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审计 BSOjyy1f @l)\?IEF@f 2.attestation 鉴证
tSI& "- _k6x=V;9g 3.credibility 可信赖程度
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o-wAJ> 4.audit of financial statements 财务报表
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k\nH&nb 5.agreed-upon procedures 执行商定程序
`i=JjgG@ BXNI(7xi 6.high levels of assurance 高水平保证
mVa?aWpez ESn6D@" 7.compilation 编制
z~BD(FDI j.<:00< 8.reliability 可靠性
(D0C#<4P \C!%IR 9.relevance 相关性
~5FS|[1L U~oBNsU" 10.professional skepticism 职业谨慎
&t~zD4u B ;I[ht 11.objectivity 客观性
oSN8Xn*qr J 5Wz4`' 12. professional competence 专业胜任能力
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SAd97A: UCe,2v% 14.audit engagement letter 业务约定书
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z\e>DdS 9 %D$T'K 16.the client 委托人
/_$~rW 6e-#XCR{ 17.change
CPA 更换
注册会计师 w9G_>+?E 5dg-d\6S 18.the existing CPA 现任注册
会计师
7bA4P* >]:N?[Y_~} 19.the successor CPA 后任注册
会计师 Y8D7<V~Md 44'=;/ 20.the preceding CPA前任
注册会计师 ;[FW! x1 .3W j 21.issue the audit report 出具审计报告
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[SCw<<l< 22.expert 专家
_7r qXkp% @*CAn(@#N 23.the board of directors 董事会
B*-ToXQQr H(X+.R,Thp 24.knowledge of the entity‘ s business 了解被审计单位情况
di8W2cwz vh<]aiY 25.assess material misstatement risks评估重大错报风险
^^n+ J!=](s5| 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
^zvA?'s +L^A:}L( 27.a general knowledge of —— 初步了解―――的情况
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?l6>6a7 28.a more knowledge of—— 进一步了解的情况
A6{t%k~F jf$JaY 29.the prior year‘s working papers 以前年度
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P3+)pOE-SI OT-n\sL$ 30.minutes of meeting 会议纪要
o,*folL ExNj|* 31.business risks 经营风险
s,1pZT <E DCEvr" ( 32.appropriateness 适当性
T)b3N|ONB 6'RZ 33.accounting estimate 会计估计
X)`(nj |HaU3E*R 34.management representations 管理层声明
4?9soc *4(/t$)pEl 35.going concern assumption 持续经营假设
2uvQf&, z1Bj_u{ 36.audit plan 审计计划
YH/S2 D c*y$bf< 37.significant audit areas 重点审计领域
2x)0?N[$O :)KTZ 38.error 错误
]I{qp~^#n 1_Dn?G^H 39.fraud舞弊
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wB'z 3R)cbwL 40.modified or additional procedures 修改或追加审计程序
p{mxk)A o~i]W.SI( 41.misappropriation of assets 侵占资产
m&Y;/kr ~[d=s 42.transactions without substance 虚假交易
pr0@sri@ , aRJ!AZ 43.unusual pressures 异常压力
3e!3.$4M TEaD-mY3 44.the suspected noncompliance 涉嫌存在违法行为
cCo07R 2x<Qt2" 45.materialiy 重要性
iF#}t(CrH bR>o!(M'Z\ 46.exceed the materiality level 超过重要性水平
"!%w9 veYsctK~ 47.approach the materiality level 接近重要性水平
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wRLzN O84v*=u A 48.an acceptably low level 可接受水平
:$SRG^7md eZN3H"H 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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lD. nZ`2Z7! 50.misstatements or omissions 错报或漏报
<FUqD0sQ <B]i80. 51.aggregate 总计
/%ODJ1 M >D`fp 52.subsequent events 期后事项
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>a @yU!sE: 53.adjust the financial statements 调整财务报表
wzHjEW Z30z<d,j 54.perform additional audit procedures 实施追加的审计程序
V7B=+(xK Ie^Dn!0S 55.audit risk 审计风险
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' :|n>H+Y 56.detection risk 检查风险
ADLa.{ ]v^`+s}3 57.inappropriate audit opinion 不适当的审计意见
\J,- <wF zbIwH6 58.material misstatement 重大的错报
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Sya O]Ry3j 59.tolerable misstatement 可容忍错报
dbMu6Bm\G F$6])F 60.the acceptable level of detection risk 可接受的检查风险
S1H47<)UF )5GdvqA 查看《
注会考试《审计》中的128个英文单词(二) 》
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