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1.audit
审计 #B5-3CwB o!zo%#0;#) 2.attestation 鉴证
s&M#]8x;x " nLWvV1 3.credibility 可信赖程度
=8AL>:_ 8qwPk4 4.audit of financial statements 财务报表
审计 0}9 x.>&|Ej 5.agreed-upon procedures 执行商定程序
8TCbEPS@Q jdd3[ 6.high levels of assurance 高水平保证
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`Q 7.compilation 编制
7~H"m/;U& ;aDYw [ 8.reliability 可靠性
GpXU&A'r H](TSt<Q" 9.relevance 相关性
ntn ~=oL /2Bf6 10.professional skepticism 职业谨慎
Q+p9^_r :?:R5_Nd= 11.objectivity 客观性
)<`/Aaie :oytJhxU 12. professional competence 专业胜任能力
,e{1l ;-VXp80J 13.Senior/CPA-in-charge 项目经理
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QJ,~K&? 14.audit engagement letter 业务约定书
N3ccn {4r } jH 15.recurring audit 连续审计
* & : J Q#pgl 16.the client 委托人
f<vZ4 IU +oiuulA 17.change
CPA 更换
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Vnz{cx` 6t'vzcQs 18.the existing CPA 现任注册
会计师
F@1Eg B:fulgh2ni 19.the successor CPA 后任注册
会计师 ~Hvf"bvK| Fr hI[D 20.the preceding CPA前任
注册会计师 xpWY4Q |z`AIScT 21.issue the audit report 出具审计报告
%D>cY! iz2;xa* 22.expert 专家
=z#j9'n$@ 41c4Xj?' 23.the board of directors 董事会
P]H4!}M m]&y&oz 24.knowledge of the entity‘ s business 了解被审计单位情况
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8>'vzc/*> R2y~+tko? 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
nxs'qX(D wcL|{rUXba 27.a general knowledge of —— 初步了解―――的情况
`Gh#2U ^F87gow%`B 28.a more knowledge of—— 进一步了解的情况
.s>.O6(^% -|GX]jx(Y 29.the prior year‘s working papers 以前年度
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XW5 *_eY +\j 30.minutes of meeting 会议纪要
_.5ABE Ki\J)l 31.business risks 经营风险
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zBNj 32.appropriateness 适当性
3e1^r_YI M8|kmF\B 33.accounting estimate 会计估计
-fD W>]_ 3PEW0b*]Pf 34.management representations 管理层声明
dyt.(2 yAu.=Eo7 35.going concern assumption 持续经营假设
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36.audit plan 审计计划
v(^;% u=ZZ;%Rvd 37.significant audit areas 重点审计领域
YT<(2u#Ng ~Z5Wwp]a 38.error 错误
_s+_M+@et Im@Yx^gc 39.fraud舞弊
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!xr6d 40.modified or additional procedures 修改或追加审计程序
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mM 41.misappropriation of assets 侵占资产
ZC9S0Z x%55:8{ 42.transactions without substance 虚假交易
Fr1OzS^&( <4%PT2R 43.unusual pressures 异常压力
|?ma? 6QNO#!; 44.the suspected noncompliance 涉嫌存在违法行为
/}=cv>S5V DhT8Kh{ 45.materialiy 重要性
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[ 7QHrb'c 46.exceed the materiality level 超过重要性水平
teJY*)d :@J.!dokF 47.approach the materiality level 接近重要性水平
HQ^:5XH xi=Qxgx0I 48.an acceptably low level 可接受水平
K<fB]44Y /y-8dgv0a 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
w s7LDY&( L!^^3vn 50.misstatements or omissions 错报或漏报
O:+?:aI@ >C/O >g 51.aggregate 总计
TFtD>q X 47^7S= 52.subsequent events 期后事项
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[g; 53.adjust the financial statements 调整财务报表
y@\J7 h: 8C<%Y7)/ 54.perform additional audit procedures 实施追加的审计程序
"^5 %g% 6<9gVh<=w 55.audit risk 审计风险
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^ Oy.s YBQ{/"v%| 56.detection risk 检查风险
d.p%jVO)" #LfoG?k1K 57.inappropriate audit opinion 不适当的审计意见
Hw~?%g:<S V)cL=4G 58.material misstatement 重大的错报
#)( D_* M(<.f}yZQ 59.tolerable misstatement 可容忍错报
AP(%m'; h2vD*W 60.the acceptable level of detection risk 可接受的检查风险
^q/_D%]C g UA_&_ 查看《
注会考试《审计》中的128个英文单词(二) 》
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