z|*6fFE \STvBI? 1.audit
审计 v6?\65w,| K)&XQ`& 2.attestation 鉴证
ukf\* 0t?<6-3`/ 3.credibility 可信赖程度
lhl0 :s '"u] 4.audit of financial statements 财务报表
审计 N>%KV8>{L Az9J{) 5.agreed-upon procedures 执行商定程序
o%PoSZZ }]+}Tipd 6.high levels of assurance 高水平保证
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\4 *.%)rm 7.compilation 编制
NoZ4['NI\ !a(qqZ|s 8.reliability 可靠性
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bzD o!r4 frP 9.relevance 相关性
MVP)rugU vC<kpf! 10.professional skepticism 职业谨慎
EJaaW&>[ S aet";pf` 11.objectivity 客观性
5zw23! W?J*9XQ` 12. professional competence 专业胜任能力
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oF 13.Senior/CPA-in-charge 项目经理
zRoEx1 a~>0JmM+N 14.audit engagement letter 业务约定书
#'Y6UGJ\n u$,Wyi )L 15.recurring audit 连续审计
=tRe3o0( 3KFrVhB= 16.the client 委托人
OGi4m | V'f5-E0 17.change
CPA 更换
注册会计师 _<F@(M5 Doc'7P 18.the existing CPA 现任注册
会计师
YZ:'8< `pAp[]SfQd 19.the successor CPA 后任注册
会计师 X:-bAu}D &R FM
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注册会计师 us,,W(q VueQP| 21.issue the audit report 出具审计报告
4f[M$xU&h UH,4b`b 22.expert 专家
:mV7)oWH 2td|8vDA 23.the board of directors 董事会
u:H 3.5)% WlRZ|. 24.knowledge of the entity‘ s business 了解被审计单位情况
V<NsmC=g e9hVX[uq 25.assess material misstatement risks评估重大错报风险
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NSw<. ,iv%^C",) 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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q~EMH 27.a general knowledge of —— 初步了解―――的情况
0CVsDVA A"<)(M+kG 28.a more knowledge of—— 进一步了解的情况
dYew7 !_z<W~t" 29.the prior year‘s working papers 以前年度
工作底稿
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t> {L-aXe{ 30.minutes of meeting 会议纪要
v6DxxE2n . I&)MZ>n 31.business risks 经营风险
g9weJ6@}M -G<2R"Q#N 32.appropriateness 适当性
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'#n[3 NZ+?Ydr8k 33.accounting estimate 会计估计
-}qGb}F8! am'p^Z@ 34.management representations 管理层声明
6[3Ioh ;$tv8%_L[ 35.going concern assumption 持续经营假设
!%RJC,X D.&eM4MZ 36.audit plan 审计计划
L3=YlX`UL LY88;*:S 37.significant audit areas 重点审计领域
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cH* /zNp 3VRZM@i 39.fraud舞弊
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At[n<8_| N} x/&e 41.misappropriation of assets 侵占资产
&b@!DAwAJ k.=S+#"} 42.transactions without substance 虚假交易
Ubw!/|mi 3e!Yu.q: 43.unusual pressures 异常压力
AR+\uD=\I- gcW{]0%L^ 44.the suspected noncompliance 涉嫌存在违法行为
[,o5QH\Etq %X9:R'~ sP 45.materialiy 重要性
M8",t{7 DvRA2(M 46.exceed the materiality level 超过重要性水平
6PQJgki mcz(,u} 47.approach the materiality level 接近重要性水平
LcpyW=)}"V !.2CAL 48.an acceptably low level 可接受水平
i^s`6:rNu ) (?UA$" 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
32bkouq #EQx 50.misstatements or omissions 错报或漏报
rz[uuY7 z7t'6Fy9' 51.aggregate 总计
[nN\{"~O j_6` s!Yw 52.subsequent events 期后事项
74}eF)(me Fyh?4!/. 53.adjust the financial statements 调整财务报表
=~W0 ~lxX p'%: M 54.perform additional audit procedures 实施追加的审计程序
J^g,jBk \\2k}TsB 55.audit risk 审计风险
;1R?9JN" hk5E=t~& 56.detection risk 检查风险
7i+!^Qj?y _86*.3fQG 57.inappropriate audit opinion 不适当的审计意见
)ZgER[ V$-~%7@>;9 58.material misstatement 重大的错报
].k+Nzf_ 94p:| 5@ 59.tolerable misstatement 可容忍错报
I", &%0ycm dIk8TJ 60.the acceptable level of detection risk 可接受的检查风险
Q2[prrk%j sx[&4 k[ 查看《
注会考试《审计》中的128个英文单词(二) 》
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