%HSoQ?qA o^AK@\e:^Z 1.audit
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Y@.:U* St(7@)gvY 2.attestation 鉴证
e| kYu[^ .+M4Pi 3.credibility 可信赖程度
Fir7z nRW ^|gN?:fA} 4.audit of financial statements 财务报表
审计 oHa6fi Pp.X Du 5.agreed-upon procedures 执行商定程序
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9{ 6.high levels of assurance 高水平保证
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I+Y )T2Sw z/ 7.compilation 编制
) I5f`r=Ry rP>5OLP 8.reliability 可靠性
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Kk/qd)nk (sPZ1Fr\o 10.professional skepticism 职业谨慎
*J%+zH u37+B 11.objectivity 客观性
:z^c<KFX 2=U4'C4# 12. professional competence 专业胜任能力
;>YJ}:r"\ 5SK.R;mn 13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书
o!j? )0d @s@r5uR9B 15.recurring audit 连续审计
8~4{e,} , 2p'qp/ 16.the client 委托人
r?[Zf2& ,NVQ C= 17.change
CPA 更换
注册会计师 EW YpYMkm *d)B4qG 18.the existing CPA 现任注册
会计师
wt RAq/ L%=u&9DmU 19.the successor CPA 后任注册
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cvAkP2 s3t{freM 20.the preceding CPA前任
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n;E0 "S6d^ 21.issue the audit report 出具审计报告
XV!P8n %40|7O 22.expert 专家
hL&z"_` 7MBz&wE^f 23.the board of directors 董事会
U${dWxC FVHEb\Z 24.knowledge of the entity‘ s business 了解被审计单位情况
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* [,lBY-Kz+ 25.assess material misstatement risks评估重大错报风险
LnM+,cBz tn:tM5m 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
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Ky 27.a general knowledge of —— 初步了解―――的情况
6R"& !.ZF rw58bkh6 28.a more knowledge of—— 进一步了解的情况
?L7z\b"_~ &Tl3\T0D 29.the prior year‘s working papers 以前年度
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_jP]ifu` 0~"{z>s ' 30.minutes of meeting 会议纪要
?|{P]i?)' I)n%aT fo8 31.business risks 经营风险
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z o_jVtEP 32.appropriateness 适当性
.hn"NXy k`xPf\^tf 33.accounting estimate 会计估计
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,y: J4=~.&6 34.management representations 管理层声明
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35.going concern assumption 持续经营假设
ys09W+B7 W!htCwnkF 36.audit plan 审计计划
kOeW,:&65 /2WGo- 37.significant audit areas 重点审计领域
F d *p3a U%m,:b6V 38.error 错误
ig jr=e w8$8P 39.fraud舞弊
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v $,F1E VJ 40.modified or additional procedures 修改或追加审计程序
AvH^9zEE( >pUR>?t" 41.misappropriation of assets 侵占资产
:[,-wZiT~6 8FU8E2zo 42.transactions without substance 虚假交易
XeJn,= MBp%TX! 43.unusual pressures 异常压力
<Y9e n!3\ RMDzPda. 44.the suspected noncompliance 涉嫌存在违法行为
G[ @RZ~o4 S sGb; 45.materialiy 重要性
X8"4)IZ3 <0T|RhbY 46.exceed the materiality level 超过重要性水平
4ba[*R2 Y2W|b5 47.approach the materiality level 接近重要性水平
cY0NQKUk~ !%?O`+r 48.an acceptably low level 可接受水平
:[kfWai #( _h6SW2:z!E 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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^2n58 whxTCI V 50.misstatements or omissions 错报或漏报
g1Ed:V]_ TD!--l*gL 51.aggregate 总计
F2QFQX(j x+EkL3{ 52.subsequent events 期后事项
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4V,y> kUGOkSP8[ 53.adjust the financial statements 调整财务报表
m}hEi T\?$7$/V 54.perform additional audit procedures 实施追加的审计程序
,)@njC?J E2K{9@i 55.audit risk 审计风险
m Q4(<,F >J*x` a3Q 56.detection risk 检查风险
/W9(}Id6 ,sI<AFI 57.inappropriate audit opinion 不适当的审计意见
xsu9DzPf&{ 4Oo{\&( 58.material misstatement 重大的错报
!mHMFwvS ^F,sV* 59.tolerable misstatement 可容忍错报
VK286[[fv g&z8t;@ 60.the acceptable level of detection risk 可接受的检查风险
sPX&XqWx K*I!:1;3N 查看《
注会考试《审计》中的128个英文单词(二) 》
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