kZ]H[\Fs 'yo@5*x7 1.audit
审计 _e%D/} 4u{S?Ryy 2.attestation 鉴证
<_?zln:4. w)btv{* 3.credibility 可信赖程度
JsEJ6!1 sdp&D@ 4.audit of financial statements 财务报表
审计 ?R`S- \Z{tC$|H 5.agreed-upon procedures 执行商定程序
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:TLQ 6.high levels of assurance 高水平保证
ZOK!SBn^? ?K1B^M=8 7.compilation 编制
8}/DD^M | dQ>)_ 8.reliability 可靠性
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i0K-B V&Y`?Edc 9.relevance 相关性
:X2_#qW#C 9QZaa(vN 10.professional skepticism 职业谨慎
(;NJ<x bM W|:rn 11.objectivity 客观性
)u?f| D 7iB!Uuc 12. professional competence 专业胜任能力
XF`2*:7 r>mBe;[TX 13.Senior/CPA-in-charge 项目经理
{v={q1 Vax g 14.audit engagement letter 业务约定书
JsaXI:%1 B|`?hw@g+ 15.recurring audit 连续审计
d0J/"< UmKE]1Yw4r 16.the client 委托人
#qRoTtMq7 z8=THz2f 17.change
CPA 更换
注册会计师 G?Et$r7:R bpu`'Vx 18.the existing CPA 现任注册
会计师
d3%qYL_+a `Fqth^RK?p 19.the successor CPA 后任注册
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R sG g458 20.the preceding CPA前任
注册会计师 ]4~Yi1] U1`5P!ov 21.issue the audit report 出具审计报告
q~`hn(S VFE@qX| 22.expert 专家
.ARYCTyG 6@]o,O 23.the board of directors 董事会
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jaS<*_~#R .G/Rh92 25.assess material misstatement risks评估重大错报风险
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R~<N*En~ XG#?fr}L 27.a general knowledge of —— 初步了解―――的情况
14$%v;Su4 A%w9Da?B 28.a more knowledge of—— 进一步了解的情况
n6Oz[7M =7!s8D,[ 29.the prior year‘s working papers 以前年度
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74^v('-2 hs6pp/h> 30.minutes of meeting 会议纪要
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QQ?t^ptv UfW=/T 34.management representations 管理层声明
aEf3hB* ~ 8Qi)E1n 35.going concern assumption 持续经营假设
O_ _s~ qrMED_(D 36.audit plan 审计计划
.2I?^w&j+ S1|5+PPs 37.significant audit areas 重点审计领域
|JkfAnrN$I MlTC?Rp# 38.error 错误
wx-\@{E ):N#X<b': 39.fraud舞弊
Z?P^Y%ls %g:Q? 40.modified or additional procedures 修改或追加审计程序
j_C"O,WS e&sH<hWR 41.misappropriation of assets 侵占资产
&mX_\w/% \.2i?<BC 42.transactions without substance 虚假交易
#cQ5-R-1 I`{3I-E 43.unusual pressures 异常压力
cB&_':F G]h_z|$K 44.the suspected noncompliance 涉嫌存在违法行为
>5O~SF. cfmLErkp 45.materialiy 重要性
3$hIc) AL":j6!OQ 46.exceed the materiality level 超过重要性水平
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?22U0UF 47.approach the materiality level 接近重要性水平
)4rt-_t< /<_!Gz.@uG 48.an acceptably low level 可接受水平
1;[KBYUH b |:Y3_> 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
Mbc&))A a~Dk@>+P> 50.misstatements or omissions 错报或漏报
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g$]WKy(D =r+K2]z,L 52.subsequent events 期后事项
S ,F[74K z5gVP8*z5 53.adjust the financial statements 调整财务报表
3li$)S1z D>k(#vYKB 54.perform additional audit procedures 实施追加的审计程序
8XJi }YPQ YE@yts 55.audit risk 审计风险
e^lX|L>o NzAh3k 56.detection risk 检查风险
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!~e. 57.inappropriate audit opinion 不适当的审计意见
}E ]l4N2 .@fA_8 58.material misstatement 重大的错报
LEM%B??&5z [.4{s 59.tolerable misstatement 可容忍错报
(zFqb,P s,r|p@^ 60.the acceptable level of detection risk 可接受的检查风险
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bHkI~ 查看《
注会考试《审计》中的128个英文单词(二) 》
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