sp7*_&'J !@x+q)2 1.audit
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*?z0$Kz<,[ o]ag"Q 3.credibility 可信赖程度
Iq# ZhAk dWXstb:[ 4.audit of financial statements 财务报表
审计 JXixYwm )mJf|W!Z# 5.agreed-upon procedures 执行商定程序
YAL=!~6 ed!:/+3e/ 6.high levels of assurance 高水平保证
-*~CV:2iq- 3)ma\+< 6 7.compilation 编制
V~T@6S ari7 iF~j 8.reliability 可靠性
&n[~!%( nLwiCfe 9.relevance 相关性
t4qej OFGsjYLw 10.professional skepticism 职业谨慎
T1`|~Z?g- { F'Kk\f%: 11.objectivity 客观性
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lo \XF}?*8 12. professional competence 专业胜任能力
@v}B6j b; =?])['VaA 13.Senior/CPA-in-charge 项目经理
D?~8za`5 V $|< 14.audit engagement letter 业务约定书
H{?9CxYa 6AvHavA^Y 15.recurring audit 连续审计
?sBh=Ds Uu"0rUzt 16.the client 委托人
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C{Asp 17.change
CPA 更换
注册会计师 '~ 4pl0TWc tu>{ 18.the existing CPA 现任注册
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j'HkBW:L Kzb`$CGK 19.the successor CPA 后任注册
会计师 ?\/qeGW6G _Cy:]2o 20.the preceding CPA前任
注册会计师 U{~SXk'2+ spQLG_o,J 21.issue the audit report 出具审计报告
J9%@VZut v8/6wy? 22.expert 专家
1/ZR*fa B/J&l 23.the board of directors 董事会
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#.5vC5 85|fyX 25.assess material misstatement risks评估重大错报风险
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4W 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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t` 8!AhOgc W3&tJ8*3 28.a more knowledge of—— 进一步了解的情况
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(+ZwaV@ 29.the prior year‘s working papers 以前年度
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tZ2K$!/B m-V02's 30.minutes of meeting 会议纪要
k$Rnj`*^ }:z5t,u6 31.business risks 经营风险
6<Hu8$G| ^1jk$$f 32.appropriateness 适当性
YCy2 2@C MS<SAD>w 33.accounting estimate 会计估计
+VU4s$w6 K(T\9J. 34.management representations 管理层声明
.G>t72DpU kw,$NK' 35.going concern assumption 持续经营假设
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b^`AJK -s__E 37.significant audit areas 重点审计领域
~ eN8|SR TSL9ax4j 38.error 错误
{.k)2{ uD>z@J-v 39.fraud舞弊
beZ(o?uK oP,9#FC|( 40.modified or additional procedures 修改或追加审计程序
80ZnM%/} vz`@x45K 41.misappropriation of assets 侵占资产
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V8z^ |$hgT K[L 43.unusual pressures 异常压力
u/AT-er; ;RN8\re 44.the suspected noncompliance 涉嫌存在违法行为
oYX{R 0jB X5 45.materialiy 重要性
ilEi")b= &K:' #[3V 46.exceed the materiality level 超过重要性水平
h(xP_Svj> K]N~~*`%` 47.approach the materiality level 接近重要性水平
e ^e$mtI 9 Aivf+ 48.an acceptably low level 可接受水平
,EhVSrh)_4 @R:#" 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
+lp{#1q0 EIX\O6* 50.misstatements or omissions 错报或漏报
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4QRh[ 52.subsequent events 期后事项
vC9@,[ (:$9%,x 53.adjust the financial statements 调整财务报表
aIGn9:\ %"7WXOv&z 54.perform additional audit procedures 实施追加的审计程序
=B5E0x 5RA<Z. 55.audit risk 审计风险
*Wyl2op6 ^o%_W0_r 56.detection risk 检查风险
(zah890// ]G1R0 Q 57.inappropriate audit opinion 不适当的审计意见
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3! 58.material misstatement 重大的错报
5~\Kj#PBx ;?im(9h"v! 59.tolerable misstatement 可容忍错报
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|oyR 7,_-XV2 60.the acceptable level of detection risk 可接受的检查风险
mrnxI#6 +G!v!(Ob+ 查看《
注会考试《审计》中的128个英文单词(二) 》
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