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5V-jMB 59rY[&| 30.minutes of meeting 会议纪要
V+Xl9v4O *(GZ^QH. 31.business risks 经营风险
sI 4yG 2L\3S ukj 32.appropriateness 适当性
ivrXwZ7jT W"hcaa,& 33.accounting estimate 会计估计
L>Jd7;= tSv0" L 34.management representations 管理层声明
2H[)1|]l ;RN8\re 35.going concern assumption 持续经营假设
]UNZd/hIL \gccQig1CJ 36.audit plan 审计计划
45}v^|Je\ lr('k`KOQ 37.significant audit areas 重点审计领域
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tfiqr|z rhY_|bi4P 39.fraud舞弊
oEzDMImJ5 I ftxSaP 40.modified or additional procedures 修改或追加审计程序
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#i@h{R01 41.misappropriation of assets 侵占资产
`?o=*OS7Y IG.f=+<0 42.transactions without substance 虚假交易
9Z!lmfnJ aIvBY78o 43.unusual pressures 异常压力
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, t&c&KFK)I& 44.the suspected noncompliance 涉嫌存在违法行为
]b[,LwB\`~ ?ow'^X- 45.materialiy 重要性
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rY%C ++92:decM 46.exceed the materiality level 超过重要性水平
Sa]Ek* W\ULUK 47.approach the materiality level 接近重要性水平
rB]W,8~% L:U4N* 48.an acceptably low level 可接受水平
b%0BkS* 6$B'Q30}r 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
]G1R0 Q ."JzDs 50.misstatements or omissions 错报或漏报
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3! %yw=[]Vjze 51.aggregate 总计
q]v, -h\@RC 52.subsequent events 期后事项
&X w`T9< mrnxI#6 53.adjust the financial statements 调整财务报表
Hptq,~_t h=f6~5l5 54.perform additional audit procedures 实施追加的审计程序
2oNV=b[ x*mc - &N 55.audit risk 审计风险
T8q[7Zn Z% Z"VoxH 56.detection risk 检查风险
0_V*B[V $,`VUe{ 57.inappropriate audit opinion 不适当的审计意见
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4]"w b5% 58.material misstatement 重大的错报
QV)}3pW 7&t~R}&| 59.tolerable misstatement 可容忍错报
j7sU0"7^ U(A4v0T 60.the acceptable level of detection risk 可接受的检查风险
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TAd ~|=rwDBZ8l 查看《
注会考试《审计》中的128个英文单词(二) 》
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