\EeK<)4: C]%}L%, 1.audit
审计 iJ~e8l0CA se]QEd7]7 2.attestation 鉴证
*Y9' tHI >U'gQS?\] 3.credibility 可信赖程度
F%e5j9X` [5jXYqD=vj 4.audit of financial statements 财务报表
审计 &<S]=\ {}v<2bS 5.agreed-upon procedures 执行商定程序
I)cA:Ip -#"7F:N1 6.high levels of assurance 高水平保证
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gx(L*y, 7.compilation 编制
?$rHyI 5NAB^&{Z<X 8.reliability 可靠性
}{m.\O k8ej. 9.relevance 相关性
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]k.'~Syz P0^7hSo 11.objectivity 客观性
[i)G:8U /2e,,)4g 12. professional competence 专业胜任能力
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-H%FYF` 5X"WgR; 13.Senior/CPA-in-charge 项目经理
-axV;+"b i$W=5B>SO 14.audit engagement letter 业务约定书
9$:+5f,%a piKR*|F 15.recurring audit 连续审计
:\8&Th}Se xSoXf0zq: 16.the client 委托人
j*}2AI ZpQ8KY$5 17.change
CPA 更换
注册会计师 aXO|%qX #mcU);s 18.the existing CPA 现任注册
会计师
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VGGSLr ac??lHtH9 19.the successor CPA 后任注册
会计师 BY^5z<^. GLIP;)h1 20.the preceding CPA前任
注册会计师 X-=J7G`\h# [E/}-m6g 21.issue the audit report 出具审计报告
s.G6?1VXlY N:Zf4 22.expert 专家
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]W4o" oc3}L^aD 23.the board of directors 董事会
v\?J$Hdd !u=,b fyH 24.knowledge of the entity‘ s business 了解被审计单位情况
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F! 25.assess material misstatement risks评估重大错报风险
[v$NxmRu +4%:q~C 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
H0 .,h; l]o)KM< 27.a general knowledge of —— 初步了解―――的情况
*=ymK* |]9Z#lv+I 28.a more knowledge of—— 进一步了解的情况
!%{s[eO\ ,"W.A 29.the prior year‘s working papers 以前年度
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#XlE_XD _{5t/^w&! 30.minutes of meeting 会议纪要
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[vY ;Jrk#7 31.business risks 经营风险
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"E($S` j,/t<@S> 32.appropriateness 适当性
8fwM)DKS cWA$O*A 33.accounting estimate 会计估计
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JKsdPW<? 34.management representations 管理层声明
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0fTEb%z8 ]XH}G9X^ 36.audit plan 审计计划
zsx12b^w Q5s?/r 37.significant audit areas 重点审计领域
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$f; 32sb$|eQq 38.error 错误
uF=x o`=| GCgpe(cQ 39.fraud舞弊
U@$=0* pH1 9"=p< 40.modified or additional procedures 修改或追加审计程序
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CF`fn6 41.misappropriation of assets 侵占资产
)*Qa9+: *I}_B\kY 42.transactions without substance 虚假交易
:tA|g O<x53MN^ 43.unusual pressures 异常压力
]3E':JM@ HGgw<Os-k 44.the suspected noncompliance 涉嫌存在违法行为
m9Uoq[1 e]+ [lq\p@ 45.materialiy 重要性
'\2lWR]ndd ,A>i)brc 46.exceed the materiality level 超过重要性水平
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dg0y!5~ 47.approach the materiality level 接近重要性水平
'7<@(HO d%istFL) 48.an acceptably low level 可接受水平
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-]m <z> 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
%-4e8d74/ "Jp6EL% 50.misstatements or omissions 错报或漏报
!!c.cv' JAA P5ur 51.aggregate 总计
`f^`i~c\ ~%Ws"1 52.subsequent events 期后事项
Te{L@sj pr-{/6j6 53.adjust the financial statements 调整财务报表
8<g_JW[% wBcDL/(> 54.perform additional audit procedures 实施追加的审计程序
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^W 7 #,+Q(2 55.audit risk 审计风险
"gCSbMq(Vq azB~>#H~ 56.detection risk 检查风险
VmTk4?V4 ubhem(p# 57.inappropriate audit opinion 不适当的审计意见
MjI}fs< `,(1' 58.material misstatement 重大的错报
s8``U~D ,gU9ywg 59.tolerable misstatement 可容忍错报
|k'I?:' p Nu13o~ 60.the acceptable level of detection risk 可接受的检查风险
Ze$:-7Czl tS2lex% 查看《
注会考试《审计》中的128个英文单词(二) 》
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