@x[A^ +4qR5(W 1.audit
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eFdu 2.attestation 鉴证
~(Q#G"t |,H2ge 3.credibility 可信赖程度
'4M; ;sKW 96; gzG@1! 4.audit of financial statements 财务报表
审计 f"AT@Ga] x.Ny@l%] 5.agreed-upon procedures 执行商定程序
pP"j| &(p5z4Df 6.high levels of assurance 高水平保证
<4zSh3 rY@9nQ\>g 7.compilation 编制
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3-Xd9ou 8.reliability 可靠性
?V~vP%1 &?xtmg<d 9.relevance 相关性
nHZhP4W ru1^.(W2 10.professional skepticism 职业谨慎
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{+Z.P 11.objectivity 客观性
f+)LVT8p x",ktE>9 12. professional competence 专业胜任能力
oe<@mz/ p)m5|GH24 13.Senior/CPA-in-charge 项目经理
3U!=R- c7[Ba\Cr4h 14.audit engagement letter 业务约定书
U(OkTJxv+ *p\fb7Pu_3 15.recurring audit 连续审计
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+[ 16.the client 委托人
s bR*[2 {(tR<z) 17.change
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+ais3 1#fR=*ZM" 18.the existing CPA 现任注册
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会计师 PJ<qqA`! Be^"sC 20.the preceding CPA前任
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v$)Z~ 0pH$MkQ 21.issue the audit report 出具审计报告
XJwgh y?( xh25 *y 22.expert 专家
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S<i.O 23.the board of directors 董事会
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yrG 24.knowledge of the entity‘ s business 了解被审计单位情况
~6QV?j eE;j#2SEO 25.assess material misstatement risks评估重大错报风险
Dk2Zl XgeUS;qtta 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
7:JGr O cbzS7q<) 28.a more knowledge of—— 进一步了解的情况
DFRgn i3$G)W 29.the prior year‘s working papers 以前年度
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e(&u3 #7Nn %t74*cX 30.minutes of meeting 会议纪要
'L{pS-+6 F/:%YR; 31.business risks 经营风险
z?UEn#E2 p=i6~ 32.appropriateness 适当性
,KPrUM} VuK>lY& 33.accounting estimate 会计估计
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Qp&x 34.management representations 管理层声明
PB BJ.!Pb G_ ~qk/7mF 35.going concern assumption 持续经营假设
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u4eI0?R? iex]J@=e 36.audit plan 审计计划
k!WeE#"( i 2[8^o`_ 37.significant audit areas 重点审计领域
x~D8XN{ !#e+!h@ 38.error 错误
)}_}D+2 Li 9$N"2 39.fraud舞弊
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u~Nb* 40.modified or additional procedures 修改或追加审计程序
sP=^5K`g >-w#&T &K 41.misappropriation of assets 侵占资产
q,;wD1_wG W58%Zz4a 42.transactions without substance 虚假交易
OW!y7 cqm:[0Xf5> 43.unusual pressures 异常压力
'bg'^PN>z Rz*GRe 44.the suspected noncompliance 涉嫌存在违法行为
`ooHABC :TV`uUE 45.materialiy 重要性
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tk:G6Bkid XCXX(8To0= 47.approach the materiality level 接近重要性水平
P9q=tC3^ ''z]o#=^9 48.an acceptably low level 可接受水平
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HlS =xSf-\F 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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nHd hb}Qt Q 50.misstatements or omissions 错报或漏报
#hXvGon$? lJx5scN[ 51.aggregate 总计
2zX9c<S=5 C!6D /S 52.subsequent events 期后事项
t"MrrK>T ,*m|Lt%;R 53.adjust the financial statements 调整财务报表
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:$P1ps3B ^E+fmY2a 55.audit risk 审计风险
O+=}x]q*y Y'+KU/H 56.detection risk 检查风险
j|XL$Q D)Jac@,0 57.inappropriate audit opinion 不适当的审计意见
rA8{Q.L VG50n<m9 58.material misstatement 重大的错报
|PGTP#O< %;aB#:p6 59.tolerable misstatement 可容忍错报
z"FxKN~Z ?_T[]I' 60.the acceptable level of detection risk 可接受的检查风险
WQBV~.<Yv RfT)dS+rAh 查看《
注会考试《审计》中的128个英文单词(二) 》
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