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审计 =vPj%oLp'a ~@!bsLSMU 2.attestation 鉴证
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& GVz6-T~\> 3.credibility 可信赖程度
FlQGgVN H.;Q+A,8^ 4.audit of financial statements 财务报表
审计 \G BuWY3B ==B6qX8T 5.agreed-upon procedures 执行商定程序
*R"/ |Ka 9$Y=orpWxr 6.high levels of assurance 高水平保证
fOHxtHM .d*8C, 7.compilation 编制
QWU[@2@%r vIvIfE 8.reliability 可靠性
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-ZH9 9.relevance 相关性
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v`eUQ: 10.professional skepticism 职业谨慎
jo7\`#(Q I'Hf{Erw 11.objectivity 客观性
#G3<7PK {I((p_ 12. professional competence 专业胜任能力
k'YTpO 3R/bz0 V> 13.Senior/CPA-in-charge 项目经理
>_TZ'FT vI?, 47Hj+ 14.audit engagement letter 业务约定书
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'@R$ 15.recurring audit 连续审计
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2eogY# 16.the client 委托人
[Pp'Ye~K@c 8|^7ai[am 17.change
CPA 更换
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18.the existing CPA 现任注册
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@iiT< <q836]aaA 19.the successor CPA 后任注册
会计师 ~Ei<Z`3}7" + 3gp%`c4 20.the preceding CPA前任
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Y; 21.issue the audit report 出具审计报告
:0/7, i qK+5NF| 22.expert 专家
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LeQjvW9y Sz~OX6L 24.knowledge of the entity‘ s business 了解被审计单位情况
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n 25.assess material misstatement risks评估重大错报风险
SM'|+ d 0Gk<l{o?^ 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
#E[0ys1O Xvv6~ 28.a more knowledge of—— 进一步了解的情况
-=="<0c K9[UB 29.the prior year‘s working papers 以前年度
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#WuBL_nZ~ !if 30.minutes of meeting 会议纪要
wJ]d&::@h SBpL6~NW 31.business risks 经营风险
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3Gf2_ 32.appropriateness 适当性
7v kL1IA ig!+2g 33.accounting estimate 会计估计
g-A-kqo9 oRFq@g 34.management representations 管理层声明
!VJoM,b8 $`c:& 35.going concern assumption 持续经营假设
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M_ hM{bavd 36.audit plan 审计计划
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,U2o 3mgD(,(^ 38.error 错误
=&]L00u. BLttb 39.fraud舞弊
]'}L 1r 'V {W-W< 40.modified or additional procedures 修改或追加审计程序
A<{{iBEI` ,2q-D&)\Z 41.misappropriation of assets 侵占资产
DF= *_,2/ %A`+WYeuX 42.transactions without substance 虚假交易
f?Lw)hMrA WLT"ji0w2 43.unusual pressures 异常压力
2 nCA<& 6t$8M[0-U 44.the suspected noncompliance 涉嫌存在违法行为
3$ pX &pRREu:[4L 45.materialiy 重要性
)2.Si# UfGkTwoo= 46.exceed the materiality level 超过重要性水平
xEI%D|)< 8=l%5r^cq 47.approach the materiality level 接近重要性水平
\e;iT\=.( <YY 14p 48.an acceptably low level 可接受水平
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t|[? 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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& >A= f1DF 50.misstatements or omissions 错报或漏报
HtFDlvdy] .]^?<bG 51.aggregate 总计
;+%rw 2Z,B ;TYBx24vD' 52.subsequent events 期后事项
b9krOe*j t_^4`dW` 53.adjust the financial statements 调整财务报表
ep8 CTb%(<r 54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险
g#bRT*,L vN:Ng 56.detection risk 检查风险
;pAK_> V88p;K$+ 57.inappropriate audit opinion 不适当的审计意见
eFgA 8kY) 7dWS 58.material misstatement 重大的错报
7! Nsm 1?}T=)3+$ 59.tolerable misstatement 可容忍错报
V!Uc( TOt dUO 60.the acceptable level of detection risk 可接受的检查风险
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lD 查看《
注会考试《审计》中的128个英文单词(二) 》
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