w,!IvDCAw 08MY=PC~R 1.audit
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* wz< X6-;vnlKN 2.attestation 鉴证
iyJx~: aESlbH 3.credibility 可信赖程度
8~j1 wi-F@})f# 4.audit of financial statements 财务报表
审计 "STd ;vR ]y\Wc0q 5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证
t$EL3U/( r~YxtBZH+ 7.compilation 编制
8Xx4W^*_ H~<w*[uT 8.reliability 可靠性
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Ta )N3XbbV 9.relevance 相关性
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/I48jO^2 10.professional skepticism 职业谨慎
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Q~@dP 12. professional competence 专业胜任能力
F S!D Y|nC_7&Bv 13.Senior/CPA-in-charge 项目经理
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4[&c| 14.audit engagement letter 业务约定书
%X**( @bF4'M 15.recurring audit 连续审计
oxNQNJ!X jT*?Z:U 16.the client 委托人
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CPA 更换
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*K.ZS688 18.the existing CPA 现任注册
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-8Q}*Z k"F \4M 19.the successor CPA 后任注册
会计师 9 GtVcucN jK\AVjn 20.the preceding CPA前任
注册会计师 Q" G;L ows3% 21.issue the audit report 出具审计报告
;[B-!F> j1O_Az|3 22.expert 专家
x4XCR,- !g4u<7 23.the board of directors 董事会
yrG=2{I k!py*noy 24.knowledge of the entity‘ s business 了解被审计单位情况
_c>8y $1Qcz,4B| 25.assess material misstatement risks评估重大错报风险
Kh7C7[& PW+B&7{ 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
Gz:ell$ |f3 :9(p 27.a general knowledge of —— 初步了解―――的情况
c0Yc~&RF G=PX'dS 28.a more knowledge of—— 进一步了解的情况
q0{ _w &AnWMFo 29.the prior year‘s working papers 以前年度
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|ZG0E a5?Yh<cJ 30.minutes of meeting 会议纪要
IL{tm0$r zs.@=Z" 31.business risks 经营风险
NH<~BC]I .u:aX$t+ 32.appropriateness 适当性
<UwYI_OX D"CU J? 33.accounting estimate 会计估计
TTGWOC Xi0fX$-, 34.management representations 管理层声明
kD}vK+ `(M0I!t 35.going concern assumption 持续经营假设
Y=D\ (_=R<: 36.audit plan 审计计划
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V1yP{XT= QzxEkTc; 39.fraud舞弊
:,V&P_ M9Xq0BBu 40.modified or additional procedures 修改或追加审计程序
sh*/wM o37D~V; 41.misappropriation of assets 侵占资产
!oYNJE Y7 wz>[CXpi_ 42.transactions without substance 虚假交易
aU*}.{<! L_q3m-x0h 43.unusual pressures 异常压力
4UHviuOo8 VniU:A 44.the suspected noncompliance 涉嫌存在违法行为
-""(>$b2 QUDpAW 45.materialiy 重要性
&gcZ4gpH beB3*o 46.exceed the materiality level 超过重要性水平
_&r19pY $b)t`r+ 47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平
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b QD-`jV3 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
R6TT1Ka3c MT6"b 50.misstatements or omissions 错报或漏报
aYM~Ub:x{ R_b4S%jhx 51.aggregate 总计
@9~x@[ i,t!17M: 52.subsequent events 期后事项
0lV;bVa% >+DMTV[O 53.adjust the financial statements 调整财务报表
GK;IY=8W \/b[V3<" 54.perform additional audit procedures 实施追加的审计程序
]Ljb&*IEj 33&l.[A"!} 55.audit risk 审计风险
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>!Xj%RW USaa#s4' 57.inappropriate audit opinion 不适当的审计意见
=R "LB}>h} *qu5o5Q 58.material misstatement 重大的错报
CDoD9Hq, 'Va<GHr>+ 59.tolerable misstatement 可容忍错报
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Uq~b4 X$ 8nWPt!U: 查看《
注会考试《审计》中的128个英文单词(二) 》
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