.D3k(zZ {e!3|&AX 1.audit
审计 yOTC>?p% L$t.$[~L 2.attestation 鉴证
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-y|*x-iZ K0A[xkX6 4.audit of financial statements 财务报表
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i"`N5 7TW&=( 5.agreed-upon procedures 执行商定程序
:P8X?C63W] `(uN_zvH 6.high levels of assurance 高水平保证
vJj}$AlI )ko[_OJj 7.compilation 编制
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MFyi#nq 8.reliability 可靠性
{zIcEN$ ~ Og-v][ 9.relevance 相关性
]bP1gV(b- 1<G, 0Lt 10.professional skepticism 职业谨慎
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A'aY H`j 12. professional competence 专业胜任能力
uOAd$;h@_Z $Sgq7 13.Senior/CPA-in-charge 项目经理
=d BK,/ uCx6/n6' 14.audit engagement letter 业务约定书
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1\aV4T %RX!Pi}5+g 16.the client 委托人
8b"vXNB.f tISb' ^T 17.change
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S'Nm5 18.the existing CPA 现任注册
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G%fXHAs .+ ;TKsAU 19.the successor CPA 后任注册
会计师 ]+5Y\~I KK?R|1VK9 20.the preceding CPA前任
注册会计师 5mX"0a_Q e7yn"kd 21.issue the audit report 出具审计报告
jZk dTiI s54AM]a{j 22.expert 专家
+h? Gps uHuL9Q^ 23.the board of directors 董事会
UNA!vzOb iU|X/>k? 24.knowledge of the entity‘ s business 了解被审计单位情况
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[81/w] I@kMM12>c 25.assess material misstatement risks评估重大错报风险
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wm` &8dj*!4H 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
`j4OKZ Tdxc%'l 27.a general knowledge of —— 初步了解―――的情况
[+!~RV_ VVe^s|~Z 28.a more knowledge of—— 进一步了解的情况
jA3xDbM MSb0J ` 29.the prior year‘s working papers 以前年度
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WtlLqD!_D nj#kzD[n> 30.minutes of meeting 会议纪要
8w ]'U ?NxaJ^ 31.business risks 经营风险
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jghV?I{T _=K\E0I.m 32.appropriateness 适当性
Hv*+HUc(: V8G.KA " 33.accounting estimate 会计估计
$'w>doUlA ^3C%& 34.management representations 管理层声明
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8#|PJc 35.going concern assumption 持续经营假设
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K7ZRj\(CJv km,@yU 37.significant audit areas 重点审计领域
{A\y4D@ E8.1jCL>{" 38.error 错误
\/!jGy* wc ;^C?PX 39.fraud舞弊
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(/|f6_9! -e.ygiK.`S 41.misappropriation of assets 侵占资产
$*7AG <%"CQT6g% 42.transactions without substance 虚假交易
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r#c+{yY V0*9Tnc 44.the suspected noncompliance 涉嫌存在违法行为
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\#4Wk 2SYV2 45.materialiy 重要性
:+ AqY(Gz R}$A>)%dx 46.exceed the materiality level 超过重要性水平
"9,+m$nj -V52?Hq 47.approach the materiality level 接近重要性水平
m$bNQ7 t7/a5x 48.an acceptably low level 可接受水平
;h4w<OqcM Zv8G[( 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
cC$E"m )z7+%n TO 50.misstatements or omissions 错报或漏报
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+BeK gP=@u. 51.aggregate 总计
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7.B]B,] AeEF/* 53.adjust the financial statements 调整财务报表
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lLZ?&z$ w]Ci%W( 55.audit risk 审计风险
y_Nn%(j -;U3$[T,J7 56.detection risk 检查风险
0^3@>>^ }"AGX 57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报
!,N),xG}~ 3o^oq 59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险
g}'(V>( f"A?\w @ 查看《
注会考试《审计》中的128个英文单词(二) 》
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