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审计 :P(K2q3 gw}Mw 2.attestation 鉴证
f`&dQ,; LK@lpkX 3.credibility 可信赖程度
%Pqf{*d8 |USX[jm\ 4.audit of financial statements 财务报表
审计 ^J\~XYg{7 PK4iuU`vh 5.agreed-upon procedures 执行商定程序
_X'"w|0 h@LHRMO 6.high levels of assurance 高水平保证
Ey4z.s'-l xQp|;oW;z 7.compilation 编制
dH^ <t,v [l8jRT=R 8.reliability 可靠性
izx#3u$P ;JRs?1<=' 9.relevance 相关性
xu'yVt9RC H8'Z#"h 10.professional skepticism 职业谨慎
;Yg{zhJX~ 7ek&[SJ>,/ 11.objectivity 客观性
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pm9%%M$ G2^et$<{uU 13.Senior/CPA-in-charge 项目经理
E]6z8juO6 NmSo4Dg`U 14.audit engagement letter 业务约定书
bHI<B)=` u@4V7;L 15.recurring audit 连续审计
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U{@z$l D11F.McM 16.the client 委托人
d`(@_czdF <$hu 17.change
CPA 更换
注册会计师 zdp/|"D! HWVtop/ 18.the existing CPA 现任注册
会计师
%zOh >(snII 19.the successor CPA 后任注册
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注册会计师 Y9`5G% "kA*Vc# 21.issue the audit report 出具审计报告
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(X?/"lC) 22.expert 专家
+d%L\^?F :hI@AA>g 23.the board of directors 董事会
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qBT.x,$ 24.knowledge of the entity‘ s business 了解被审计单位情况
p3}?fej&| 1u|Rl:Q 25.assess material misstatement risks评估重大错报风险
<2nZ&M4/s{ D3x /OyG( 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
OGY"<YH6 8dlw-Q'S 27.a general knowledge of —— 初步了解―――的情况
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0V!l,pg ai0Ut 29.the prior year‘s working papers 以前年度
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2r6'O6v <u=4*:QE 30.minutes of meeting 会议纪要
Tc+gdo>G zR32PG>9 31.business risks 经营风险
Kn?lHH*w7 `w.AQ?p@ 32.appropriateness 适当性
Q(o!iI:Gts h?$T!D> 33.accounting estimate 会计估计
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5FaYL.7 UQ.7>Ug+8s 34.management representations 管理层声明
&V)6!,rb "rAY.E] 35.going concern assumption 持续经营假设
%xQ.7~ C-?!S 36.audit plan 审计计划
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bTSL<"(]N C8L'si 38.error 错误
[JaS??ig U-^[lWn[@4 39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序
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,Vb )=DGdIEt 41.misappropriation of assets 侵占资产
HQ9X7[3 Ea(,aVlj 42.transactions without substance 虚假交易
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v{<[)cr ')N{wSM9Ft 45.materialiy 重要性
`.2hjO _qWliw:0# 46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平
-TV?E%r WGAXIQ 48.an acceptably low level 可接受水平
AE@NOM7u !SKV!xH9 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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^W7X(LQ*+ 50.misstatements or omissions 错报或漏报
Ux2U*a; }Up.){.% 51.aggregate 总计
a1j.fA $M:3 XAN 52.subsequent events 期后事项
,Os? f:Y6 CD0VfA>Z 53.adjust the financial statements 调整财务报表
1h7+@#<:a 2Cg$,#H 54.perform additional audit procedures 实施追加的审计程序
|*mL1#bB j(#%tIv 55.audit risk 审计风险
9,]5v+ C;~*pMAYe 56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见
6/ `.(fL1 Ay{t254/ 58.material misstatement 重大的错报
lHB) b}7E O3o: qly! 59.tolerable misstatement 可容忍错报
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z\0cX_ 查看《
注会考试《审计》中的128个英文单词(二) 》
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