~[PKcEX l
95<QI 1.audit
审计 L):qu
q"
@ 2.attestation 鉴证
e_3CSx8Cc _O:WG&a6 3.credibility 可信赖程度
+{`yeZ9S 4jmK]. 4.audit of financial statements 财务报表
审计 }odV_WT
p#d+>7 5.agreed-upon procedures 执行商定程序
JN3cg
5"Kx9n| 6.high levels of assurance 高水平保证
yl]FP@N( ?[)S7\rP 7.compilation 编制
cd@.zg'sYn =(r*
5vd 8.reliability 可靠性
I=DLPgzO9 !E\[SjY@J 9.relevance 相关性
sYbH|} j0-McLc 10.professional skepticism 职业谨慎
0(>rG{u m@
xi0t
11.objectivity 客观性
PFSLyV* ik1tidw 12. professional competence 专业胜任能力
^+70<#Xc ")#<y@Rv
13.Senior/CPA-in-charge 项目经理
tV;%J4E' !%L,*' 14.audit engagement letter 业务约定书
YhKZ|@ ENh8kD
l5 15.recurring audit 连续审计
8s}J!/2 L-i>R:N4 16.the client 委托人
m 40m<@ *e.*=$ 17.change
CPA 更换
注册会计师 P<dy3; Dma.r 18.the existing CPA 现任注册
会计师
Do-^S:. MEZ{j%-a 19.the successor CPA 后任注册
会计师 KlxN~/gyik h=VqxGC& 20.the preceding CPA前任
注册会计师 %B2XznZ: ~XM[>M\qB 21.issue the audit report 出具审计报告
P~C rtTss K\!#4>yd 22.expert 专家
[`fI:ao| Iq5pAHm>M6 23.the board of directors 董事会
.=RlOK ^J=hrYGA 24.knowledge of the entity‘ s business 了解被审计单位情况
Va<HU:< H-t|i 25.assess material misstatement risks评估重大错报风险
5a`%)K _ *(bmJM 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
qc-,+sn( ;6;H*Y0,|E 27.a general knowledge of —— 初步了解―――的情况
$< %B#axL :Hy] 28.a more knowledge of—— 进一步了解的情况
eBr4O i x!7yU_ls` 29.the prior year‘s working papers 以前年度
工作底稿
>wON\N0V_ D9ufoa&ua 30.minutes of meeting 会议纪要
<>&=n+i %|Qw9sbd 31.business risks 经营风险
fjz) Gp 5>0.NiXGf' 32.appropriateness 适当性
j+ ::y) $ rj]
E@W 33.accounting estimate 会计估计
`^F: - }7/e8 O2 34.management representations 管理层声明
_GaJXWMbk }6m
?d!m 35.going concern assumption 持续经营假设
t%0?N<9YkU o
\L!(hm 36.audit plan 审计计划
6vs3O
w<nv!e? 37.significant audit areas 重点审计领域
eD#XDK 70gg4BS 38.error 错误
_9If/RD 4jwu'7Q 39.fraud舞弊
+&v\
/ 4SVW/Zl.?
40.modified or additional procedures 修改或追加审计程序
d"<F!?8 a+z2Zd!u\x 41.misappropriation of assets 侵占资产
,Qc.;4s- Fz"ff4Bx [ 42.transactions without substance 虚假交易
)c<6Sfp^B vs9?+3 43.unusual pressures 异常压力
mV\$q@sII GrI&?=S^ 44.the suspected noncompliance 涉嫌存在违法行为
5G*II_j C8b''9t. 45.materialiy 重要性
C
7"HQQ a|qsQ'1,; 46.exceed the materiality level 超过重要性水平
RI.2F*| |ng%PQq) 47.approach the materiality level 接近重要性水平
'1+.t$"/tU Bq}x9C&< 48.an acceptably low level 可接受水平
l gq=GHW 4('JwZw\! 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
U6j/BJT" Z6s5M{mE
50.misstatements or omissions 错报或漏报
NPU^)B ;bjnL>eW 51.aggregate 总计
qd2xb8r :=!Mh}i 52.subsequent events 期后事项
TipHV;|e (F5ttQPh 53.adjust the financial statements 调整财务报表
*g7DPN$aQ zY
APf &5 54.perform additional audit procedures 实施追加的审计程序
kK[duW=6 "sbBe73 m 55.audit risk 审计风险
d<T%`:s< `iYc<N` 56.detection risk 检查风险
,b.n{91[]x tbur$00 57.inappropriate audit opinion 不适当的审计意见
Wc4vCVw 3 wt 58.material misstatement 重大的错报
|rPAC![= IC~ljy]y_ 59.tolerable misstatement 可容忍错报
6Z c)0I' YKx 1NC 60.the acceptable level of detection risk 可接受的检查风险
.h8M iJnh$jo 查看《
注会考试《审计》中的128个英文单词(二) 》
TmP8q
n
<R \w''x