y3))I\QT UXR$ 7<D+ 1.audit
审计 0waQw7
E Qm^N}>e 2.attestation 鉴证
uRxo,.}c /c]I|$v 3.credibility 可信赖程度
&NB[:S= Ko k
mylHu 4.audit of financial statements 财务报表
审计 Ub4j3` !pQQkZol 5.agreed-upon procedures 执行商定程序
KR
?-< KZsSTB6J 6.high levels of assurance 高水平保证
!C&}e8M|eX G0xk @SE 7.compilation 编制
X<vv: {[NBTT9& 8.reliability 可靠性
}Q/xBC) 2PAotD4+I 9.relevance 相关性
AW%^Xt qIuY2b`6 10.professional skepticism 职业谨慎
_LCK|H%v' bt-y6,> +E 11.objectivity 客观性
P9SyQbcK 305() 12. professional competence 专业胜任能力
l"*zr ;# Bd31>
%6
13.Senior/CPA-in-charge 项目经理
O{%yO=`r OF2*zU7M 14.audit engagement letter 业务约定书
B14z<x}Q
@m<xpel 15.recurring audit 连续审计
ys u"+J 0\k2F,:%4 16.the client 委托人
Fnzv& l]uF!']f 17.change
CPA 更换
注册会计师 tF
O27z@ 6L}$R`s5H 18.the existing CPA 现任注册
会计师
4pduzO'I u?&P6|J& 19.the successor CPA 后任注册
会计师 OtBVfA:[ zr-HL:js 20.the preceding CPA前任
注册会计师 LeF Z%y)F ,KdDowc 21.issue the audit report 出具审计报告
9NBFG~)|l[ 5.q2<a : 22.expert 专家
B#OnooJI bd5\Rt 23.the board of directors 董事会
[?Cv^t${+ bLhTgss]( 24.knowledge of the entity‘ s business 了解被审计单位情况
SRRqIQz p$`71w)'[ 25.assess material misstatement risks评估重大错报风险
zN:VT& )R(kXz=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
B8:G1r5G/ P\pHos 27.a general knowledge of —— 初步了解―――的情况
*GH`u*C_ *%=BcV+, 28.a more knowledge of—— 进一步了解的情况
}~DlOvsq hs!a'E 29.the prior year‘s working papers 以前年度
工作底稿
bC{}&a Ej~vp2 30.minutes of meeting 会议纪要
jAie[5 ~k^rI jR 31.business risks 经营风险
V|gW%Z,j ZX'q-JUv f 32.appropriateness 适当性
]bLI!2Kr HIsIW%B 33.accounting estimate 会计估计
p.A_,iE Vzn0; 34.management representations 管理层声明
Tvqq# ;I Tty_P, 35.going concern assumption 持续经营假设
;|}N\[fk%] O2g9<H 36.audit plan 审计计划
q^; SZ^yW5 6<u=hhL 37.significant audit areas 重点审计领域
LmWZ43Z"@ }E0~' 38.error 错误
`<2k.aW4e8 #I8)|p?P 39.fraud舞弊
[
R b+Vfi9< 40.modified or additional procedures 修改或追加审计程序
6?$yBu9l T$rhz)_q 41.misappropriation of assets 侵占资产
)eIC5>#. : fMQ,S0 42.transactions without substance 虚假交易
10R#}~D nsn 43.unusual pressures 异常压力
bi/ AQ^ `yF6-F 44.the suspected noncompliance 涉嫌存在违法行为
iZY4+
X PkX4 ! 45.materialiy 重要性
0,~||H{ +q n[F70} 46.exceed the materiality level 超过重要性水平
3r^Ls[ey k;/K']4y 47.approach the materiality level 接近重要性水平
4fauI%kc ,+2!&"zD 48.an acceptably low level 可接受水平
&pHSX !ZNirvk 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
Ig&H0S O|K-UTWH% 50.misstatements or omissions 错报或漏报
+@] ,JlYf +FomAs1*f 51.aggregate 总计
h4p<n&)F gy5 ^JL 52.subsequent events 期后事项
zUuOX5-6x xVxN
@[ 53.adjust the financial statements 调整财务报表
0
JT"Pv_ [=<vapZt 54.perform additional audit procedures 实施追加的审计程序
w#6)XR|+,. [}$jO,H5r 55.audit risk 审计风险
4y*"w*L F$/7X~* 56.detection risk 检查风险
AQ%B&Q(V1 { 9:vq| 57.inappropriate audit opinion 不适当的审计意见
H!'Ek[s+ 3d>8~ANi=% 58.material misstatement 重大的错报
wqxChTbs srlxp
_^ 59.tolerable misstatement 可容忍错报
35Ro85j :$6m
S[@| 60.the acceptable level of detection risk 可接受的检查风险
:+_uyp2V o|G'vMph 查看《
注会考试《审计》中的128个英文单词(二) 》
p=!12t MO^Q 8v