l S)^8 ryVYY>*(K 1.audit
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3.credibility 可信赖程度
4<i#TCGex3 r8s>s6vm 4.audit of financial statements 财务报表
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6sBt6?_T ?>}p'{I 5.agreed-upon procedures 执行商定程序
Y(g_h:lf,] 9j:]<?D,A 6.high levels of assurance 高水平保证
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}PBme'kP `NNP<z+\ 8.reliability 可靠性
)Ka-vX)D@ '4 *0Pw 9.relevance 相关性
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wa8jr5/k" x/DV> Nfn 11.objectivity 客观性
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$] 12. professional competence 专业胜任能力
EB}B75)x l+9RPJD/: 13.Senior/CPA-in-charge 项目经理
YVMvT>/, O>' }q/ 14.audit engagement letter 业务约定书
uO]D=Z\S( TcaW'&(K 15.recurring audit 连续审计
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S |dgiW"tUm 16.the client 委托人
|M;Nq@bRv p(n0(}eVC' 17.change
CPA 更换
注册会计师 <=NnrZOF <D.E.^Y 18.the existing CPA 现任注册
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^3dc#5]Xf 1m~|e.g_'` 19.the successor CPA 后任注册
会计师 gy}3ZA*F R!M' 20.the preceding CPA前任
注册会计师 g>VtPS5 y |Q/LC0? 21.issue the audit report 出具审计报告
9i\RdJv. 2 nyK'k 22.expert 专家
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tMd G3_7e A#; 24.knowledge of the entity‘ s business 了解被审计单位情况
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a fa\6]m 25.assess material misstatement risks评估重大错报风险
Fqeqn[, B~I ]3f 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
RnkV)ed( v@{y} 27.a general knowledge of —— 初步了解―――的情况
GJB+]b- 6]1RxrAV 28.a more knowledge of—— 进一步了解的情况
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SZ95@Oh 29.the prior year‘s working papers 以前年度
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{ 4j<X5V 5;XC!Gz 30.minutes of meeting 会议纪要
6|EOB~| z\|<h=EU 31.business risks 经营风险
C1;uAw?\ }ekNZNcuM 32.appropriateness 适当性
f!+d*9 ._0$#J S[ 33.accounting estimate 会计估计
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Q,.dIPla 35.going concern assumption 持续经营假设
N6[Z*5efR ^6l5@#)w 36.audit plan 审计计划
MEI&]qI s>DFAu! 37.significant audit areas 重点审计领域
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xWW pss')YP. 38.error 错误
4m\Cc_:jO ikZYc ${ 39.fraud舞弊
.Yk}iHcW. ;ab[YMkH 40.modified or additional procedures 修改或追加审计程序
D!* SA dU-:#QV6 41.misappropriation of assets 侵占资产
?.,F3@W " 8;qOsV)UDT 42.transactions without substance 虚假交易
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43.unusual pressures 异常压力
MTwzL<@$ @u+LF]MY 44.the suspected noncompliance 涉嫌存在违法行为
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!v3d:n\W8 45.materialiy 重要性
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MZ)lNU l ZW))Mx#K=T 47.approach the materiality level 接近重要性水平
*vNAm(\N p+Yy"wH:h{ 48.an acceptably low level 可接受水平
Vb\^xdL> + $M<ck?Bo 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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@-Vm sfVzVS[ 50.misstatements or omissions 错报或漏报
c@lF*"4 )l*3^kwL{U 51.aggregate 总计
>]B_+r0m^ FS7D 52.subsequent events 期后事项
rxxVLW W<#Kam:8e 53.adjust the financial statements 调整财务报表
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3'lPK^ 54.perform additional audit procedures 实施追加的审计程序
U7LCd+Z5X W^W.* ?e` 55.audit risk 审计风险
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57.inappropriate audit opinion 不适当的审计意见
./tZ*sP: 4[Ko| 58.material misstatement 重大的错报
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}w=|"a|, "Z';nmv'N 60.the acceptable level of detection risk 可接受的检查风险
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Se#0J 查看《
注会考试《审计》中的128个英文单词(二) 》
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