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flW L 1.audit
审计 `v~!H\q m*`cuSU|o 2.attestation 鉴证
Ey'J]KVW EA6t36|TX 3.credibility 可信赖程度
NIaF 5z 3B;}j/h2 4.audit of financial statements 财务报表
审计 mGO>""<: xHHV=M2l(s 5.agreed-upon procedures 执行商定程序
6ga5^6W 3|zgDA 6.high levels of assurance 高水平保证
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Vg{Zv4+t 7.compilation 编制
;@9e\!% U,'EF[t 8.reliability 可靠性
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MEe,4 f|#8qiUS 10.professional skepticism 职业谨慎
mpAHL( +TF8WZZF.d 11.objectivity 客观性
>ukQ, CE~ BRa{\R^I 12. professional competence 专业胜任能力
L%XXf3;c Ny^'IUu 13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书
tFiR!f) iX%n0i 15.recurring audit 连续审计
@cIgxp 2d 8=h6 16.the client 委托人
pv&^D,H, (ND%} 17.change
CPA 更换
注册会计师 ;Xu22fKh Pw{"_g 18.the existing CPA 现任注册
会计师
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会计师 |1Hc& ,9\Sn
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注册会计师 1"YpO"Rh |` "? 21.issue the audit report 出具审计报告
c+2sT3).D W#{la`#Bu 22.expert 专家
B |&F%P0: ,{8v4b- 23.the board of directors 董事会
EnJ!mr Ly>OLI0x_ 24.knowledge of the entity‘ s business 了解被审计单位情况
H\#:,s {1 \|t{e8} 25.assess material misstatement risks评估重大错报风险
ah+j!e LuS+_|]x 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
oHX$k{6 .S7:;%qL6 27.a general knowledge of —— 初步了解―――的情况
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lj\#'G3 28.a more knowledge of—— 进一步了解的情况
{/|qjkT&W `!i-#~n 29.the prior year‘s working papers 以前年度
工作底稿
8r^ ~0nm %K1")s 30.minutes of meeting 会议纪要
j?-R]^-5 y@;%Uv& 31.business risks 经营风险
Js{=i>D pbLGe' 32.appropriateness 适当性
aWGon]2p AVFjBybu9 33.accounting estimate 会计估计
+pp9d-n *aRX \TnN 34.management representations 管理层声明
@Y-TOCadT $Q/Ya@o 35.going concern assumption 持续经营假设
f Iy]/ Uf$i3 36.audit plan 审计计划
g_z/{1$ }l;Lxb2` 37.significant audit areas 重点审计领域
Fm3t'^SqF XYfv(y 38.error 错误
E FY@Y[ 5<+KR.W 39.fraud舞弊
1mH\k5xu o~1 Kp!U 40.modified or additional procedures 修改或追加审计程序
> 0.W`j(s X3B{8qx_> 41.misappropriation of assets 侵占资产
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dnG 42.transactions without substance 虚假交易
'jjb[{g^}} DWm SC}{. 43.unusual pressures 异常压力
v(O=IUa =k{`oO~:9+ 44.the suspected noncompliance 涉嫌存在违法行为
b$-e\XB! -JV~[-, 45.materialiy 重要性
~uj;qq ^Z}Ob= .G 46.exceed the materiality level 超过重要性水平
z$[C#5+2 Jpj!rXTX* 47.approach the materiality level 接近重要性水平
`i fiL >/^#Drwb!i 48.an acceptably low level 可接受水平
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'{[),*nC n rU2iy"L 50.misstatements or omissions 错报或漏报
2R.2D'4)` Q6'nSBi:A_ 51.aggregate 总计
]RIVc3?;$ ?c#$dc" 52.subsequent events 期后事项
+ WDq=S c`G&KCw)d 53.adjust the financial statements 调整财务报表
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QJhCh7 _*6v|Ed? 54.perform additional audit procedures 实施追加的审计程序
;[$n=VX` h(' )" 55.audit risk 审计风险
Y(6Sp'0 DQXS$uBT 56.detection risk 检查风险
;*cLG#&'M i7Z=|& 57.inappropriate audit opinion 不适当的审计意见
~<9{#uM JPx7EEkZR4 58.material misstatement 重大的错报
q/gB<p9 .EP6oKA 59.tolerable misstatement 可容忍错报
'Kbl3fUF GWP dv 60.the acceptable level of detection risk 可接受的检查风险
BNucc'] LE=k 查看《
注会考试《审计》中的128个英文单词(二) 》
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