NHq*&xy G/5]0]SO 1.audit
审计 S
ej\Gt )nJh) {4\ 2.attestation 鉴证
[P?.(* Cz1o@rt 3.credibility 可信赖程度
l:rT{l=8* A/{0J\pA 4.audit of financial statements 财务报表
审计 )rFcfS+/ oN6 '% 5.agreed-upon procedures 执行商定程序
$+.!(Js"K gw);b)&mx 6.high levels of assurance 高水平保证
nXnO]wXC QnNddCiu= 7.compilation 编制
8rA?X*|S! gXI8$W> 8.reliability 可靠性
A('_.J= QUU'/e2^c 9.relevance 相关性
2Sg,b8 2pQdDbm 10.professional skepticism 职业谨慎
}c~o3t(7`b b
#[7A 11.objectivity 客观性
t)/:VImY lGAKHCs 12. professional competence 专业胜任能力
8h| 9;%
P_f^gB7 13.Senior/CPA-in-charge 项目经理
H%AC *, -^%YrW
gd? 14.audit engagement letter 业务约定书
G*lkVQ6? $5n6C7 15.recurring audit 连续审计
8~")9w ;3H#8x- 16.the client 委托人
=-U8^e_Y
:pZWFJ34{ 17.change
CPA 更换
注册会计师 O A9G]
8k M}
{'kK 18.the existing CPA 现任注册
会计师
l
/\n7: nm597WeZp 19.the successor CPA 后任注册
会计师 N}tiaL4 %+,7=Wt- 20.the preceding CPA前任
注册会计师 Y +9OP 8S_v} NUm 21.issue the audit report 出具审计报告
aV'r
oxM >^fkHbgNQ 22.expert 专家
XV>
)[Nd\H NlnmeTLO5 23.the board of directors 董事会
] oh.w PLmf.hD \ 24.knowledge of the entity‘ s business 了解被审计单位情况
Y$SwQ;wl K^'NG! 25.assess material misstatement risks评估重大错报风险
sjISVJ? xYGB{g] 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
L93KsI uqg#(ADy?R 27.a general knowledge of —— 初步了解―――的情况
m"CsJ'\ors iHB
1/ 28.a more knowledge of—— 进一步了解的情况
~3u'=u9l /Ky x
Ob) 29.the prior year‘s working papers 以前年度
工作底稿
MSw:Ay[9
`>mT/Rmb@ 30.minutes of meeting 会议纪要
1hQeuG
Kq*D_Rh2 31.business risks 经营风险
$stBB Jm l4
EW7 32.appropriateness 适当性
_Bh ^<D- 5#SD$^ 33.accounting estimate 会计估计
R} #6 ;ESuj
'*t 34.management representations 管理层声明
]"Qm25`Qz j\Z/R1RcW 35.going concern assumption 持续经营假设
'&.QW$B\B_ rprtp5C g 36.audit plan 审计计划
`T]1u4^E !
h "6h 37.significant audit areas 重点审计领域
B
.-1wZl C/w!Y)nB= 38.error 错误
m:1f7Z> "$VqOSo 39.fraud舞弊
x*" 0dYH itmdY!;< 40.modified or additional procedures 修改或追加审计程序
P,ox))+6 '<35XjW 41.misappropriation of assets 侵占资产
`2M`;$~ 5 uNV\_'9>Y 42.transactions without substance 虚假交易
_k,/t10 ~HH#aXh* 43.unusual pressures 异常压力
Q'ok%9q!p BWbM$@'x 44.the suspected noncompliance 涉嫌存在违法行为
Q]q`+ Z65 l }i
. 45.materialiy 重要性
b@yGa%Gz@ Q[+o\{ O 46.exceed the materiality level 超过重要性水平
CqRG !J
'7!b#if 47.approach the materiality level 接近重要性水平
)9L:^i6 j(`L)/|O 48.an acceptably low level 可接受水平
%b
H1We g)<t=+a 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
L;7x2& U/e$.K3v 50.misstatements or omissions 错报或漏报
1%?J l~M J 1?)z+t9~ 51.aggregate 总计
c:/H}2/C ` R;6]/I? 52.subsequent events 期后事项
q@i,$R }K!)Z}8 53.adjust the financial statements 调整财务报表
i U^tv_1 Hvn{aLa. 54.perform additional audit procedures 实施追加的审计程序
`@acQs;0 F0O/SI(cA 55.audit risk 审计风险
w+P?JR!)+ Pw^lp'dO 56.detection risk 检查风险
oCBZ9PGkK 6d RxfbL 57.inappropriate audit opinion 不适当的审计意见
t,*hxzD" f_*Bd.@ 58.material misstatement 重大的错报
`wJR^O!e p nS{W
\Q 59.tolerable misstatement 可容忍错报
K[%)_KW H]LH~l 60.the acceptable level of detection risk 可接受的检查风险
o<*H!oyP\ @O7hY8", 查看《
注会考试《审计》中的128个英文单词(二) 》
=tJ}itcJ' Jl-Lz03YG