]u2!)vZh' <=jE,6_| 1.audit
审计 Z;??j+`Eo gX6'!}G8] 2.attestation 鉴证
na8A}\!< fE_QB=9 cz 3.credibility 可信赖程度
8$3 Tu"+; c&F"tLl 4.audit of financial statements 财务报表
审计 \7("bB= ,v)@&1Wh: 5.agreed-upon procedures 执行商定程序
Y.Gr(]tk G}f.fRY 6.high levels of assurance 高水平保证
+J+]P\: m=j7 vb 7.compilation 编制
Fwho.R-. v*]|1q%/ 8.reliability 可靠性
C=9|K`g5 R s*(Y<Ap7d 9.relevance 相关性
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n3O 10.professional skepticism 职业谨慎
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"z PtmdUHvD 11.objectivity 客观性
htMpL =%$ _)=}J 12. professional competence 专业胜任能力
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!P]) 13.Senior/CPA-in-charge 项目经理
+2C:] nm\n\j~ 14.audit engagement letter 业务约定书
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#sNa}292" $WTu7lVV[1 16.the client 委托人
7{<t]wQq b6);bX>e 17.change
CPA 更换
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会计师
JLc\KVmF 1z[WJ}$u 19.the successor CPA 后任注册
会计师 T<p>:$vo vbFY} 20.the preceding CPA前任
注册会计师 %2/WyD$U o+6Y/6Xp@ 21.issue the audit report 出具审计报告
1N:eM/a ab3" ?.3m 22.expert 专家
N}.h_~6 }$g5:k! 23.the board of directors 董事会
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S:'WN 24.knowledge of the entity‘ s business 了解被审计单位情况
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|_o.4 Cn+TcdHX 25.assess material misstatement risks评估重大错报风险
I>ofSaN mN~;MR; 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
9$#2+G!J \n+`~< i 27.a general knowledge of —— 初步了解―――的情况
PT>,:zY R,6?1Z:J 28.a more knowledge of—— 进一步了解的情况
js k<N (K0FWTmm 29.the prior year‘s working papers 以前年度
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PksHq77 M{hA` 30.minutes of meeting 会议纪要
: @YZ6?hf !f_Kq$.{ 31.business risks 经营风险
G0a UZCw nFxogCn 32.appropriateness 适当性
Z$6W)~;, g($ y4~# 33.accounting estimate 会计估计
*:GoS?Ma &wLI:x5 34.management representations 管理层声明
#?8'Z/1) |A5]hL 35.going concern assumption 持续经营假设
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B:#h 36.audit plan 审计计划
^Z\1z!{R :)mV-(+o 37.significant audit areas 重点审计领域
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UY2eQJ{U 38.error 错误
#!Kg?BR2 Eepy%-\ 39.fraud舞弊
mlIc`GSI ' 71D:%p 40.modified or additional procedures 修改或追加审计程序
FnL~8otPF' mezP"N=L~ 41.misappropriation of assets 侵占资产
C 5)G^ OG}0{? 42.transactions without substance 虚假交易
IsnC_"f zXp{9P\c 43.unusual pressures 异常压力
hM+nA::w %Z.>)R4 44.the suspected noncompliance 涉嫌存在违法行为
<fN?=u+ e$Md?Pq 45.materialiy 重要性
!K6: W1 ]Alu~ Dw 46.exceed the materiality level 超过重要性水平
=}_c=z?UY VYlg+MlT0 47.approach the materiality level 接近重要性水平
[ub,&j^ $+V{2k4X, 48.an acceptably low level 可接受水平
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>h|e_E 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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dP I"Y?vj9] 50.misstatements or omissions 错报或漏报
iTxn Y$Os&t@bu 51.aggregate 总计
cUS2*7h o$Hc5W([Z 52.subsequent events 期后事项
-+?0|>Nh Vv6xVX 53.adjust the financial statements 调整财务报表
qlDLZ. }]tSWVb* 54.perform additional audit procedures 实施追加的审计程序
PP$Ig2Q sHh2>f@x$ 55.audit risk 审计风险
Auv/w}zrr qdUlT*fw 56.detection risk 检查风险
o<T>G{XYB AGOK%[[Ws 57.inappropriate audit opinion 不适当的审计意见
QAcvv 0Hv y 0M&Bh 58.material misstatement 重大的错报
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zKgW9j<( 59.tolerable misstatement 可容忍错报
I8`.eqV iY.~N#Q 60.the acceptable level of detection risk 可接受的检查风险
aLq=%fsV) Zw"6-h4 查看《
注会考试《审计》中的128个英文单词(二) 》
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