#p$iWY>e~ :8=7)cW 1.audit
审计 %^Zu^uu x,L<{A`z 2.attestation 鉴证
-?z# "lLwgh; 3.credibility 可信赖程度
W-D{cU }l"pxp1K 4.audit of financial statements 财务报表
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+zGB 5.agreed-upon procedures 执行商定程序
:<gC7UW ?`hA :X< 6.high levels of assurance 高水平保证
Cg_9V4h.C ]"ou?ot } 7.compilation 编制
.7BJq?K. p?-qlPl 8.reliability 可靠性
J~}sQ{ 0 TAB'oLNp 9.relevance 相关性
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Q :Y: 10.professional skepticism 职业谨慎
D| |)H y7^E`LKK 11.objectivity 客观性
)5Wt(p:T6_ /L{V3}[j 12. professional competence 专业胜任能力
Q%r KKOX8 *(E]]8o 13.Senior/CPA-in-charge 项目经理
g~p43sVV j[CXIz?c 14.audit engagement letter 业务约定书
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af] ij5|P4Eka 15.recurring audit 连续审计
U'@#n2p:k n{$! ]^> 16.the client 委托人
B@k2lHks( ?`T Q'#P` 17.change
CPA 更换
注册会计师 ?[?;%Y HjCe/J ; 18.the existing CPA 现任注册
会计师
WeZ?L|&%w0 .no<#l 19.the successor CPA 后任注册
会计师 :lW8f~! zb3,2D+P 20.the preceding CPA前任
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!W5& 21.issue the audit report 出具审计报告
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XFSHl[uS1 22.expert 专家
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23.the board of directors 董事会
;F|8#! ( X'{o/U. 24.knowledge of the entity‘ s business 了解被审计单位情况
BdrYc^?JL] U4=m>Ty 25.assess material misstatement risks评估重大错报风险
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b 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
J\Db8O-/x4 m*|G2 27.a general knowledge of —— 初步了解―――的情况
_1G;!eO } `Cc-X7 28.a more knowledge of—— 进一步了解的情况
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Q7T 29.the prior year‘s working papers 以前年度
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30.minutes of meeting 会议纪要
vM?,#:5 .B?fG)'WsF 31.business risks 经营风险
Qe =8x7oIP j1HeX 32.appropriateness 适当性
{>UT'fa- ivg W[] 33.accounting estimate 会计估计
%/2OP &1< .=N ?;i 34.management representations 管理层声明
=6a=`3r!I rn]F97v@] 35.going concern assumption 持续经营假设
<Uu[nUJ lWDSF]ZYV 36.audit plan 审计计划
4C[kj .P#t"oW} 37.significant audit areas 重点审计领域
xFcW%m>9C D+u\ORj 38.error 错误
(%'`t(< O03F@v 39.fraud舞弊
:w]NN\ ;6$W-W _ 40.modified or additional procedures 修改或追加审计程序
r 6&+pSA> Tol V3 41.misappropriation of assets 侵占资产
FqZD'Uu7 $F1Am% 42.transactions without substance 虚假交易
(coaGQ@d cv;2zq=T 43.unusual pressures 异常压力
_hgGF9 .pG`/[*a 44.the suspected noncompliance 涉嫌存在违法行为
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r &oE'|^G 45.materialiy 重要性
85q!FpuH mA#;6?6 46.exceed the materiality level 超过重要性水平
cqaq~ ?69E_E 47.approach the materiality level 接近重要性水平
E5?$=cL? cT@H49#uB 48.an acceptably low level 可接受水平
tkmzOc H 0+K<;5"63d 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
Fr-Vq=j& y7,t"XV 50.misstatements or omissions 错报或漏报
b'I@TLE') ~R\ $Z 51.aggregate 总计
pgW^hj\ ^9]g5.z: 52.subsequent events 期后事项
TEla?N ?4# 53.adjust the financial statements 调整财务报表
fymmAfaR 8?rq{&$t 54.perform additional audit procedures 实施追加的审计程序
Ce~Pms] lt yhYPS 55.audit risk 审计风险
3sgo5D-rMI `4e| I.`^r 56.detection risk 检查风险
a]J>2A@-I !?sB=qo 57.inappropriate audit opinion 不适当的审计意见
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__C$ 58.material misstatement 重大的错报
2Sk hBb=d E2tUL# 59.tolerable misstatement 可容忍错报
_bRgr w]fVELU 60.the acceptable level of detection risk 可接受的检查风险
g-H,*^g+ "([lkn 查看《
注会考试《审计》中的128个英文单词(二) 》
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