AW\uE[kg ^& *
;]S` 1.audit
审计 n|WSnm,W 4 5wqX h 2.attestation 鉴证
MV3K'<Y \s)$[pAF 3.credibility 可信赖程度
pRlScD_}; =3% GLj 4.audit of financial statements 财务报表
审计 qYVeFSS P//nYPyzg 5.agreed-upon procedures 执行商定程序
e/x 9@1s# J"h2"$v, 6.high levels of assurance 高水平保证
~C>;0a;<: ^-Arfm%dn 7.compilation 编制
ODKh/u_ IC"ktv bHz 8.reliability 可靠性
cGo_qR/B(> *!%n`BR ' 9.relevance 相关性
%L)QTv/ ~x4]p|)</ 10.professional skepticism 职业谨慎
d14@G4#Bd 1NZpd'$c 11.objectivity 客观性
EJz!#f~ +>eX1WoTy 12. professional competence 专业胜任能力
/Dc54Un )gU:Up24|" 13.Senior/CPA-in-charge 项目经理
/EQ^-4yr zV15d9
1GX 14.audit engagement letter 业务约定书
[giw(4m#y \I6F;G6 15.recurring audit 连续审计
{C?$osrr Nk%$;Si 16.the client 委托人
ldU ><xc2 `'r~3kP*NT 17.change
CPA 更换
注册会计师 ;[Xf@xf Exv!!0Cd^ 18.the existing CPA 现任注册
会计师
k[ pk R{e =],c$) 19.the successor CPA 后任注册
会计师 ;){ZM,Ox 3qu?q
D 20.the preceding CPA前任
注册会计师 GU1cMe o[JZ>nm 21.issue the audit report 出具审计报告
Q;y4yJ$wI XgUSJ* 22.expert 专家
MUtM^uY
:.BjJ2[S 23.the board of directors 董事会
Rq",;,0ZJ Kx[+$Qt 24.knowledge of the entity‘ s business 了解被审计单位情况
zmuRn4Nv 1S+T:n 25.assess material misstatement risks评估重大错报风险
=<#++;!I
yO\bVu5V 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
,G?
Kb# c9nv=?/}f 27.a general knowledge of —— 初步了解―――的情况
xrNe:Aj Mw+
l>92 28.a more knowledge of—— 进一步了解的情况
3*7 klu 8In~qf 29.the prior year‘s working papers 以前年度
工作底稿
e<A>??h^ (B@\Dw8^ 30.minutes of meeting 会议纪要
y fuH v3n
T@ra' 31.business risks 经营风险
8WQc8 +g1+,?cU 32.appropriateness 适当性
C!v%6[ DtS7)/<T
33.accounting estimate 会计估计
4
}0YLwgJ ,N_V(Cx5pt 34.management representations 管理层声明
X
g7xy>{] Z;R/!Py. 35.going concern assumption 持续经营假设
>wYmx4W> By*YBZ 36.audit plan 审计计划
hSps9*y 6I_4{ 37.significant audit areas 重点审计领域
3:sx%Ci/2 5YI6$ZdQ 38.error 错误
4`V&Yqwl ?<
Ma4yl</ 39.fraud舞弊
^x(s!4d] 0x&L'&Sp
N 40.modified or additional procedures 修改或追加审计程序
K1;b4Sl?A [oXr6M: 41.misappropriation of assets 侵占资产
G_k_qP^: '['x
'G50 42.transactions without substance 虚假交易
/
U~yYh CNWA!1n^Hy 43.unusual pressures 异常压力
va#].4_
4]
u\5K- 44.the suspected noncompliance 涉嫌存在违法行为
cnY}^_ +n
&8" ) 45.materialiy 重要性
KNF{NFk =
~*Vfx 46.exceed the materiality level 超过重要性水平
p~(STHDe# '
w/S6j 47.approach the materiality level 接近重要性水平
B1Z; 64'sJc. 48.an acceptably low level 可接受水平
fC
O<-L9k$ NJ$Qm.S 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
OwDwa~ d7Cs a
c 50.misstatements or omissions 错报或漏报
BuitM|k' :8v? 6Q 51.aggregate 总计
TOvsW<cM !,J]5$M 52.subsequent events 期后事项
`lbRy($L OzTR#`oey 53.adjust the financial statements 调整财务报表
['6Sq@c) s,|v,,<+ 54.perform additional audit procedures 实施追加的审计程序
[*H h6 NXS$w{^ 55.audit risk 审计风险
Cs vwc% =|c7#GaiF 56.detection risk 检查风险
wr>6Go% [KW)z#`
* 57.inappropriate audit opinion 不适当的审计意见
Io/;+R. 5RF*c,cNq 58.material misstatement 重大的错报
6OtNWbB ],zp~yVU& 59.tolerable misstatement 可容忍错报
$P #KL// *~UK5Brf1 60.the acceptable level of detection risk 可接受的检查风险
|uM
=pm;H m&MZn2u[4i 查看《
注会考试《审计》中的128个英文单词(二) 》
6>'>BamX *oh,Va