u>/Jb+ ANTWWs} 1.audit
审计 77-G*PI*I p3V?n[/} 2.attestation 鉴证
d;i@9+ /rHlFl|Wy 3.credibility 可信赖程度
O bc>f|l] "(Nt9K%P) 4.audit of financial statements 财务报表
审计 slaH 2}$xR i5gNk)D 5.agreed-upon procedures 执行商定程序
}6gum (*9-F
a 6.high levels of assurance 高水平保证
sfk;c#K mDO! o 7.compilation 编制
73JrK_h tac\Ki? 8.reliability 可靠性
Y]DC; , *Tr9pq%m 9.relevance 相关性
SGu`vN] 6zI}?KZf 10.professional skepticism 职业谨慎
zbj V>5 AF>t{rw=/ 11.objectivity 客观性
/@U bN\ s
gRWjrc/ 12. professional competence 专业胜任能力
CZf38$6 X
e
m 13.Senior/CPA-in-charge 项目经理
@hy~H?XN L%+mD$@u 14.audit engagement letter 业务约定书
Nh\o39= IyA
D>Q^ 15.recurring audit 连续审计
l#Vg=zrT GP;N1/= 16.the client 委托人
1x8wQ/p| -b|"%e<' 17.change
CPA 更换
注册会计师
qfjUJ/ k U0.:Gcc 18.the existing CPA 现任注册
会计师
<h~=d("j zbgGK7 19.the successor CPA 后任注册
会计师 MG~bDM4 ';v1AX}5q 20.the preceding CPA前任
注册会计师 _fSBb< ]r
'D 21.issue the audit report 出具审计报告
/EuH2cy$l k5Su&e4]] 22.expert 专家
;]@Pm<f dsH
*9t:z 23.the board of directors 董事会
@8$z2 [LO=k|&R 24.knowledge of the entity‘ s business 了解被审计单位情况
XlnSh<e Hg$7[um 25.assess material misstatement risks评估重大错报风险
Q>71uM%e` VfUHqdg- 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
]LEaoOecu `YqXF=- 27.a general knowledge of —— 初步了解―――的情况
)?pnV":2Y <@Vf:`a!P> 28.a more knowledge of—— 进一步了解的情况
Vf<q-3q cL][
sI 29.the prior year‘s working papers 以前年度
工作底稿
#jd.i Y[H769 30.minutes of meeting 会议纪要
IR#BSfBZ .(3ec/i4CF 31.business risks 经营风险
T#wG]DH; $x,EPRNs 32.appropriateness 适当性
Sp*4Z`^je t#3_M=L 33.accounting estimate 会计估计
R_\o`v5 Cy*.pzCi 34.management representations 管理层声明
C|h Uyo k1ja ([Q 35.going concern assumption 持续经营假设
w)B?j uB#U(
jl 36.audit plan 审计计划
1z4_QZZ.NG H:XPl$; 37.significant audit areas 重点审计领域
o\]U;#YD tP"6H-)X& 38.error 错误
TiF+rA{t ;<_a ,5\Q 39.fraud舞弊
Sc/$2gSG iQS,@6 40.modified or additional procedures 修改或追加审计程序
W6_ rSVm .
FC+ 41.misappropriation of assets 侵占资产
Z4rk$K'=1w 3
^K#\*P 42.transactions without substance 虚假交易
\KzJNCOT ;8dffsyq 43.unusual pressures 异常压力
^9]iUx jM
@N<k 44.the suspected noncompliance 涉嫌存在违法行为
.g1x$cQ1< R PoBF~> 45.materialiy 重要性
'nBP% ZO/u3&gU 46.exceed the materiality level 超过重要性水平
j/fniyJ) kkWv#,qwU 47.approach the materiality level 接近重要性水平
O ;[Mi 9t6c*|60#n 48.an acceptably low level 可接受水平
W`NF4 0) C*3St`2@9 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
[0aC]XQZ EmR82^_: 50.misstatements or omissions 错报或漏报
:8hI3]9 3ce$eZE 51.aggregate 总计
dR;N3KwY NkO
+)= 52.subsequent events 期后事项
6@t
& GqR
|hg 53.adjust the financial statements 调整财务报表
/t`\b
[ %ut8/T 54.perform additional audit procedures 实施追加的审计程序
`:*2TLxIk K@{0]6 55.audit risk 审计风险
)GAlj;9A$ T!ZjgCY} 56.detection risk 检查风险
M<d!j I9) p:5NMo 57.inappropriate audit opinion 不适当的审计意见
BV:Ca34& iC/*d 58.material misstatement 重大的错报
_+NjfF| kLF`6ZXtd 59.tolerable misstatement 可容忍错报
F8"J<VJ7 Q?1J<(oq9 60.the acceptable level of detection risk 可接受的检查风险
",D!8>=s )Uy%iE* 查看《
注会考试《审计》中的128个英文单词(二) 》
P.C?/7$7Z+ v/9ZTd