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G6 1.audit
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c: _l+CgeH S]k<Ixvf 3.credibility 可信赖程度
La9dFe-uu{ nL\BB& 4.audit of financial statements 财务报表
审计 *r[PZ{D+ 1,Y-_e) 5.agreed-upon procedures 执行商定程序
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pDPb/ 6.high levels of assurance 高水平保证
PE3l2kr >i=mw5`D] 7.compilation 编制
{gzL}KL S?;&vs9j 8.reliability 可靠性
nd-y`@z mlX^5h' 9.relevance 相关性
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R\)pW9) 10.professional skepticism 职业谨慎
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"(/.3`g 11.objectivity 客观性
1H%LUA TN(1oJ: 12. professional competence 专业胜任能力
waldLb>7D (J5E]NV 13.Senior/CPA-in-charge 项目经理
DjtUX>e )V} t(>V 14.audit engagement letter 业务约定书
zuXJf+] 2B5Z0< 15.recurring audit 连续审计
lkOugjI RY/9Ku ` 16.the client 委托人
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fUTfv|Q 9>%ti&_-jt 17.change
CPA 更换
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c9;P 18.the existing CPA 现任注册
会计师
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)fuI f8!*4Bw 19.the successor CPA 后任注册
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20.the preceding CPA前任
注册会计师 =rGjOb3+ 3Jf_3c 21.issue the audit report 出具审计报告
V~ %!-7? ma,H<0R 22.expert 专家
i_Ab0vye +.:- : 23.the board of directors 董事会
.sgP3Ah 5_9mA4gs@ 24.knowledge of the entity‘ s business 了解被审计单位情况
*6?h,Dt L :[?hU}9 25.assess material misstatement risks评估重大错报风险
cE$7CSR 9])dLL0 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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:'|%~&J N*gnwrP{ 29.the prior year‘s working papers 以前年度
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@ 30.minutes of meeting 会议纪要
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\:5ow&a 31.business risks 经营风险
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41~`vq3 j|c 32.appropriateness 适当性
&A)AV<=>T DY/xBwIF 33.accounting estimate 会计估计
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xB 34.management representations 管理层声明
f.-b.nNf Bf1,(^3XH 35.going concern assumption 持续经营假设
Btp 9v<" Nr8#/H2f 36.audit plan 审计计划
B>hf|.GI n** W 37.significant audit areas 重点审计领域
o'O;69D]tX 8lk@ev=O& 38.error 错误
+twl`Z3n la+RK 39.fraud舞弊
F!(Vg ?Dm={S6 40.modified or additional procedures 修改或追加审计程序
K[r<-6TS 7uQiP&v 41.misappropriation of assets 侵占资产
f9ux+XQk9 iq*]CF 42.transactions without substance 虚假交易
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43.unusual pressures 异常压力
8T-/G9u ?gD^K,A Hd 44.the suspected noncompliance 涉嫌存在违法行为
= Lt)15 wX<w)@ 45.materialiy 重要性
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.Nt;J,U 46.exceed the materiality level 超过重要性水平
>J(._K AH-B/c5 47.approach the materiality level 接近重要性水平
In13crr4! 4~<78r5m 48.an acceptably low level 可接受水平
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k j}u b 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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aMKB 50.misstatements or omissions 错报或漏报
)<YfLDgTs Sq22] 51.aggregate 总计
[QUaC3l) iF,%^95= 52.subsequent events 期后事项
M18> %zM `st3iTLZY 53.adjust the financial statements 调整财务报表
`4IZ4sPi pNUe|b+P 54.perform additional audit procedures 实施追加的审计程序
KEfN!6 ,i RUR8 55.audit risk 审计风险
*{y({J cvOCBg38BH 56.detection risk 检查风险
"{9^SPsp D*=.;Rq 57.inappropriate audit opinion 不适当的审计意见
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eH 58.material misstatement 重大的错报
'`+8'3K~E ~cr##Ff5 59.tolerable misstatement 可容忍错报
KpX1GrIn3 [/=Z2mtA 60.the acceptable level of detection risk 可接受的检查风险
C*X=nezq Ql#y7HW 查看《
注会考试《审计》中的128个英文单词(二) 》
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