t{K1ht$[: @&d/}Mx"t 1.audit
审计 !T|X/BR %c(':vI# 2.attestation 鉴证
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sn"sf 6kKIDEX 3.credibility 可信赖程度
BaTE59W O- &>Dc 4.audit of financial statements 财务报表
审计 O&irgc! g(MeCoCc 5.agreed-upon procedures 执行商定程序
*A O/$K@Ma q=E<y 6.high levels of assurance 高水平保证
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oO>mGl36H &}%3yrU 8.reliability 可靠性
-pc*$oe %Sfew/"R0 9.relevance 相关性
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5E~N 10.professional skepticism 职业谨慎
#tdI;x3 +kQ$X{+;8 11.objectivity 客观性
h{kAsd8 G D'#Wc#b 12. professional competence 专业胜任能力
KyNv)=x4c O%y. 13.Senior/CPA-in-charge 项目经理
2|Hq[c=~ $GYcZN& 14.audit engagement letter 业务约定书
L*1C2EL/q ~(%nnG6x 15.recurring audit 连续审计
=ex71qj) N%:QaCZKw 16.the client 委托人
SV}I+O_w M"#xjP. 17.change
CPA 更换
注册会计师 S=ebht= a}+|2k_ 18.the existing CPA 现任注册
会计师
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会计师 SI)u@3hl&w ;+`t[ go 20.the preceding CPA前任
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=h\,-8 21.issue the audit report 出具审计报告
iXMs*GcK ;zIAh[z 22.expert 专家
o4,W!^n2 B{lBUv(B 23.the board of directors 董事会
~%B^`s } O8|_d 24.knowledge of the entity‘ s business 了解被审计单位情况
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;l;4 2}[)y\`t3 25.assess material misstatement risks评估重大错报风险
8/x@|rjW Z~ VOO7|m 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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"/}0fx 27.a general knowledge of —— 初步了解―――的情况
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(2Z-NVU# )Y+n4UL3NK 29.the prior year‘s working papers 以前年度
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8TZNvN4u K 38e,O 30.minutes of meeting 会议纪要
(V)nHF*<> U@!e&QPn 31.business risks 经营风险
<T+)~&g$ M3c-/7 32.appropriateness 适当性
>uN{co hs T$)&8"Xya 33.accounting estimate 会计估计
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,&rlt+wE D.9qxM"Z> 35.going concern assumption 持续经营假设
5fMVjd Va"Q1 *" 36.audit plan 审计计划
YD_hg#=n 3,=97Si= 37.significant audit areas 重点审计领域
oW3j|V _SC{nZ[ 38.error 错误
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U}<5%"!; ZgK[,<2 40.modified or additional procedures 修改或追加审计程序
(pN:ET B (`\ DDJ[ 41.misappropriation of assets 侵占资产
]1hW/! mD<- <]SYp 42.transactions without substance 虚假交易
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43.unusual pressures 异常压力
GX?R# cf Ybo:2e 44.the suspected noncompliance 涉嫌存在违法行为
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6r' 45.materialiy 重要性
)voJq\Y)% t%Sgw%f 46.exceed the materiality level 超过重要性水平
;c p*] f]%:.N~1w 47.approach the materiality level 接近重要性水平
]r|sU.Vl :}'5'oVG 48.an acceptably low level 可接受水平
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4Ym5 BdBwfH%: 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
|LhVANz fUj[E0yOF 50.misstatements or omissions 错报或漏报
WxLbf+0o @+Ch2Lod 51.aggregate 总计
vZMb/}-o 3L}eFg,d 52.subsequent events 期后事项
*-uA\ czNi)4x 53.adjust the financial statements 调整财务报表
prtNfwJz1j Nz/PAs7g6 54.perform additional audit procedures 实施追加的审计程序
w5fVug/;P : EA-L 55.audit risk 审计风险
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t5O '7x XhEZTg; 57.inappropriate audit opinion 不适当的审计意见
#+CH0Z ^UU@7cSi|G 58.material misstatement 重大的错报
WB)pE'5 3dO~Na`S 59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险
+;r1AR1)x #aI(fQZe 查看《
注会考试《审计》中的128个英文单词(二) 》
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