W9{i ~.zo G5|'uKz2" 1.audit
审计 1h|qxYO JC`;hY 2.attestation 鉴证
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#F6<N]i 3.credibility 可信赖程度
ecx_&J@D bxPJ5oT 4.audit of financial statements 财务报表
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*, 5.agreed-upon procedures 执行商定程序
^hsr/| 0}YadNb7 6.high levels of assurance 高水平保证
Xq_hC"s A8QUfg@uK~ 7.compilation 编制
5R)IL2~ h+7U'+|%A 8.reliability 可靠性
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%2' 9.relevance 相关性
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" 10.professional skepticism 职业谨慎
oB @)!' j+>[~c;0) 11.objectivity 客观性
)y6 'f0R/6h\3s 12. professional competence 专业胜任能力
^$mCF%e8H Lctp=X4 13.Senior/CPA-in-charge 项目经理
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6 .j$6t 3sRI7g 14.audit engagement letter 业务约定书
V6+:g=@U-l K47.zu 15.recurring audit 连续审计
vXZP> 9':Hh' 16.the client 委托人
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CPA 更换
注册会计师 w11L@t[5W8 xSO5?eR"u 18.the existing CPA 现任注册
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?v-!`J>EF# uhv_'Q 19.the successor CPA 后任注册
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注册会计师 ONZ(0H{ 1$ &4%78K\ 21.issue the audit report 出具审计报告
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l ~OLyG$JJ 22.expert 专家
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E7 r[^O 7 23.the board of directors 董事会
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_F 24.knowledge of the entity‘ s business 了解被审计单位情况
D51s)? >)Bv>HM 25.assess material misstatement risks评估重大错报风险
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;5 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
++ 5!8Nv L^PBcfg 27.a general knowledge of —— 初步了解―――的情况
t\PSB Bk@EQdn 28.a more knowledge of—— 进一步了解的情况
O2f-{jnTz, {$pi}; 29.the prior year‘s working papers 以前年度
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~0o>B$xJ DGw*BN%` 30.minutes of meeting 会议纪要
b\kA pV!WZUfg 31.business risks 经营风险
(]VY==t~ G)f!AuN= 32.appropriateness 适当性
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` 33.accounting estimate 会计估计
T-iQ!D~ @k# xr 34.management representations 管理层声明
hSN38wy 3hEbM'L 35.going concern assumption 持续经营假设
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S4SG\ ?5^DQ|Hg ^ 36.audit plan 审计计划
'Q=(1a11 ``@e7~F{ 37.significant audit areas 重点审计领域
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uOCOl\ $" =3e]< 38.error 错误
PsS.lhj0" c+O:n:L 39.fraud舞弊
wbk$(P'gN ??LE0i 40.modified or additional procedures 修改或追加审计程序
@ Jb-[W$* 7osHKO<?2 41.misappropriation of assets 侵占资产
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{?H/ 42.transactions without substance 虚假交易
l1 _"9a%H gNkBHwv 43.unusual pressures 异常压力
bweAmSs i[z#5;x+< 44.the suspected noncompliance 涉嫌存在违法行为
Bt1v7M 0Pt%(^ 45.materialiy 重要性
pX$X8z% G_WHW(8 46.exceed the materiality level 超过重要性水平
-D1A j0n.+CO-{ 47.approach the materiality level 接近重要性水平
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o$/x} 48.an acceptably low level 可接受水平
7<K=G2_: LWN9 D 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
l&mY}k gO@LJ 50.misstatements or omissions 错报或漏报
{h.j6 :o~]d 51.aggregate 总计
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P5hL 53.adjust the financial statements 调整财务报表
ta'wX WA*1_ 54.perform additional audit procedures 实施追加的审计程序
NQcg}y ^V]IPGV 55.audit risk 审计风险
M=4b 6['o^>\}f 56.detection risk 检查风险
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?V(+Cc 57.inappropriate audit opinion 不适当的审计意见
M7-2;MZ 5dbj{r)s6i 58.material misstatement 重大的错报
1F+JyZK}w `}FZ;q3DP 59.tolerable misstatement 可容忍错报
0h{&k7T<7 _~}2@&*G" 60.the acceptable level of detection risk 可接受的检查风险
Wdga(8t O3#eQs 查看《
注会考试《审计》中的128个英文单词(二) 》
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