mlB~V3M'G D"^'.DL@wG 1.audit
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q, 2.attestation 鉴证
/8c&Axuv e;h,V( 3.credibility 可信赖程度
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TGB 4.audit of financial statements 财务报表
审计 J+ts |##GIIv;i 5.agreed-upon procedures 执行商定程序
Z9[+'ZWt wd+K`I/v7h 6.high levels of assurance 高水平保证
~*-qX$gr /iG7MC\` 7.compilation 编制
9:8|)a(1 2 hq\n< 8.reliability 可靠性
x+7*ADKb p$XKlg& 9.relevance 相关性
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vI<4F 10.professional skepticism 职业谨慎
Y3rt5\! :kG)sw7 11.objectivity 客观性
h/m6)m.D [>Fm[5x 12. professional competence 专业胜任能力
Fe!9y2Mg o35fifM` 13.Senior/CPA-in-charge 项目经理
d1G8*YO@ r4Q|5kT*i 14.audit engagement letter 业务约定书
+>tUz D fYX<d%?7 15.recurring audit 连续审计
x?sI;kUw8 KY.ZT2k 16.the client 委托人
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a(|(M H 17.change
CPA 更换
注册会计师
rLv;Y s&Yi 6:J 18.the existing CPA 现任注册
会计师
-6C +LbV ?9xu{B>6 19.the successor CPA 后任注册
会计师 /.Q4~Hw%} J^
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注册会计师 '*T]fND4 7x k|+! 21.issue the audit report 出具审计报告
6q/?-Qcy PJ\0JR7a 22.expert 专家
OZ(dpV9.S @~:8ye 23.the board of directors 董事会
E^CiOTN D/ Dt 24.knowledge of the entity‘ s business 了解被审计单位情况
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-t-tn22 ^3~e/P KM 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
.F2:!h$ Yj3I5RG 27.a general knowledge of —— 初步了解―――的情况
!#N\b z&}-8JykH 28.a more knowledge of—— 进一步了解的情况
A)NkT`<) |yY`s6Uq 29.the prior year‘s working papers 以前年度
工作底稿
7~UR!T9 h{'t5&yY 30.minutes of meeting 会议纪要
0. ;}]v ]A+o>#n}x 31.business risks 经营风险
d)ahF[82 JAjku6 32.appropriateness 适当性
bGmx7qt# 'Jj=RAV` 33.accounting estimate 会计估计
L%\b' fs p]T"|! d 34.management representations 管理层声明
BmBz}:xMez iK;opA" 35.going concern assumption 持续经营假设
4. qtp` TO#Pz.)>B6 36.audit plan 审计计划
B[o`k]] s0"e' 37.significant audit areas 重点审计领域
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Acm<-de A\sI<WrH 39.fraud舞弊
4P8*k[. &^.57] 40.modified or additional procedures 修改或追加审计程序
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%D=]ZV]( 41.misappropriation of assets 侵占资产
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}}{Yw Ym8}ZW- 43.unusual pressures 异常压力
>Aq:K^D/3F q_ fam,9 44.the suspected noncompliance 涉嫌存在违法行为
-ysn&d\rV L^`}J7r 45.materialiy 重要性
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zj{s}* 46.exceed the materiality level 超过重要性水平
LHYLC>J c-4STPNQi 47.approach the materiality level 接近重要性水平
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@%ECj)u`O F7}-! 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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gFN9jM 50.misstatements or omissions 错报或漏报
!36]ud& `ldz`yu6++ 51.aggregate 总计
H`QQG! :#t*K6dz 52.subsequent events 期后事项
KOSM]c\H 7<\C?`q" 53.adjust the financial statements 调整财务报表
5<YzalNf g_.^O$} 54.perform additional audit procedures 实施追加的审计程序
\IM4Z|NN" hGTV;eU 55.audit risk 审计风险
5"KlRuv% :$r ^_ 56.detection risk 检查风险
@C8DZ5) _2ef LjXQ 57.inappropriate audit opinion 不适当的审计意见
(R}ii}& R{hf9R , 58.material misstatement 重大的错报
fxQN+6; E /<lGm:. 59.tolerable misstatement 可容忍错报
",qU,0 `)$_YZq|SR 60.the acceptable level of detection risk 可接受的检查风险
b7:0#l$ .?W5{U 查看《
注会考试《审计》中的128个英文单词(二) 》
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