{P3,jY^ ywdNwNJ 1.audit
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( 2.attestation 鉴证
2sTyuH. 6`s[PKP. 3.credibility 可信赖程度
^aC[ZP: .xD-eWw3R 4.audit of financial statements 财务报表
审计 W)"q9(T?% WGO=@jkf 5.agreed-upon procedures 执行商定程序
r({(; GphG/C ( 6.high levels of assurance 高水平保证
V?gQ`( , 8e-{S~@W 7.compilation 编制
~<eiWDf (0][hdI~B 8.reliability 可靠性
6lhVwgy3A [sad}@R7 9.relevance 相关性
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\ Y'Af I^K 10.professional skepticism 职业谨慎
#8RQ7|7b| 7}#vANm 11.objectivity 客观性
ooq>/OI0 e9:l 12. professional competence 专业胜任能力
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JrQN-e! 13.Senior/CPA-in-charge 项目经理
b)V[d8IA x;SrJVDN 14.audit engagement letter 业务约定书
^NCH)zK]v AV'> 15.recurring audit 连续审计
tQ/w\6{ /yOd]N;$ 16.the client 委托人
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QA%GK4F70 17.change
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Icyi#N + ]__zm/^ 18.the existing CPA 现任注册
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(;n|>l?* *<UQ/)\ 19.the successor CPA 后任注册
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"0H/y, 1{~9:U Q 20.the preceding CPA前任
注册会计师 o#T,vu0s m$o|s1t 21.issue the audit report 出具审计报告
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22.expert 专家
-1{N#c/U 6^zv:C% 23.the board of directors 董事会
S)~h|&A( ,4\vi| 24.knowledge of the entity‘ s business 了解被审计单位情况
1S=I(n?E Q`oi=OYB 25.assess material misstatement risks评估重大错报风险
/M#A[tZ3 $HH(8NoL 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
/0r2v/0 Ri,UHI4 W 27.a general knowledge of —— 初步了解―――的情况
C*KRu`t 8Yj(/S3y 28.a more knowledge of—— 进一步了解的情况
="u(o(j" a@ lK+t 29.the prior year‘s working papers 以前年度
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:&a|8Wi[W (YR] X_ 30.minutes of meeting 会议纪要
Zj},VB*T K.cNx 31.business risks 经营风险
pymT- 8IX6MfR}C 32.appropriateness 适当性
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X| 2D-*Z=5^ 33.accounting estimate 会计估计
4Q]+tXes [<%yU y 34.management representations 管理层声明
;hg]5r_ 0zEn`rq& 35.going concern assumption 持续经营假设
@^P=jXi< C[pAa 8 36.audit plan 审计计划
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g<,|Q5bK 37.significant audit areas 重点审计领域
;~@2YPj p<![JeV 38.error 错误
#fFEo) YG KN%Xp/lkX 39.fraud舞弊
rbJ-vEzo.# sQ`8L+oY 40.modified or additional procedures 修改或追加审计程序
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{o]OxqE@ H8\N~> 42.transactions without substance 虚假交易
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Tnb *+J&ebSTN 43.unusual pressures 异常压力
G?[#<W@+ F\XzP\ 44.the suspected noncompliance 涉嫌存在违法行为
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3)T5}_ )ei+ewVZ 46.exceed the materiality level 超过重要性水平
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&\~4,TN 47.approach the materiality level 接近重要性水平
R{*p\; G q:7d]c~T 48.an acceptably low level 可接受水平
ly{~X gz$=\=%>RL 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
A5nu`e9& =XYfzR 50.misstatements or omissions 错报或漏报
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f0[ 51.aggregate 总计
V^f'4*~' aEgzQono 52.subsequent events 期后事项
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@TAUJ, ZLO_5#< 53.adjust the financial statements 调整财务报表
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7^"M 54.perform additional audit procedures 实施追加的审计程序
"#p)Z{v"! MLp5Y\8* 55.audit risk 审计风险
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ZG kDm=Cjxv 56.detection risk 检查风险
D9Q%*DLd$_ QGsUG_/_P 57.inappropriate audit opinion 不适当的审计意见
Y[pGaiN: FS']3uJ/ 58.material misstatement 重大的错报
"7gHn0e> gsAcn 59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险
zg^5cHP\ ^91k@MC 查看《
注会考试《审计》中的128个英文单词(二) 》
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