2.I^Xf2 S;\R!%t_ 1.audit
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`Bm-{ &%=D \YzG 2.attestation 鉴证
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`2R8 4.audit of financial statements 财务报表
审计 j]4,<ppWSH .K8w8X/3 5.agreed-upon procedures 执行商定程序
qa'gM@] @4+#Xd7" 6.high levels of assurance 高水平保证
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/ <% 7.compilation 编制
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;/O#4]2* 8.reliability 可靠性
Xz{~3ih T2'RATfG 9.relevance 相关性
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%Q"(/jm? @'FE2^~Jj 11.objectivity 客观性
cWAtju?L; )q~DTR^z- 12. professional competence 专业胜任能力
0DPxW8Y -` wVl+]zB 13.Senior/CPA-in-charge 项目经理
i?@M ^V*-1r1 14.audit engagement letter 业务约定书
-b;|q.! `u'bRp 15.recurring audit 连续审计
q1VH5'p@ pV['' 16.the client 委托人
\fWW' ;^){|9@ 17.change
CPA 更换
注册会计师 Q+q,!w8 PgM (l3x 18.the existing CPA 现任注册
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会计师 *Ust[u BHFY%6J! 20.the preceding CPA前任
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qI( \6I+K" 21.issue the audit report 出具审计报告
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s,]%dG! zy'D!db`Z 23.the board of directors 董事会
ShOX<Fb& H6TD@kL9Wr 24.knowledge of the entity‘ s business 了解被审计单位情况
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hp_! 25.assess material misstatement risks评估重大错报风险
Ard]147 7 Cqcb>\X 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
(oz$B0HO: uGU;Y'W) 27.a general knowledge of —— 初步了解―――的情况
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ti5HrKIw @F*wg 30.minutes of meeting 会议纪要
|R/.r_x,V? ">81J5qgd 31.business risks 经营风险
B?rSjdY4 -f1k0QwL 32.appropriateness 适当性
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!pP] <+j)P4O4 33.accounting estimate 会计估计
{:nQl} g9fq5E<G 34.management representations 管理层声明
,B}I?vN. qSCv )S( 35.going concern assumption 持续经营假设
)jrT6x^IB 2aA`f7 36.audit plan 审计计划
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rZPT89M6 H5cV5E0 38.error 错误
kUx&pYv j9+I0>#X 39.fraud舞弊
ppIbjt6r A=zPLq{Sb 40.modified or additional procedures 修改或追加审计程序
>kZ57, lS^(&<{ 41.misappropriation of assets 侵占资产
?rX]x8iP gwd (N 42.transactions without substance 虚假交易
rx"s!y{!- H1"q 43.unusual pressures 异常压力
,B<l Qcjc, 44.the suspected noncompliance 涉嫌存在违法行为
^-CINt{O m9}AG Rj 45.materialiy 重要性
5v)(8|.M p}b/XnV$~ 46.exceed the materiality level 超过重要性水平
^&/G| f&,{XZ 47.approach the materiality level 接近重要性水平
>evS}O6 Fk;oE'"D 48.an acceptably low level 可接受水平
mnk"Vr` L H=g.34 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
8;Fn7k_Uf ,fIe&zq 50.misstatements or omissions 错报或漏报
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/"H`.LD.? e6B{QP#jq 52.subsequent events 期后事项
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+d~ Xd E`d. 53.adjust the financial statements 调整财务报表
Hd7,ZHj3^ "N:XzG 54.perform additional audit procedures 实施追加的审计程序
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U5;7 /WV7gO&L1 55.audit risk 审计风险
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d8SE,A& 56.detection risk 检查风险
rKHY?{! }ZSQ>8a 57.inappropriate audit opinion 不适当的审计意见
-5>-%13 bb42v7? 58.material misstatement 重大的错报
UmnE@H"t$\ 1QZ&Mj^^ 59.tolerable misstatement 可容忍错报
XS0xLt= &Lt[WT$ 60.the acceptable level of detection risk 可接受的检查风险
gw`B "c| GBFw+v/|4 查看《
注会考试《审计》中的128个英文单词(二) 》
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