!t;$n!7< vQBfT% &Q- 1.audit
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3*u siyJjE)}w 2.attestation 鉴证
= @ph oleRQ= 3.credibility 可信赖程度
3R4-MK wXNFL9F8 4.audit of financial statements 财务报表
审计 !^`ZHJ-3>; '%K,A-7W 5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证
|q5\1}@: '1.T-.4>& 7.compilation 编制
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2% qx`*]lX 9.relevance 相关性
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3v) 10.professional skepticism 职业谨慎
v\\Z[,dK sfVtYIu 11.objectivity 客观性
CE*@CkC0z >rYP}k 12. professional competence 专业胜任能力
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J:^$] 13.Senior/CPA-in-charge 项目经理
(h`||48d npbNUKdz 14.audit engagement letter 业务约定书
trgj]|?M ULQ*cW&;? 15.recurring audit 连续审计
8$3 Tu"+; c&F"tLl 16.the client 委托人
oD!72W_: ,v)@&1Wh: 17.change
CPA 更换
注册会计师 Y.Gr(]tk G}f.fRY 18.the existing CPA 现任注册
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*,pG4kh! m=j7 vb 19.the successor CPA 后任注册
会计师 Fwho.R-. v*]|1q%/ 20.the preceding CPA前任
注册会计师 C=9|K`g5 R }$iH3#E8 21.issue the audit report 出具审计报告
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l'-iIbKX a.c2ScXG 24.knowledge of the entity‘ s business 了解被审计单位情况
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!P]) 25.assess material misstatement risks评估重大错报风险
zy5@K) "C}nS=]8m 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
=_L"x~0I- 7nIg3s% 27.a general knowledge of —— 初步了解―――的情况
wIi(p5* WWq)CwR 28.a more knowledge of—— 进一步了解的情况
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$K;4=zN>t: f9OVylm 30.minutes of meeting 会议纪要
_!w# {5~ @c7 On)sy 31.business risks 经营风险
T<p>:$vo Ct"h.rD ] 32.appropriateness 适当性
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33.accounting estimate 会计估计
?]$.3azO V-J\!CHX 34.management representations 管理层声明
@@!t$dD %{o5}TqD 35.going concern assumption 持续经营假设
hQHV]xW Hhfqb"2on 36.audit plan 审计计划
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nQ/(*d 37.significant audit areas 重点审计领域
SznNvd < I9tdr< 38.error 错误
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39.fraud舞弊
]iPTB i-tX5Md| 40.modified or additional procedures 修改或追加审计程序
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QAX c;wt9J.f 41.misappropriation of assets 侵占资产
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64>Zr T[ mTA>d 43.unusual pressures 异常压力
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|Tf iCz,|;w% 44.the suspected noncompliance 涉嫌存在违法行为
|@V<}2zCZ sQTW?KA-Te 45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平
{?eD7xL:- +F+jC9j(< 48.an acceptably low level 可接受水平
5 _] i==M kO/dZ%vj 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
'nW:2(J 2b3x|9o8 50.misstatements or omissions 错报或漏报
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l -C.eXR{s 51.aggregate 总计
=`.9 V< qItj`F)d 52.subsequent events 期后事项
8G(wYlxi qj=12; 53.adjust the financial statements 调整财务报表
IvH0sS`F .VWH 54.perform additional audit procedures 实施追加的审计程序
zXp{9P\c hM+nA::w 55.audit risk 审计风险
^Z2%b> qmJFXnf 56.detection risk 检查风险
fa"eyBO50 !K6: W1 57.inappropriate audit opinion 不适当的审计意见
]Alu~ Dw 0'aZ*ozk 58.material misstatement 重大的错报
W\FKAvS /I".n] 59.tolerable misstatement 可容忍错报
\XmtSfFC H^'EY:| 60.the acceptable level of detection risk 可接受的检查风险
d+"KXt5CV }7Pd\t G] 查看《
注会考试《审计》中的128个英文单词(二) 》
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