8,2l >S nMc3.fM 1.audit
审计 {OP-9P=p <K:?<F 2.attestation 鉴证
3P Twpq1 @eMDRbgq;[ 3.credibility 可信赖程度
]3hz{zqV^ =N01!?{ 4.audit of financial statements 财务报表
审计 6,M>' s,N E>TD` 5.agreed-upon procedures 执行商定程序
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6HpSZa 6.high levels of assurance 高水平保证
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a{Y:hrd:Z y=YD4m2 W 8.reliability 可靠性
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3?Y%|ZVM 5b9_6L6 10.professional skepticism 职业谨慎
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isHa4 D0 Tz58@VY V 12. professional competence 专业胜任能力
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hbR;zV|US 13.Senior/CPA-in-charge 项目经理
Zb-TCS+3l 4nkH0dJQ 14.audit engagement letter 业务约定书
K]zBPfx -Qo`UL.} 15.recurring audit 连续审计
+^<CJNDL9 MdU_zY(c 16.the client 委托人
a}#[mw@m= -"Lia!Q]M 17.change
CPA 更换
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#M5 18.the existing CPA 现任注册
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J5k\R+\H g]iWD;61 19.the successor CPA 后任注册
会计师 ru3nnF_I K>Fo+f 20.the preceding CPA前任
注册会计师 IkH]W!_+ jnt0,y A 21.issue the audit report 出具审计报告
9C[3w[G~C _]1dm)% 22.expert 专家
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RET s\#kqw\x 23.the board of directors 董事会
LYGFEjS[ Um;ReJ8z 24.knowledge of the entity‘ s business 了解被审计单位情况
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Ts0.Ck 25.assess material misstatement risks评估重大错报风险
T_6,o[b8 RmO-".$yt 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
z1f~:AdL ({Fus@/ 27.a general knowledge of —— 初步了解―――的情况
u)&6;A4 _.J{U0N 28.a more knowledge of—— 进一步了解的情况
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7TFT 30.minutes of meeting 会议纪要
+%eMm.( V;=SncUb 31.business risks 经营风险
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6..& 32.appropriateness 适当性
%,a.431gi T9{94Ra 33.accounting estimate 会计估计
VyCBJK ~yt+xWV 34.management representations 管理层声明
S#!PDg {\`#,[ 35.going concern assumption 持续经营假设
|=l;UqB vBj{bnl 36.audit plan 审计计划
[rU8% Kx*;!3-V$ 37.significant audit areas 重点审计领域
$"J+3mO g[-'0d\1 38.error 错误
M=26@ n +H/^RvUjF 39.fraud舞弊
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~?E x?!\9R qQ/j+ 41.misappropriation of assets 侵占资产
$4 >K2 }_3<Q\j 42.transactions without substance 虚假交易
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43.unusual pressures 异常压力
_R]la&^2F\ l *yml 44.the suspected noncompliance 涉嫌存在违法行为
u_e}m>[S YX18!OhQ 45.materialiy 重要性
fseHuL=~ F_zs"ex/ 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
P`Anf_ tE9%;8;H 48.an acceptably low level 可接受水平
/AjGj*O K)sO 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
!R[o6V5T 9W5vp:G 50.misstatements or omissions 错报或漏报
w \i# bxc#bl3 51.aggregate 总计
+<Uc42i7n . AWRe1? 52.subsequent events 期后事项
$wdIOfaH kJlRdt2 53.adjust the financial statements 调整财务报表
W _yVVr ]EE}ax%#aq 54.perform additional audit procedures 实施追加的审计程序
n$axqvG tlCgW)<? 55.audit risk 审计风险
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"~^k^_b} 56.detection risk 检查风险
y%cg #Ji&.T^U/ 57.inappropriate audit opinion 不适当的审计意见
4Xe3PdE FlrLXTx0 58.material misstatement 重大的错报
O6YYOmt3 (Y)$+9 59.tolerable misstatement 可容忍错报
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,-vbR& bv4lgRE6Y 查看《
注会考试《审计》中的128个英文单词(二) 》
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