/qG?(3 d[de5Xra 1.audit
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hD>W+ up6LO7drW/ 2.attestation 鉴证
GEgf_C!%@ ~Tolz H! 3.credibility 可信赖程度
x g@;d $[e*0!e 4.audit of financial statements 财务报表
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Xx`r< Sob+l'U$ 5.agreed-upon procedures 执行商定程序
_35?z"0 );vU=p"@ 6.high levels of assurance 高水平保证
U*t`hn-xs IU/*YI%W 7.compilation 编制
xk9]jQ7 WD]dt!V% 8.reliability 可靠性
6}0#({s:R N?p$-{ 9.relevance 相关性
HU'}c*d] oc.x1<Nd 10.professional skepticism 职业谨慎
}|;n[+ } 3[$VW+YV 11.objectivity 客观性
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_ KT}}=st% 12. professional competence 专业胜任能力
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&q+ %OPV 13.Senior/CPA-in-charge 项目经理
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P)nC SU^/qF%8 14.audit engagement letter 业务约定书
TG($l2 <K~#@.^` 15.recurring audit 连续审计
4YJs4CB ^?,/_ 3 16.the client 委托人
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mGX;JOjZ 17.change
CPA 更换
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f Wh7X3 /<5/gV 1Q 18.the existing CPA 现任注册
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rYT3oqpfT 19.the successor CPA 后任注册
会计师 t}K?.To$ n*V^Qf 20.the preceding CPA前任
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uY 21.issue the audit report 出具审计报告
w% M0Mu /[mCK3_ 22.expert 专家
GlaWBF# ?tBEB5 23.the board of directors 董事会
.w`8_v &Y FD8aO?wvg 24.knowledge of the entity‘ s business 了解被审计单位情况
SYyH_0N nt4> 9; 25.assess material misstatement risks评估重大错报风险
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>UZr\ M@.1P<:h 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
[KJm&\evp s)> ]'ii 27.a general knowledge of —— 初步了解―――的情况
GXwV>)!x 'tOo0Zgc 28.a more knowledge of—— 进一步了解的情况
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29.the prior year‘s working papers 以前年度
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P5Fm<f8\ :f`1 30.minutes of meeting 会议纪要
w>#~_x,` Ts^IA67&< 31.business risks 经营风险
7eY*Y"GX D[<8(~VP 32.appropriateness 适当性
";Lpf]< -.xs=NwB.| 33.accounting estimate 会计估计
qsJo)SA ")TI,a` 34.management representations 管理层声明
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36.audit plan 审计计划
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/Js!e<\ g5H+2lSC 37.significant audit areas 重点审计领域
Lq yY??\@ D:%v((Ccw 38.error 错误
`w&|~xT K2!KMhvQ 39.fraud舞弊
{BgGG@e ,]>Eg6B,u 40.modified or additional procedures 修改或追加审计程序
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~x< 41.misappropriation of assets 侵占资产
-\LB>\;qn T*z >A 42.transactions without substance 虚假交易
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>8wA 44.the suspected noncompliance 涉嫌存在违法行为
7j5 l?K- e1K,4Bq 45.materialiy 重要性
>0{{loqq +DksWbD 46.exceed the materiality level 超过重要性水平
P#6y i9_ZK/* 47.approach the materiality level 接近重要性水平
'Exj|Y& fk9FR^u 48.an acceptably low level 可接受水平
[CJ&Yz Ji T0v;8Ee 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
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|G{TA 50.misstatements or omissions 错报或漏报
*l^h;RSx m@)K]0g<f 51.aggregate 总计
rj<r6 nxCwg> 52.subsequent events 期后事项
!XQG1!|ww na_Y<R` 53.adjust the financial statements 调整财务报表
)9,9yd~SI lQY?!oj&q 54.perform additional audit procedures 实施追加的审计程序
Zn|vT&:Hg q@H?ohIH 55.audit risk 审计风险
NFv9%$l- ?u"MsnCXYn 56.detection risk 检查风险
tGe|@.! * 3WK`9q 57.inappropriate audit opinion 不适当的审计意见
>#<o7] Pqi>,c<&mL 58.material misstatement 重大的错报
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5w( r1]shb%J? 59.tolerable misstatement 可容忍错报
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@tVfn} C|8.$s< 60.the acceptable level of detection risk 可接受的检查风险
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R?a 查看《
注会考试《审计》中的128个英文单词(二) 》
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