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% 4<{]_S6"0y 1.audit
审计 ? j8S.d~ Vim*4^[#L 2.attestation 鉴证
8BgHoQ* ;%_s4 3.credibility 可信赖程度
l=.h]]`; 4UV<Q*B\F 4.audit of financial statements 财务报表
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? {Z^ G]@ 5.agreed-upon procedures 执行商定程序
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ctM 6.high levels of assurance 高水平保证
?5e]^H} ^w(~gQ6|mP 7.compilation 编制
yv2N5IQ>{V dW`!/OaQD 8.reliability 可靠性
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U/ /-v6jiM 9.relevance 相关性
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Z37P ~?#B(t 10.professional skepticism 职业谨慎
mIy|]e`SJ b)1v:X4Bv= 11.objectivity 客观性
IqW4Q1>f ~Y.I;EPKt 12. professional competence 专业胜任能力
@V>BG8Y k~,({T< 13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书
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:Ov ?n0Z4 8% 15.recurring audit 连续审计
k(bDj[0q^ T1YCld 16.the client 委托人
, A@uSfC( XHER [8l 17.change
CPA 更换
注册会计师 l}jC$B`5 Vw>AD<Rl 18.the existing CPA 现任注册
会计师
7}r6mr0vpm AIU=56+I\ 19.the successor CPA 后任注册
会计师 NZW)$c' U-mZO7y! 20.the preceding CPA前任
注册会计师 uZ/XI {/ )A1u uW ( 21.issue the audit report 出具审计报告
Q%*987i )oU%++cdo 22.expert 专家
}8e_ yPXa 23.the board of directors 董事会
;ifPqLkO &h<\jqN/ 24.knowledge of the entity‘ s business 了解被审计单位情况
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I{7k mY1Gm| 25.assess material misstatement risks评估重大错报风险
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8k- 0`y*7.Ip 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
A6Vb'Gqv{ qe3d,! 27.a general knowledge of —— 初步了解―――的情况
!+(c/ gwBh d"0=.sA 28.a more knowledge of—— 进一步了解的情况
m*f"Y"B.1I $3'xb/3| 29.the prior year‘s working papers 以前年度
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Zk:_Yiki& p-o8Ctc?V 30.minutes of meeting 会议纪要
KKcajN Zb4+zps^- 31.business risks 经营风险
aT_%G&. UrRYK-g 32.appropriateness 适当性
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8 .:I^O[k 33.accounting estimate 会计估计
kuI$VC gCL?{oVU 34.management representations 管理层声明
#9e 2+5s zc.r&(d 35.going concern assumption 持续经营假设
;#XF.l,u F(DM$5z[ 36.audit plan 审计计划
8c3/n f>zd,|)At 37.significant audit areas 重点审计领域
5I>a|I!j Qu_=K_W 38.error 错误
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`3 i*jnC> 39.fraud舞弊
7I=vgT1F 9'Cu9nR 40.modified or additional procedures 修改或追加审计程序
dh-?_|" [U@;EeS 41.misappropriation of assets 侵占资产
ZU68\cL O[j$n 42.transactions without substance 虚假交易
W!R7D%nX cof+iI~9O% 43.unusual pressures 异常压力
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YNX;C 44.the suspected noncompliance 涉嫌存在违法行为
Y;1s=B9 $[U:Dk} 45.materialiy 重要性
6ee1^> %zYTTPLZ 46.exceed the materiality level 超过重要性水平
SNrX(V::z kk$D:UQX 47.approach the materiality level 接近重要性水平
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`1i\8s&O6@ v`\ CzT 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
>>T,M@s-: x }.&?m 50.misstatements or omissions 错报或漏报
*]>~lO1 ? ]H'egG6 51.aggregate 总计
lGXr-K?+Y S76xEL 52.subsequent events 期后事项
FvyC$vip %*^s%NI 53.adjust the financial statements 调整财务报表
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F$Wz <Q@{6 54.perform additional audit procedures 实施追加的审计程序
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)5Z IN=l|Q$8f 55.audit risk 审计风险
/ xb37, ]T>|Y0 | 56.detection risk 检查风险
LM*m>n* c8oE,-~ 57.inappropriate audit opinion 不适当的审计意见
3^`.bm4 ^ *qKf!& 58.material misstatement 重大的错报
0IxHB|^$ J:dNV<A^ 59.tolerable misstatement 可容忍错报
fiQ/ &]|5 ch)#NHZ9F 60.the acceptable level of detection risk 可接受的检查风险
&`}ACTY'P ]D@y""{--s 查看《
注会考试《审计》中的128个英文单词(二) 》
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