_fH.#C -Kj^ l3w 1.audit
审计 \advFKN ,$,6%"'" 2.attestation 鉴证
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3.credibility 可信赖程度
Tsez&R$k nQc]f* 4.audit of financial statements 财务报表
审计 VP$ `.y f$x\~y<[ 5.agreed-upon procedures 执行商定程序
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U[ 5 6.high levels of assurance 高水平保证
nlsQf3 Ly?gpOqu5 7.compilation 编制
-E4e8'P;5 o;XzJ#P 8.reliability 可靠性
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, 9.relevance 相关性
z?HP%g'M~ Z-RgN 10.professional skepticism 职业谨慎
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'H<0:bQ=I 11.objectivity 客观性
-{i;!XE$SR ?|8H|LBIr 12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理
5!r?U ZqQJFyV* 14.audit engagement letter 业务约定书
Kb~s'cTxIO @,D 3$P8} 15.recurring audit 连续审计
33lD`4i+ Gb6t`dSzz 16.the client 委托人
}vkrWy^ vu[+UF\G 17.change
CPA 更换
注册会计师 0^4uZeW? K.?~@5% 18.the existing CPA 现任注册
会计师
+(iM]L$Fw% >-YPCW 19.the successor CPA 后任注册
会计师 i DV.L XSkN9LqZ 20.the preceding CPA前任
注册会计师 %EYh5W F#KO!\iA+ 21.issue the audit report 出具审计报告
.'C$w1[w ^w.x~#zI 22.expert 专家
Yxye?R-: u+eA>{ 23.the board of directors 董事会
.%7#o l@Vl^f~ P 24.knowledge of the entity‘ s business 了解被审计单位情况
Ep/4o<N( 9"g=it2Rh6 25.assess material misstatement risks评估重大错报风险
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V@C|*A 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
=.,]} m5lMh14E 27.a general knowledge of —— 初步了解―――的情况
rK W<kQT )&}\2NK6L 28.a more knowledge of—— 进一步了解的情况
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mw9;LNi\D 29.the prior year‘s working papers 以前年度
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@O#4duM4Qz pmd=3,D'u 30.minutes of meeting 会议纪要
S+>1yvr), R{.5Z/Vp6E 31.business risks 经营风险
jA R@?X i|PQNhUe 32.appropriateness 适当性
XQ&iV7 /gZrnd? 33.accounting estimate 会计估计
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*r Y6 34.management representations 管理层声明
^'Wkb7L '+1<7jl&I 35.going concern assumption 持续经营假设
l$D]*_ jc, Mp*")N, 36.audit plan 审计计划
m`!C|?hu }R:e[lKj 37.significant audit areas 重点审计领域
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s1! ri&B%AAc 38.error 错误
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WmTSxneo yC ZV:R; 40.modified or additional procedures 修改或追加审计程序
xoI;s}*E 6r/NdI 41.misappropriation of assets 侵占资产
!0:uM)_k 9,=3D2x& 42.transactions without substance 虚假交易
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l`8S1~j vR<Y1<j 44.the suspected noncompliance 涉嫌存在违法行为
.|XIF tbD>A6&VM} 45.materialiy 重要性
j(mbUB* #y13(u,dN 46.exceed the materiality level 超过重要性水平
yS0YWqv]6@ N%!8 I 47.approach the materiality level 接近重要性水平
M7{w7}B0@ P]:r'^Yn 48.an acceptably low level 可接受水平
4VINu9\V Iih~W& 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
,<n >g; r=6-kC!T9 50.misstatements or omissions 错报或漏报
&3lg\&" {#N](yUm 51.aggregate 总计
T8E=}!68w} AFO g*{1 52.subsequent events 期后事项
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BYt#aqf 53.adjust the financial statements 调整财务报表
@ qWgokf FI++A` 54.perform additional audit procedures 实施追加的审计程序
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)n\R# 55.audit risk 审计风险
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?}"$[6. d;O16xcM/ 57.inappropriate audit opinion 不适当的审计意见
DJ;il)^ j|"#S4IX)F 58.material misstatement 重大的错报
t98t&YUpm 3jQy"9f 59.tolerable misstatement 可容忍错报
ve[` 0 uu L"o 60.the acceptable level of detection risk 可接受的检查风险
NfizX!w& |?{3&'`J8w 查看《
注会考试《审计》中的128个英文单词(二) 》
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