Pq_ApUZa "~,(Xa3x 1.audit
审计 CBgFB-!qpe ?;r7j V/`j 2.attestation 鉴证
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# 3.credibility 可信赖程度
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oGa84A 4.audit of financial statements 财务报表
审计 eB1eUK> mrBhvp"" 5.agreed-upon procedures 执行商定程序
Gm?"7R. ^SL}wC x 6.high levels of assurance 高水平保证
oCru 5F JeSkNs|vB 7.compilation 编制
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raUNr <a/ZOuBzZ 8.reliability 可靠性
7$!Bq# tGy%n[ \ 9.relevance 相关性
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e5 UVuuIW0k 10.professional skepticism 职业谨慎
(G b{ckzs AXv3jH,HF 11.objectivity 客观性
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~G>A 12. professional competence 专业胜任能力
XzR WY\x =P+wp{?AN| 13.Senior/CPA-in-charge 项目经理
?9.? w-Q' #JT%]! 14.audit engagement letter 业务约定书
X]qp~:4G 7Bb@9M?i 15.recurring audit 连续审计
x+j/v5 mjJlXA 16.the client 委托人
jC }u>AB Mh@ylp+q 17.change
CPA 更换
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o~z.7q !P3tTL!*L 19.the successor CPA 后任注册
会计师 i3\oy`GJ 5;%xqdD 20.the preceding CPA前任
注册会计师 6(;[ov1 Q0cf] 21.issue the audit report 出具审计报告
HrcnyQ`Q0 m>m`aLrnb 22.expert 专家
X=7vUb,\gB Wh&Z *J 23.the board of directors 董事会
HH7gT tj Bv{ 24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险
&5CeRx7% @n y{.s+ 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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27.a general knowledge of —— 初步了解―――的情况
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6}ewBAq% |[t=.dK% 29.the prior year‘s working papers 以前年度
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A(JA 30.minutes of meeting 会议纪要
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31.business risks 经营风险
?9M+fi {twf7.eY 32.appropriateness 适当性
Tl{r D(D E&=?\KM 33.accounting estimate 会计估计
oieLh"$ w4/)r-Z4I 34.management representations 管理层声明
=|^W]2W$ D%}o26K.C 35.going concern assumption 持续经营假设
$BN+SD! $e,!fB;B 36.audit plan 审计计划
?~9X:~6\ \YyU5f7'; 37.significant audit areas 重点审计领域
t$Ji{t- um4zLsd#v 38.error 错误
k3eN;3#& YtKX\q^. 39.fraud舞弊
{:+^[rerj KV(W|~+ rM 40.modified or additional procedures 修改或追加审计程序
))zaL2UP. 745PCC'FK 41.misappropriation of assets 侵占资产
,l"2MXD iC\=U 42.transactions without substance 虚假交易
$G.|5sEk 5q*~h4=r7 43.unusual pressures 异常压力
I!@`_Q9N >}tG^ )os 44.the suspected noncompliance 涉嫌存在违法行为
Q|r1. }tq9 /\ 45.materialiy 重要性
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* 46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平
)^xmy6k zL}DLfy>R 48.an acceptably low level 可接受水平
b .@dUuKz- JB}h}nb 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
~UFsi VpL a_j#l(] 9 50.misstatements or omissions 错报或漏报
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G7xjW6^T 51.aggregate 总计
4H'&5 b8Sl3F?-~ 52.subsequent events 期后事项
~|]\.^B x/v+7Pt_ 53.adjust the financial statements 调整财务报表
_JB3+0@ 8`<GplO 54.perform additional audit procedures 实施追加的审计程序
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fQ) ;+ 56.detection risk 检查风险
/d;l: 6YbSzx`?k 57.inappropriate audit opinion 不适当的审计意见
z81!F'x; 81C?U5 58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报
/pEkig7M SesO$=y 60.the acceptable level of detection risk 可接受的检查风险
bBL"F!. ;B@l0)7(x 查看《
注会考试《审计》中的128个英文单词(二) 》
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