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B<W}:>3 1.audit
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*oO%+6nL 3.credibility 可信赖程度
3=S|U, *h^->+0n 4.audit of financial statements 财务报表
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sY?C \Y# 5.agreed-upon procedures 执行商定程序
"|\hTRQ \Z*:l( 6.high levels of assurance 高水平保证
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xG Q`CuZkP( 7.compilation 编制
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G4&\0F %<i sdvF 8.reliability 可靠性
&{)<Q(g [*%lm9 x 9.relevance 相关性
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QPy h.9:N ,Csdon 11.objectivity 客观性
^Ks1[xc* ` 6/!:vsa"3 12. professional competence 专业胜任能力
#y\O+\4e 8~ y!X0Ov! 13.Senior/CPA-in-charge 项目经理
k?cX fj& 97c0bgI!+ 14.audit engagement letter 业务约定书
Gm+D1l i ? [Yn<| 15.recurring audit 连续审计
6O4*OR<& Vmz#u1gGT6 16.the client 委托人
J~x]~}V& k_g@4x1y* 17.change
CPA 更换
注册会计师 F"Dr(V tbQY&TO1 18.the existing CPA 现任注册
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会计师 m?-)SA .]9`eGVWj 20.the preceding CPA前任
注册会计师 9WHE4'Sa cfmwz~S6i 21.issue the audit report 出具审计报告
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u7!gF&tA 22.expert 专家
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,|f=2t+5X 8;M,l2pmR{ 24.knowledge of the entity‘ s business 了解被审计单位情况
4lo7yx +5fB?0D; 25.assess material misstatement risks评估重大错报风险
1D%P;eUDp $#^3>u 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
;apLMMsWC )~M@2;@L 27.a general knowledge of —— 初步了解―――的情况
zBm~ J% WjBml'^RY 28.a more knowledge of—— 进一步了解的情况
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29.the prior year‘s working papers 以前年度
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->#wDL!6 03?ADjO 30.minutes of meeting 会议纪要
S5|7D[* Y1o[|ytW 31.business risks 经营风险
y0O(n/ hLfWDf*T| 32.appropriateness 适当性
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hMupQDv/I )t~ad]oM 34.management representations 管理层声明
+@$VJM%^7b /A5=L<T6F 35.going concern assumption 持续经营假设
&[`24Db A._CCou 36.audit plan 审计计划
Qfe u3AT fq1w <e 37.significant audit areas 重点审计领域
?Gf'G{^} :qS~"@ ?< 38.error 错误
S|d /?}C|e M5[#YG'FlQ 39.fraud舞弊
lf\"6VIsR W}F~vx. 40.modified or additional procedures 修改或追加审计程序
j gV^{8qG tzl,r"k3 41.misappropriation of assets 侵占资产
:Gz$(!j1.' 2 U%t 42.transactions without substance 虚假交易
ko.%@Y(= *3^7'^j< 43.unusual pressures 异常压力
C\rT'!Uk\Q Ym%#" 44.the suspected noncompliance 涉嫌存在违法行为
Q3r]T.].h Z=hn}QY.( 45.materialiy 重要性
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%AV3eqghCg 5i$P$ R 47.approach the materiality level 接近重要性水平
~+6#4<M.~ 'bv(T2d~~ 48.an acceptably low level 可接受水平
zCq6k7u =5:vKL j 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
;[zZI~wh @#"K6 50.misstatements or omissions 错报或漏报
qHrIs-NR .K940& Ui 51.aggregate 总计
wPyc?:|KD? h1)+QLI 52.subsequent events 期后事项
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|/-# N Vg(p_k45` 55.audit risk 审计风险
hAi'|;g HVC|0} 56.detection risk 检查风险
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*`A9@ Ux,dj8=o 58.material misstatement 重大的错报
8=\k<X{` b9f5 59.tolerable misstatement 可容忍错报
yYC\a7Al4 RplcM%YJn 60.the acceptable level of detection risk 可接受的检查风险
9 Up>e .GnoK? 查看《
注会考试《审计》中的128个英文单词(二) 》
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