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*}!MOqP 1.audit
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e *"{&FEV 2.attestation 鉴证
,FQK;BU!lh & >JDPB?5 3.credibility 可信赖程度
^TFs;|.. Ru\_dr2yI} 4.audit of financial statements 财务报表
审计 (pR.Abq ;LwqTlJ*[L 5.agreed-upon procedures 执行商定程序
C>QIrZu yL1bS|@ 6.high levels of assurance 高水平保证
XcfKx@l b=[?b+ 7.compilation 编制
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1`r!B, s8gU7pT49 8.reliability 可靠性
JXU2CyMY .[s2zI 9.relevance 相关性
#-#NqX: %_M2N.n 10.professional skepticism 职业谨慎
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%f9!3 11.objectivity 客观性
~H6;I$e[ _|{aC1Y!V 12. professional competence 专业胜任能力
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1: 13.Senior/CPA-in-charge 项目经理
tj1JB% =y]$0nh 14.audit engagement letter 业务约定书
%{5n1w I9y.e++/ 15.recurring audit 连续审计
/Z%>ArAx #Gf+=G 16.the client 委托人
kCP$I732 GA3sRFZdQ 17.change
CPA 更换
注册会计师 uGJ"!K Iw=Sq8 18.the existing CPA 现任注册
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K`(#K#n 9q|7<raS 19.the successor CPA 后任注册
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注册会计师 m5gI~1(9 mw+j|{[ 21.issue the audit report 出具审计报告
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otnV-7)@ I~RcOiL) 23.the board of directors 董事会
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6&P ~H n-OWwev) 24.knowledge of the entity‘ s business 了解被审计单位情况
~e^)q>Lb7( dXZP[K# 25.assess material misstatement risks评估重大错报风险
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0\QL+^! 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
aL)$b 6ZgNHARS 27.a general knowledge of —— 初步了解―――的情况
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x]'H jTqX %EIUAG 29.the prior year‘s working papers 以前年度
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F@^N|;_2 FO^24p 30.minutes of meeting 会议纪要
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MPG+B/P& |_I[1%&`N 32.appropriateness 适当性
,\>g 1.dX)^\ 33.accounting estimate 会计估计
,v_B)a_E iiN?\OO^~ 34.management representations 管理层声明
^ 0eO\wc?O k+txb? 35.going concern assumption 持续经营假设
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zKMv7;s? 36.audit plan 审计计划
hU+#S(t>b >3$uu+p1F 37.significant audit areas 重点审计领域
`axQd%:AC 3Tw%W0q 38.error 错误
/J.0s0@ w(#:PsMo< 39.fraud舞弊
At|ht 0STk)>3$- 40.modified or additional procedures 修改或追加审计程序
T7s+9CE L:^Y@[f 41.misappropriation of assets 侵占资产
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B2hS} CQjV!d0j 42.transactions without substance 虚假交易
K"I{\/x@ 1sMV`qv> 43.unusual pressures 异常压力
-BjEL; 9<w=),R`8 44.the suspected noncompliance 涉嫌存在违法行为
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_8zjj7 45.materialiy 重要性
\CDAFu# vj(@.uU) 46.exceed the materiality level 超过重要性水平
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k=FcPF" 03] r*\ 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
g\qX7nIH? XWc|[>iO 50.misstatements or omissions 错报或漏报
R rxRa[{Z &'NQ)Dn 51.aggregate 总计
cS5w +`,L ~V!EtZG$ 52.subsequent events 期后事项
z3ZuC{ EI<"DB 53.adjust the financial statements 调整财务报表
Vj29L?3 83B\+]{hD 54.perform additional audit procedures 实施追加的审计程序
D8a)( wm 0:HC;J 55.audit risk 审计风险
]m RF[b$ pDP33`OFh 56.detection risk 检查风险
%odw+PhO e1oFnu2R 57.inappropriate audit opinion 不适当的审计意见
_pJX1_vD {~ ":; 58.material misstatement 重大的错报
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3HXh6( e 60.the acceptable level of detection risk 可接受的检查风险
bL+sN"Km B>1M$3`E 查看《
注会考试《审计》中的128个英文单词(二) 》
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