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审计 0WUBj:@g _ .v G) 2.attestation 鉴证
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;'"'|} xn \H] |5fp* 4.audit of financial statements 财务报表
审计 gmL~n7m:K 8MJJ w; 5.agreed-upon procedures 执行商定程序
|`T(:ZKXZ2 hhTtxC<: 6.high levels of assurance 高水平保证
pi"H?EHk R}&?9tVRR 7.compilation 编制
Mg2+H+C~: \<LCp;- K 8.reliability 可靠性
fzSkl`K} Dp'urf\*$ 9.relevance 相关性
9c>i>Vja! oB:7R^a 10.professional skepticism 职业谨慎
11H`WOTQF ;vH2r~ 11.objectivity 客观性
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7# %rW}x[M%w? 12. professional competence 专业胜任能力
k%.v`H! ewMVUq*: 13.Senior/CPA-in-charge 项目经理
%F*9D3^h I5Vn#_q+b 14.audit engagement letter 业务约定书
2f,8Jnia /UCBoQ$/] 15.recurring audit 连续审计
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CPA 更换
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会计师
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会计师 NQdwj>_a eD>b|U=/ 20.the preceding CPA前任
注册会计师 A2'i~_e P3oYk_oW 21.issue the audit report 出具审计报告
'P.y? km%r{ 22.expert 专家
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2q?/aw ;Z 23.the board of directors 董事会
U2VEFm6 y1V}c, 24.knowledge of the entity‘ s business 了解被审计单位情况
]iV]7g8: 529;_| 25.assess material misstatement risks评估重大错报风险
6{2y$'m8 GBz?$]6 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
Rk$7jZdTf V.~kG ,Ht 27.a general knowledge of —— 初步了解―――的情况
jFSR+mP! t[|oSF#i 28.a more knowledge of—— 进一步了解的情况
CsR[@&n' uYC^&siS<s 29.the prior year‘s working papers 以前年度
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579Q&|L. $(1t~u<17 30.minutes of meeting 会议纪要
']}-;m\ 5wK==hZ 31.business risks 经营风险
@-q,%)?0}= }e7Rpgu 32.appropriateness 适当性
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#+0m! Es=G' au 33.accounting estimate 会计估计
,EQ0""G! S>lP?2J 34.management representations 管理层声明
@nH3nn d?oXz| ;H( 35.going concern assumption 持续经营假设
{z o GwB OTy!Q,0$. 36.audit plan 审计计划
htB2?%S=T >N^<Q4%2 37.significant audit areas 重点审计领域
6~dAK3v5 iM .yen_vp 38.error 错误
XDK Me} qnP4wRpr 39.fraud舞弊
]}`t~#Irz V9[_aP; 40.modified or additional procedures 修改或追加审计程序
-@AhJY. 2a@X-Di 41.misappropriation of assets 侵占资产
;MfqI/B{ (?Ku-k 42.transactions without substance 虚假交易
~}OaX+! wBt7S!>G 43.unusual pressures 异常压力
JuJW]E Q zC*FeqFL< 44.the suspected noncompliance 涉嫌存在违法行为
eC/{c1C qO@vXuul, 45.materialiy 重要性
/)K') *zRig|k !H 46.exceed the materiality level 超过重要性水平
v&:[?<6- / Xnq0hN 47.approach the materiality level 接近重要性水平
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y57 EWJB/iED 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
-zECxHjx qkfof{z 50.misstatements or omissions 错报或漏报
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j+!u=E xxGm T.& 52.subsequent events 期后事项
F6vsU:TfB sm##owI 53.adjust the financial statements 调整财务报表
xWLZlUHEu >s%Db<(P= 54.perform additional audit procedures 实施追加的审计程序
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&/5B m03dL^( 55.audit risk 审计风险
W~H`{x%Av> tDETRjTA 56.detection risk 检查风险
2dz)rjdO, C.4(8~Y=~ 57.inappropriate audit opinion 不适当的审计意见
x)80:A} #~Xj=M% 58.material misstatement 重大的错报
Gd!_9S`68 Ee5YW/9] 59.tolerable misstatement 可容忍错报
9#[,{2pJr $`OyGeq"T 60.the acceptable level of detection risk 可接受的检查风险
/'oo;e W,8Uu1X = 查看《
注会考试《审计》中的128个英文单词(二) 》
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