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M 4hs4W,2! 1.audit
审计 dEiX!k$# 8] *{i 2.attestation 鉴证
A VjtK Ft}tIP7 3.credibility 可信赖程度
wkGF&U lI 8"o>-~ 4.audit of financial statements 财务报表
审计 ln.~ >FO i=4bY[y 5.agreed-upon procedures 执行商定程序
oCrn pqK3u) 6.high levels of assurance 高水平保证
e_TM#J(3 {IVqV6: 7.compilation 编制
u=[oo@Rk` `dK\VK^ 8.reliability 可靠性
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oKac~}_KL 1\p[mN 10.professional skepticism 职业谨慎
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9d P<hqr; 11.objectivity 客观性
jc<3\ 7 vC7sJIch2< 12. professional competence 专业胜任能力
9`muk b<8h\fR#' 13.Senior/CPA-in-charge 项目经理
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-|lnJg4 14.audit engagement letter 业务约定书
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Xa&, 15.recurring audit 连续审计
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+ |,CIl+ H{BjxZ~) 17.change
CPA 更换
注册会计师 b6lL8KOu =pNkS1ey 18.the existing CPA 现任注册
会计师
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会计师 ihn M`TpMJ "`S61m_ 20.the preceding CPA前任
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21.issue the audit report 出具审计报告
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k6;~ +[ F8>9o& 22.expert 专家
jmIP c3O0 DXUI/C f 23.the board of directors 董事会
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5v3B8 @CsA >C i=H(8vN 25.assess material misstatement risks评估重大错报风险
+a|4XyN im'0^ 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
k5($b{ 2{&" 3dq 27.a general knowledge of —— 初步了解―――的情况
1@y?OWC | @YN\g K; 28.a more knowledge of—— 进一步了解的情况
]?r8^L yZ4 l|K8+5L 29.the prior year‘s working papers 以前年度
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u4"+u"{d Z-Uq89[HZ 30.minutes of meeting 会议纪要
-K0tK~%q zQ[mO 31.business risks 经营风险
m$^7sFD$ 1.!(#I3 32.appropriateness 适当性
K5KN}sRs" UY+~xzm 33.accounting estimate 会计估计
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34.management representations 管理层声明
23=;v@ K.%E=^~q 35.going concern assumption 持续经营假设
IV*}w"r ]X5*e' 36.audit plan 审计计划
AL;"S;8 Cn"N5(i 37.significant audit areas 重点审计领域
iTX.?* d+^;kse 38.error 错误
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e\h:==f [bcqaT 40.modified or additional procedures 修改或追加审计程序
2vXMrh\ N>~*Jp2; 41.misappropriation of assets 侵占资产
}bHpFe }$o%^"[ 42.transactions without substance 虚假交易
<7zpH SFBq j)uIe)wZw 43.unusual pressures 异常压力
d0xV<{,- Q.fBuF 44.the suspected noncompliance 涉嫌存在违法行为
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8RK\B%UW F^\v`l, 46.exceed the materiality level 超过重要性水平
KGJB.<Be r1\.Jz 47.approach the materiality level 接近重要性水平
Dn@ n:m xs:{%ki 48.an acceptably low level 可接受水平
|gaZq!l X bg7mj9c 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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_W |` R|vF*0)>W 50.misstatements or omissions 错报或漏报
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MG<~{Y84} 51.aggregate 总计
hImCy9i} 6y0C 52.subsequent events 期后事项
$?A]!Y; J]N}8 0 53.adjust the financial statements 调整财务报表
*qqFIp^ #:yZJS9f9 54.perform additional audit procedures 实施追加的审计程序
MVCCh+,GI #4hP_Vhc 55.audit risk 审计风险
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Kca rB)WHx< 56.detection risk 检查风险
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)QH =FKB)#N 57.inappropriate audit opinion 不适当的审计意见
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zf!c fx|9*|E 60.the acceptable level of detection risk 可接受的检查风险
%`TLs^ {L0w&~$Fy 查看《
注会考试《审计》中的128个英文单词(二) 》
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