Z/kaRnG[@t :LiDJF 1.audit
审计 | 58!A] _*ouo<x 2.attestation 鉴证
(F[/~~ R:OU>HsdX 3.credibility 可信赖程度
$l,Zd6<1q Ogke*qM 4.audit of financial statements 财务报表
审计 E<CxKY9 xGEmrE<; 5.agreed-upon procedures 执行商定程序
,r 2VP\hLh W0MnGzZ 6.high levels of assurance 高水平保证
+lgF/y6 kq%gY 7.compilation 编制
BU:Ecchbr L>Oy7w)Y 8.reliability 可靠性
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(#B^Hyz! *V6QBe 10.professional skepticism 职业谨慎
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*$Lz2 ] |5~wwL@LW7 13.Senior/CPA-in-charge 项目经理
5+bFy.UW yMbcFDlBr 14.audit engagement letter 业务约定书
qTTn51 e-iYJ? 15.recurring audit 连续审计
5B>Q6 1rv$?=Z 16.the client 委托人
*hZ~i{c,7 jj3Pf>D+k 17.change
CPA 更换
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w.D4dv_H w`j*W$82 19.the successor CPA 后任注册
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9eGCBVW:* 20.the preceding CPA前任
注册会计师 hg&w=l eA1k)gjE 21.issue the audit report 出具审计报告
D(qHf9 i0'Xy>l 22.expert 专家
Eg`R|CF 8lOZIbwS 23.the board of directors 董事会
C!7U<rI 7sud/*+F 24.knowledge of the entity‘ s business 了解被审计单位情况
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T f lk t&R!5^R 25.assess material misstatement risks评估重大错报风险
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%!FMXe 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
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?0FQ 27.a general knowledge of —— 初步了解―――的情况
e(}oq"'z :3a&Pb*PL 28.a more knowledge of—— 进一步了解的情况
iN<(O7B; ?eL='>Ne 29.the prior year‘s working papers 以前年度
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U_x0KIm &<gUFcw7Ui 30.minutes of meeting 会议纪要
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#k #q=4 31.business risks 经营风险
[as-3&5S <#xrrRhm} 32.appropriateness 适当性
#0P!xZ'|{ GFdZ`i 33.accounting estimate 会计估计
6sYV7w,'@ n 5~=qQK2 34.management representations 管理层声明
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ElQJ\% M4TrnZ1D} 36.audit plan 审计计划
:v#k&Uh3y $Hp.{jw 37.significant audit areas 重点审计领域
,'FD}yw4v f\h%; X 38.error 错误
MxY50^}( D^,\cZbY 39.fraud舞弊
T(Y}V[0+ Rr+qgt;f5 40.modified or additional procedures 修改或追加审计程序
PSW#^o 4-y6MH 41.misappropriation of assets 侵占资产
0SJ{@* |yLk5e~@- 42.transactions without substance 虚假交易
xJvLuzUD 5Xwk*@t2a 43.unusual pressures 异常压力
Ab*]dn`z d4d\0[ 44.the suspected noncompliance 涉嫌存在违法行为
TkA9tFi w`M]0'zls 45.materialiy 重要性
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]|,vCKju +``>,O6 48.an acceptably low level 可接受水平
xttYn]T XK1fHfCEa 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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G-2EQ. 50.misstatements or omissions 错报或漏报
Ip>^O/}$1 )nhfkW=e 51.aggregate 总计
/;DjJpwf0 SAP;9*f1\ 52.subsequent events 期后事项
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% 686Vz vsH3{:&;"P 53.adjust the financial statements 调整财务报表
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;5 "rVU4F) 54.perform additional audit procedures 实施追加的审计程序
fc3 Fi'^ <p09oZ{6 55.audit risk 审计风险
gTnS[ (JWv *p 56.detection risk 检查风险
'X54dXS?l t{~@I 57.inappropriate audit opinion 不适当的审计意见
Z^<Sj5}6 6Hda]y 58.material misstatement 重大的错报
:aH%bk _y>}#6B 59.tolerable misstatement 可容忍错报
~,T+JX XYts8}y5 60.the acceptable level of detection risk 可接受的检查风险
X\kjAMuW/* ANotUty;y 查看《
注会考试《审计》中的128个英文单词(二) 》
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