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EK2 1.audit
审计 0X-2).nu )/AvWDKvO 2.attestation 鉴证
6K y;1$ @iceMD. 3.credibility 可信赖程度
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) 4.audit of financial statements 财务报表
审计 .:raeDrd V<pqc&f. 5.agreed-upon procedures 执行商定程序
wE \c?*k Cr%r<*s 6.high levels of assurance 高水平保证
;X6y.1N~ O*v+<|0!l 7.compilation 编制
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h4|h 8.reliability 可靠性
fYjsSUnf v`w?QIB] 9.relevance 相关性
5mNXWg7#] gc~h!%'.I 10.professional skepticism 职业谨慎
TjK5UML ?KXQ)Y/su 11.objectivity 客观性
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Kx+Bc&X 12. professional competence 专业胜任能力
Ve1] ECk &FVlTo1 13.Senior/CPA-in-charge 项目经理
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+ 14.audit engagement letter 业务约定书
({VBp[Mh an`(?6d 15.recurring audit 连续审计
tuUXW5!/ hF7mJ\ 16.the client 委托人
* _lo; 3/=QZ8HA&- 17.change
CPA 更换
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18.the existing CPA 现任注册
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f4T0Y["QA `UK+[`E 19.the successor CPA 后任注册
会计师 f {c[_OR r(T/^< 20.the preceding CPA前任
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73ljW 21.issue the audit report 出具审计报告
AJd.K'=8 'm5(MC, 22.expert 专家
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Ap|?n/K 23.the board of directors 董事会
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0zM 24.knowledge of the entity‘ s business 了解被审计单位情况
xBfe8lor hr6e 1Er 25.assess material misstatement risks评估重大错报风险
XW Q0V cgXF|'yI&l 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
*b{lL5 tB=D&L3 27.a general knowledge of —— 初步了解―――的情况
$jh>zf 67\Ojl~(1 28.a more knowledge of—— 进一步了解的情况
`A _8nW) PZ(<eJ> 29.the prior year‘s working papers 以前年度
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.^IhH|U +()t8,S, 30.minutes of meeting 会议纪要
&N_c-@2O sVdK^|j 31.business risks 经营风险
m{.M,Lm: 3@`H<tP'6o 32.appropriateness 适当性
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C~b'Qd 33.accounting estimate 会计估计
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LZC?383' ou^nzm 35.going concern assumption 持续经营假设
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36.audit plan 审计计划
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_d| 62VS 38.error 错误
Wejwj/EU% H'GYJ ?U" 39.fraud舞弊
8Cs$NUU .`&/QiD 40.modified or additional procedures 修改或追加审计程序
)|x%o(n :-\ yy 41.misappropriation of assets 侵占资产
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9Mt=8M 42.transactions without substance 虚假交易
c\MsVH2| 0 {JK4]C 43.unusual pressures 异常压力
%FyygT b;S R=?po= 44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性
bLM"t0 yLz,V} 46.exceed the materiality level 超过重要性水平
^'[@M'`~L xOL)Pjo/m 47.approach the materiality level 接近重要性水平
CC>fm1#i\ .y7) XLC 48.an acceptably low level 可接受水平
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3U~lI& TA0D{ 50.misstatements or omissions 错报或漏报
(HaKF7Jsi 3K#mF7)a 51.aggregate 总计
{y^|ET7 },fo+vRM 52.subsequent events 期后事项
\5[D7} .i+* #djx 53.adjust the financial statements 调整财务报表
B80odU& zd9]qo 54.perform additional audit procedures 实施追加的审计程序
YXzZ-28,< e*P=2*]M 55.audit risk 审计风险
=\Vu=I r6n5 Jz 56.detection risk 检查风险
.IH@_iX >nhE%:X> 57.inappropriate audit opinion 不适当的审计意见
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L N2tkCkl^x9 58.material misstatement 重大的错报
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6 Be{/2jU% 59.tolerable misstatement 可容忍错报
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`.>k)=F& "X5_-l 查看《
注会考试《审计》中的128个英文单词(二) 》
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