nGGw(6c%> ();Z,A 1.audit
审计 #U0| j?!D |j"C52Q 2.attestation 鉴证
VXCB.C" !_Y%+Rkp0 3.credibility 可信赖程度
7VfXE/ mmwc'-jU: 4.audit of financial statements 财务报表
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J 5.agreed-upon procedures 执行商定程序
&K!0yR R:P), 6.high levels of assurance 高水平保证
K:XXtG /E/6(c 7.compilation 编制
&7kLSb&|; E_&;.hw 8.reliability 可靠性
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$ 10.professional skepticism 职业谨慎
$lB!Q8a$ NjS<DzKhK 11.objectivity 客观性
0<A*I{,4L H1~9f{ 12. professional competence 专业胜任能力
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=Q;dYx%I5 13.Senior/CPA-in-charge 项目经理
DFfh!KKR$ lx$Z/f 14.audit engagement letter 业务约定书
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Lniz>gSc 15.recurring audit 连续审计
pb<eg, _7v4S/V 16.the client 委托人
cl23y}J_? Y)8 Py1} 17.change
CPA 更换
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m_<1L 18.the existing CPA 现任注册
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&B8x0 yi (CDh,ZN;| 19.the successor CPA 后任注册
会计师 ko!]vHB9` 1Xcj=I-4 20.the preceding CPA前任
注册会计师 c ~M'O26bW 0<-A2O), 21.issue the audit report 出具审计报告
cgcU2N6y; sNG 7fi.| 22.expert 专家
5!i\S[: ]q#"8= 23.the board of directors 董事会
<YG 42,N % T$!I (L& 24.knowledge of the entity‘ s business 了解被审计单位情况
QeQwmI |v>W 25.assess material misstatement risks评估重大错报风险
^~B#r# A;xH{vo{ 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
;[C_ho laCVj6Rk 27.a general knowledge of —— 初步了解―――的情况
_B&;z $ tR=1.M96Y 28.a more knowledge of—— 进一步了解的情况
oj6=. 6[Mu3.T 29.the prior year‘s working papers 以前年度
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J"eE9FLM YFcMU5_F 30.minutes of meeting 会议纪要
&x.5TDB>% tTq2AR| 31.business risks 经营风险
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32.appropriateness 适当性
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opg1Gv> 33.accounting estimate 会计估计
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Qp/k: 34.management representations 管理层声明
){J ,Z*& R,hwn2@B 35.going concern assumption 持续经营假设
~c,+)69"T /u'V>=D;f 36.audit plan 审计计划
#FGj)pu 0d,&) 37.significant audit areas 重点审计领域
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u (Kkqyrb 38.error 错误
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c=B!\J<1 {us#(4O 40.modified or additional procedures 修改或追加审计程序
N,ihQB5 ?Ql<s8 41.misappropriation of assets 侵占资产
X5)].[d tiic>j\D 42.transactions without substance 虚假交易
!5zj+N r [n vgzv@ 43.unusual pressures 异常压力
J.,7d , ;:~-=\ 44.the suspected noncompliance 涉嫌存在违法行为
I!p[:.t7 Eye.#~ 45.materialiy 重要性
F`f8q\Fc om0g'Qa 46.exceed the materiality level 超过重要性水平
dJ,,yA* G$iC@,/ 47.approach the materiality level 接近重要性水平
|/RZGC4 ^,fMs: 48.an acceptably low level 可接受水平
enQev?8% =.q8*7UY 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
Y7@$#/1 hLSas#B> 50.misstatements or omissions 错报或漏报
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&Y8S! W@4 x)2ZbIDB:" 52.subsequent events 期后事项
tc<HA7vpt~ KZsJ_t++!W 53.adjust the financial statements 调整财务报表
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]dQ$r \yo)oIi[p 54.perform additional audit procedures 实施追加的审计程序
$-BM`Zt0; ,uhOf! | 55.audit risk 审计风险
-W"w -* piC( 56.detection risk 检查风险
ujoJ6UOG _Dg|Iz,Uh 57.inappropriate audit opinion 不适当的审计意见
":Ll.=! s#C~HK 58.material misstatement 重大的错报
/: }"Z b qa)Qf,` 59.tolerable misstatement 可容忍错报
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8 >}!})]Xw9 60.the acceptable level of detection risk 可接受的检查风险
<.c#l': J*r%b+ 查看《
注会考试《审计》中的128个英文单词(二) 》
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