TEi~X2u ]:vo"{*C 1.audit
审计 M;K%=l$NG GV T[)jS 2.attestation 鉴证
QSq0{ .#ASo!O5q 3.credibility 可信赖程度
BR [3i}Ud ^E(:nxQ6s 4.audit of financial statements 财务报表
审计 #0;ULZ99aH ]~1Xx:X- 5.agreed-upon procedures 执行商定程序
~i y]X:U X,"(G}KUA 6.high levels of assurance 高水平保证
0xQ="aXE .y~vn[q N 7.compilation 编制
o 0'!u hbg:}R=B< 8.reliability 可靠性
I>( \B| \6 3/q)%Z^= 9.relevance 相关性
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@fSBW+ 10.professional skepticism 职业谨慎
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qoXncdDHZ aEW sru 12. professional competence 专业胜任能力
e=m=IVY#W yMoV|U6 13.Senior/CPA-in-charge 项目经理
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PQ X|w[:[P 14.audit engagement letter 业务约定书
,_(AiQK K7CrRT3>6 15.recurring audit 连续审计
p\ }Ep c/Ykk7T9-- 16.the client 委托人
nF!6 d1rIU6 17.change
CPA 更换
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NP#:} ) 18.the existing CPA 现任注册
会计师
QwSYjR:K BQ7p<{G 19.the successor CPA 后任注册
会计师 uVn"'p- Dxlpo!
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注册会计师 JgmX=6N GF=rGn@,)` 21.issue the audit report 出具审计报告
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6SGV}dAx DZ7<-SFU 23.the board of directors 董事会
9$[PAjwk V|n}v?f_q 24.knowledge of the entity‘ s business 了解被审计单位情况
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/Q nq,`z >{HQ"{Q 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
ym=7EY?o ,&5\` 27.a general knowledge of —— 初步了解―――的情况
Glw_<ag[ (rfR:[JkC2 28.a more knowledge of—— 进一步了解的情况
?~p]Ey}~9 f~0CpB*X 29.the prior year‘s working papers 以前年度
工作底稿
qLYz-P'ik ;LXwW(_6d 30.minutes of meeting 会议纪要
6B=: P3Y nR(v~_y[V 31.business risks 经营风险
s1GR!*z> L]kd.JJvy 32.appropriateness 适当性
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o#~Lb9`@U }83a^E9L 34.management representations 管理层声明
9-3, DxZ} ``?79 MJ5 35.going concern assumption 持续经营假设
V*<`!w ("r\3Mvs 36.audit plan 审计计划
+ ;LO|! @$aGVEcU$ 37.significant audit areas 重点审计领域
[(rT,31cW NZoNsNu*C. 38.error 错误
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K!,T.qA&= VchI0KL? 40.modified or additional procedures 修改或追加审计程序
e1OGGF%En QHDR*tB:{ 41.misappropriation of assets 侵占资产
!y\r.fm!A E#!tXO&, 42.transactions without substance 虚假交易
4'wbtE| {)jTq?? 43.unusual pressures 异常压力
QJ,[K_ C==yl"w 44.the suspected noncompliance 涉嫌存在违法行为
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s`[7w 45.materialiy 重要性
teKx^ 'c' ('k9X cTPP 46.exceed the materiality level 超过重要性水平
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"r /&7: 48.an acceptably low level 可接受水平
yiw4<]{IX 8g0VTY4$jP 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
:o 8XG 48IrC_0j 50.misstatements or omissions 错报或漏报
ve]hE}o/} "vka7r 51.aggregate 总计
x:K~?c3 w7@TM%nS 52.subsequent events 期后事项
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uCr :+"C _70Z1_; 54.perform additional audit procedures 实施追加的审计程序
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xG(xG%J ObfRwZh?q 56.detection risk 检查风险
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BW:HKH.k jsFfrS"* 58.material misstatement 重大的错报
apOa E7| Y}]-o9Rl 59.tolerable misstatement 可容忍错报
=%B5TBG 'u:-~nSX) 60.the acceptable level of detection risk 可接受的检查风险
;1HzY\d%< '451H3LC0 查看《
注会考试《审计》中的128个英文单词(二) 》
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