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审计 ~&ns?z>x DHeZi3&i 2.attestation 鉴证
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JtMl/h "PN4{"`V 4.audit of financial statements 财务报表
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jwLZC 5.agreed-upon procedures 执行商定程序
8:S+*J[gSn NV(jp'i~ 6.high levels of assurance 高水平保证
V*2*5hx 2TB'HNTFx 7.compilation 编制
GKF!GbGR@ x_<#28H! 8.reliability 可靠性
C<9GdN *}#HBZe(9 9.relevance 相关性
@oH\r-jsgu +'93%/: 10.professional skepticism 职业谨慎
}TZM@{; Wvu1? 11.objectivity 客观性
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m7ly8a| c C) <Y#1 12. professional competence 专业胜任能力
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Zon7G6s9` #tsP 14.audit engagement letter 业务约定书
MxX)&327 wexX|B^u 15.recurring audit 连续审计
z ULHgG ONpvx5'# 16.the client 委托人
{%k[Z9*tO \/SOpC 17.change
CPA 更换
注册会计师 f9Xa}* baTd;`Pn 18.the existing CPA 现任注册
会计师
c'VCCXe ft@#[Bkx 19.the successor CPA 后任注册
会计师 $'d,X@}8 _ Dz
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注册会计师 NPO!J^^ Dt7z<1-)l 21.issue the audit report 出具审计报告
FcZ)^RQ4G (gvnIoDl0 22.expert 专家
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:?z@T[- b W/T}FND 24.knowledge of the entity‘ s business 了解被审计单位情况
_PC<Td>nm jg%mWiKwK7 25.assess material misstatement risks评估重大错报风险
FGc#_4SiL p^w)@^f 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
QALr wK fq'W{ 27.a general knowledge of —— 初步了解―――的情况
\Jc}Hzug v;?W|kJ.u 28.a more knowledge of—— 进一步了解的情况
Si23w'T T.;U~< 29.the prior year‘s working papers 以前年度
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~^'t70 :D A/lznBHR 30.minutes of meeting 会议纪要
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/?Y4C)G -R];tpddR5 32.appropriateness 适当性
k+i0@G'C( KC9VQeSc 33.accounting estimate 会计估计
k'e1ZAn fo>_*6i74 34.management representations 管理层声明
IvQuxs&a l$HBYA\Qh 35.going concern assumption 持续经营假设
`RU RC" \YF;/KwX$ 36.audit plan 审计计划
5=9Eb L9,GUtK{ 37.significant audit areas 重点审计领域
Y![i=/ ~SA>$ 38.error 错误
Abmi=]\bx Iv9U4 39.fraud舞弊
=mcQe^M E"/k"1@ 40.modified or additional procedures 修改或追加审计程序
qn{9vr SjA'<ZX>TM 41.misappropriation of assets 侵占资产
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\>j@!W ,*x/L?.Z! 43.unusual pressures 异常压力
?wIEXKI kxA T 44.the suspected noncompliance 涉嫌存在违法行为
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q/@r# 5yV>-XT+- 46.exceed the materiality level 超过重要性水平
[{`&a#Q jzi^OI7 47.approach the materiality level 接近重要性水平
C4dCaiX 1guiuR4 48.an acceptably low level 可接受水平
mmNn,>AO! :Us+u-~ 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
,CqGO %DY Y~#.otBL& 50.misstatements or omissions 错报或漏报
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bp= L1@<7?@X 52.subsequent events 期后事项
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}^n"t>Z8 #&K}w0}k 54.perform additional audit procedures 实施追加的审计程序
Eh9{n,5- *J4\KU 55.audit risk 审计风险
CzDg?w b c,G[R k 56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见
RO'b)J:j9 5GJa+St? 58.material misstatement 重大的错报
{G|= pM\' 6mIRa(6V 59.tolerable misstatement 可容忍错报
`'bu8JK ue!4By8T 60.the acceptable level of detection risk 可接受的检查风险
x IL]Y7HWM bK!uR&i^l 查看《
注会考试《审计》中的128个英文单词(二) 》
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