;$Jvqq|T (jG$M= q- 1.audit
审计 "LWuN> _JDr?Kg 2.attestation 鉴证
`ahXn 2cl~Va= 3.credibility 可信赖程度
co80M;4 7A6sSfPUy 4.audit of financial statements 财务报表
审计 WGx>{'LJ S@)bl 5.agreed-upon procedures 执行商定程序
}"Cn kg uSJP"Lw 6.high levels of assurance 高水平保证
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qq[ 7.compilation 编制
"tARJW eV0S:mit 8.reliability 可靠性
bYc qscW Se`N5hQ 9.relevance 相关性
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6dT5x8u (^9M9+L[i 10.professional skepticism 职业谨慎
$ZO<8|bW zY+Et.lg]^ 11.objectivity 客观性
V1`|j K;y\&'E 12. professional competence 专业胜任能力
tW>R 16zq $O8V!R* 13.Senior/CPA-in-charge 项目经理
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<#a UGt7iT<`8 14.audit engagement letter 业务约定书
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Q8oo5vqQ#C 16.the client 委托人
$"{3i8$3mT uLljM{I 17.change
CPA 更换
注册会计师 M3 u8NRd5| ""^BW Re D 18.the existing CPA 现任注册
会计师
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会计师 8-ssiiJ}gh jt--w"|-r 20.the preceding CPA前任
注册会计师 VBJ]d| ;%alZ 21.issue the audit report 出具审计报告
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G\ZRNb 22.expert 专家
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EQ, )`7+o9& 23.the board of directors 董事会
KBe { qXGLv4c`Q 24.knowledge of the entity‘ s business 了解被审计单位情况
Gx_e\fe-/ {{%8|+B 25.assess material misstatement risks评估重大错报风险
=Gz>ZWF @I6 A9do 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
86F+N_>Z L.[uMuUa 27.a general knowledge of —— 初步了解―――的情况
r.^X>? Ki6.'#%7 28.a more knowledge of—— 进一步了解的情况
{WOfT6y+ !!%nl_I( 29.the prior year‘s working papers 以前年度
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"mDrJTWa \<x_96jt!\ 31.business risks 经营风险
xH#a|iT?( wg_CI,Kq 32.appropriateness 适当性
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%E7.$Gj% Bl\kU8O- 34.management representations 管理层声明
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A;a(n\Sy 35.going concern assumption 持续经营假设
\1C!,C >/kG5]zxY 36.audit plan 审计计划
'N ::MN "sX?wTag 37.significant audit areas 重点审计领域
Nw&}qSN ^GaPpm 38.error 错误
hcc-J)=m :wmf{c 39.fraud舞弊
i=H>D Le:mMd= G 40.modified or additional procedures 修改或追加审计程序
ixHZX<6zYT vP)~j1 41.misappropriation of assets 侵占资产
`oRs-,d|< D)7$M]d% 42.transactions without substance 虚假交易
Xb:BIp!e Fd,+(i D 43.unusual pressures 异常压力
R6Z}/ m D4 ]B> 44.the suspected noncompliance 涉嫌存在违法行为
JK]tcP 3=|2Gs?ut 45.materialiy 重要性
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IetGg{h. (My$@l973 47.approach the materiality level 接近重要性水平
yP9wYF^A\ Il`k]X M 48.an acceptably low level 可接受水平
{2gd4[: ,3--ERf 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
4|41^B5Y :tqm2t 50.misstatements or omissions 错报或漏报
^zPEAXm 4'hcHdL9 51.aggregate 总计
?&<o_/`-H5 H?(SSL 52.subsequent events 期后事项
6?.pKFBZ CC(*zrOd- 53.adjust the financial statements 调整财务报表
l(w vQO j484b2uj1 54.perform additional audit procedures 实施追加的审计程序
kxqc6 #!u51P1 55.audit risk 审计风险
|}p}`Mb)a h k!, 56.detection risk 检查风险
}Wche/g` dGD^op,6g 57.inappropriate audit opinion 不适当的审计意见
46P6Bwobh ]F*a PV 58.material misstatement 重大的错报
+=~%S)9F /`O]etr`d 59.tolerable misstatement 可容忍错报
?7nr\g"g( Q$h:[_v 60.the acceptable level of detection risk 可接受的检查风险
$7DcQ b9 l*\~ew 查看《
注会考试《审计》中的128个英文单词(二) 》
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