KO!.VxG]_ Y<vHL<G 1.audit
审计 )fGIe rS {D>@ZC 2.attestation 鉴证
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Ie"$hNh 3.credibility 可信赖程度
BSyl!>G6n8 kiP-^Wan 4.audit of financial statements 财务报表
审计 GE S_|[Q v-utDQT3 5.agreed-upon procedures 执行商定程序
iYPlgt/Y! 9^4BqAWYrV 6.high levels of assurance 高水平保证
tjId?}\ GJeP~ 7.compilation 编制
~R+,4 |mS-<e8LY4 8.reliability 可靠性
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Zyry3* CW+] Jv]" 9.relevance 相关性
Fk4T>8q2; 1+Z@4;fk 10.professional skepticism 职业谨慎
50E?K! e'y$X;nIv 11.objectivity 客观性
1*VArr6*6 9CNeMoA$p: 12. professional competence 专业胜任能力
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pRez${f.(s ,qz:( Nr 14.audit engagement letter 业务约定书
.{8?eze[m .0a,%o8n 15.recurring audit 连续审计
Uv|?@zy# EvJ<X,Bo 16.the client 委托人
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CPA 更换
注册会计师 Cx[Cst` c|2+J:}p 18.the existing CPA 现任注册
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Hgk@I; >U9JbkeF 19.the successor CPA 后任注册
会计师 `z!6zo2d *ujJpJZ2 20.the preceding CPA前任
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H*% 21.issue the audit report 出具审计报告
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dr,q9+__ 22.expert 专家
.Y*jL &! }b/Xui9Q 23.the board of directors 董事会
PHh4ZFl]_I kBlk^=h<:w 24.knowledge of the entity‘ s business 了解被审计单位情况
twr-+rm2 IW$ qP&a 25.assess material misstatement risks评估重大错报风险
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S\" }9*N EU)o 27.a general knowledge of —— 初步了解―――的情况
'mm~+hp LUfo@R 28.a more knowledge of—— 进一步了解的情况
{+CBThC 87ptab@ 29.the prior year‘s working papers 以前年度
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JF6=0 u 2%E(pr 30.minutes of meeting 会议纪要
\<kQ::o1y 3cSP1=$* 31.business risks 经营风险
9.^2CM6l wN2D{Jj 32.appropriateness 适当性
s*9lYk0 ^o-)y"GJ 33.accounting estimate 会计估计
M'sq{K9 {9;x\($&a 34.management representations 管理层声明
pkEx.R) ,1e\}^ 35.going concern assumption 持续经营假设
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h~-cnAMt =jD9oMs 37.significant audit areas 重点审计领域
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Qk?J4 B pdq5EUdS 39.fraud舞弊
"Gc\"'^r R^Y>v5jAe 40.modified or additional procedures 修改或追加审计程序
S '(K m2>$)\-; 41.misappropriation of assets 侵占资产
HvJ-P# 2=`}:&0l 42.transactions without substance 虚假交易
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4Sa,ZL 45.materialiy 重要性
9w}_CCj3 )F3> 46.exceed the materiality level 超过重要性水平
iM +p{/bN ?O.'_YS 47.approach the materiality level 接近重要性水平
P ,*yuF|bk "YoFUfaNg 48.an acceptably low level 可接受水平
j%ux,0Y H|I.h{: 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
5{\ ;7( 7$A=|/'nSA 50.misstatements or omissions 错报或漏报
J5L[)Gd)D &2//\Qz 51.aggregate 总计
Zd~Q@+sH -oB`v' 52.subsequent events 期后事项
ueu=$.^;g gI{56Z 53.adjust the financial statements 调整财务报表
:BVYS|% KF}_|~~T 54.perform additional audit procedures 实施追加的审计程序
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{.x:pPXy b.mWB`59 56.detection risk 检查风险
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0ra+MQBg XEb+Z7L 1 58.material misstatement 重大的错报
P%y$e0 o!sHK9hvJ) 59.tolerable misstatement 可容忍错报
)Kg_E6 J 7]LMw7 60.the acceptable level of detection risk 可接受的检查风险
6'\VPjt NUM+tg>KM 查看《
注会考试《审计》中的128个英文单词(二) 》
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