6pr}A 1*>a 1.audit
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2.attestation 鉴证
mYa0_P%^ )O2^?Q quS 3.credibility 可信赖程度
QM;L>e-ZY vQBfT% &Q- 4.audit of financial statements 财务报表
审计 F Fg0} Ev$?c9*> 5.agreed-upon procedures 执行商定程序
TioI$?l>W( `[o^w(l:5@ 6.high levels of assurance 高水平保证
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rBgLj,/`U/ 7.compilation 编制
/!7m@P|&D r,yhc = 8.reliability 可靠性
Gi;eDrgj~ _Vp9Y:mX2 9.relevance 相关性
9"MC< rJ!xzge;G 10.professional skepticism 职业谨慎
0>E` 9| q/%f2U%4: 11.objectivity 客观性
A"S}) 0YIvE\- 12. professional competence 专业胜任能力
-V4@BKI8 (Ptv#LSUX 13.Senior/CPA-in-charge 项目经理
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tzh Ce`{M&NSWX 14.audit engagement letter 业务约定书
i]F,Y;&| (h`||48d 15.recurring audit 连续审计
npbNUKdz qIO)Z 16.the client 委托人
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17.change
CPA 更换
注册会计师 cB?HMLbG> oD!72W_: 18.the existing CPA 现任注册
会计师
H;IG\k6C 4-cnkv\~ 19.the successor CPA 后任注册
会计师 $&lS7} rxm!'.+ 20.the preceding CPA前任
注册会计师 F=d#$-yg })T_D\2M 21.issue the audit report 出具审计报告
5:56l>0 Xg.\B1d 22.expert 专家
my*UN_] PTL52+}/ 23.the board of directors 董事会
xPsuDi8u G%rK{h 24.knowledge of the entity‘ s business 了解被审计单位情况
Pi)`[\{ N}\$i&Vi 25.assess material misstatement risks评估重大错报风险
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m 1 ht4LRFi 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
"C}nS=]8m =_L"x~0I- 27.a general knowledge of —— 初步了解―――的情况
7nIg3s% dsJ}C|N 28.a more knowledge of—— 进一步了解的情况
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?dg 29.the prior year‘s working papers 以前年度
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Y@#~8\_ $K;4=zN>t: 30.minutes of meeting 会议纪要
bQ JLc\KVmF 31.business risks 经营风险
1z[WJ}$u E})PNf; 32.appropriateness 适当性
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}5DyNfZ]+0 ,n&Dg58K 34.management representations 管理层声明
@@!t$dD %{o5}TqD 35.going concern assumption 持续经营假设
a>""MC2 Vs9fAAXS4 36.audit plan 审计计划
QE-t v00 =EV8~hMyqh 37.significant audit areas 重点审计领域
0]i#1Si~@ N"HN]Y@w 38.error 错误
V3F2Z_VH2 NIV&)`w 39.fraud舞弊
?uh7m2l0D :Wb+&|dU 40.modified or additional procedures 修改或追加审计程序
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!cWKY\lpv _3kAN.g 42.transactions without substance 虚假交易
J*$ !^\s {Ivu"<`L3 43.unusual pressures 异常压力
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45.materialiy 重要性
OP``g/x) NV*t 46.exceed the materiality level 超过重要性水平
5 _] i==M =BNmuAY7 47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平
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0 2/(gf[elX 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
Uv5E$Y"e10 $yc&f(Tv 50.misstatements or omissions 错报或漏报
|bB..b qRB&R$ 51.aggregate 总计
;~xkT' C2DNyMu 52.subsequent events 期后事项
MPNBA1s S@T>u,t' 53.adjust the financial statements 调整财务报表
ow]n)Te s)_sLt8? 54.perform additional audit procedures 实施追加的审计程序
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]Alu~ Dw 56.detection risk 检查风险
=}_c=z?UY VYlg+MlT0 57.inappropriate audit opinion 不适当的审计意见
h:j-Xd$H+ .B>|>W O 58.material misstatement 重大的错报
K;S&91V)= zBqr15 59.tolerable misstatement 可容忍错报
Ml0d^l}' JWH}0+1* 60.the acceptable level of detection risk 可接受的检查风险
=cqaA^HQL .KK"KO5k 查看《
注会考试《审计》中的128个英文单词(二) 》
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