,I7E[LU 9f2UgNqe9 1.audit
审计 4[.oPK=i <D:.(AUeO 2.attestation 鉴证
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/ ?\vh9 3.credibility 可信赖程度
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审计 ^Y@\1fX 4e xC{qV, 5.agreed-upon procedures 执行商定程序
wj,:"ESb4 $K]m{ 6.high levels of assurance 高水平保证
G`n_YH084 .} q&5v 7.compilation 编制
A;*d}Xe&J ;*Ivn@L 8.reliability 可靠性
XWUWY qT%FmX 9.relevance 相关性
v*;-yG& o$#G0}yn 10.professional skepticism 职业谨慎
ba[1wFmcL *]AdUEV? 11.objectivity 客观性
YpH&<$x: `}(b2Hc> 12. professional competence 专业胜任能力
V#XppYU $ {O# 13.Senior/CPA-in-charge 项目经理
luo lwrCpD. 14.audit engagement letter 业务约定书
jF0jkj1&/[ _I)U%?V+ 15.recurring audit 连续审计
1Md UJM1VAJ0 16.the client 委托人
[Jogt#Fj ] n@C[@?D 17.change
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注册会计师 v*r7Zz6l :pGaFWkvO 18.the existing CPA 现任注册
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Fx;QU)1l3 g+pml*LJ 19.the successor CPA 后任注册
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9;r)#3Q[^ ~R22?g. 21.issue the audit report 出具审计报告
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} *:Vq:IU[D 22.expert 专家
cki81bOT @)|C/oA 23.the board of directors 董事会
)TVFtI=,NN OR%'K2C6S 24.knowledge of the entity‘ s business 了解被审计单位情况
MUTj-1 H6) 8n'B6hi 25.assess material misstatement risks评估重大错报风险
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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
n/Sw P M}yDXJx 27.a general knowledge of —— 初步了解―――的情况
!a7[8& U*22h` S 28.a more knowledge of—— 进一步了解的情况
| N[<x@ Xc?&_\. + 29.the prior year‘s working papers 以前年度
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RloK,bg \.-}adKg 30.minutes of meeting 会议纪要
x4E7X_ Jtr"NS?a] 31.business risks 经营风险
bn!HUM, =<?+#-;p 32.appropriateness 适当性
9~p[ W3MU1gl6k{ 33.accounting estimate 会计估计
n2)@S0{ : cF[(i/k4 34.management representations 管理层声明
_F$aUtb%O [co% :xJu 35.going concern assumption 持续经营假设
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yXHUJgjl/ Uk^B"y_ 37.significant audit areas 重点审计领域
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40.modified or additional procedures 修改或追加审计程序
>pp5;h8! v7iuL6jl 41.misappropriation of assets 侵占资产
C-\S/yd 3'cE\u 42.transactions without substance 虚假交易
*Zt#U# q,93nhs " 43.unusual pressures 异常压力
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|8My42yf 44.the suspected noncompliance 涉嫌存在违法行为
:lf+W #~C]ZrK 45.materialiy 重要性
;[=8B\? g^}8:,F_ 46.exceed the materiality level 超过重要性水平
va}Pj#= P<M?Qd1. 47.approach the materiality level 接近重要性水平
gm igsXQ e=B|==E10M 48.an acceptably low level 可接受水平
tt0f-:# )qo {c1X 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
A v2 08}Y O(D~_O. 50.misstatements or omissions 错报或漏报
mLP.t%?# i36eBjT 51.aggregate 总计
q*_/to }\\KYyjY 52.subsequent events 期后事项
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y0%u 53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序
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~]~#Uj YjxF}VI~< 55.audit risk 审计风险
@+Si?8\ ca7=V/i_a{ 56.detection risk 检查风险
Ye2 {f"F g#Sl %Y 57.inappropriate audit opinion 不适当的审计意见
i rU 6D e4H A7=z 58.material misstatement 重大的错报
8<8:+M} "B3N*R([" 59.tolerable misstatement 可容忍错报
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6)bD& [|(N_[E|6 60.the acceptable level of detection risk 可接受的检查风险
jL%x7?*U0 &PYK8}pBk3 查看《
注会考试《审计》中的128个英文单词(二) 》
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