Rm)hgmZ [ypE[ 1.audit
审计 M,ybj5:6 80g}<Lwc 2.attestation 鉴证
> vXJ9\ 9-_Lc< 3.credibility 可信赖程度
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20! 4.audit of financial statements 财务报表
审计 WwWOic2 G~u$BV' 5.agreed-upon procedures 执行商定程序
:~W(#T,$E [hot,\+f 6.high levels of assurance 高水平保证
%rrD+ ^pew'pHQ 7.compilation 编制
rB]2qk`/' pnx^a}|px 8.reliability 可靠性
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z!b:|*m]w %rlqq* 10.professional skepticism 职业谨慎
37?X@@Z= 5$>buYF 11.objectivity 客观性
m;xa}b{(i A-L)2.M 12. professional competence 专业胜任能力
@m%B>X28F <Pe'&u 13.Senior/CPA-in-charge 项目经理
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b W/T}FND r7}KV| M 15.recurring audit 连续审计
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5 ABp8PD 16.the client 委托人
m*)jndXY izl-GitP 17.change
CPA 更换
注册会计师 @~7au9.V=X D8E^[w! 18.the existing CPA 现任注册
会计师
&Y9%Y/Y 99'c\[fd' 19.the successor CPA 后任注册
会计师 >Q"3dw n|Y}M]u, 20.the preceding CPA前任
注册会计师 dikX_ Q>D K+L9cv4 |* 21.issue the audit report 出具审计报告
lF46W [GK##z'5 22.expert 专家
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= 4|"<8' &jg>X+; 24.knowledge of the entity‘ s business 了解被审计单位情况
~@ <o-|# 8~.8"gQ 25.assess material misstatement risks评估重大错报风险
b 5K"lPr 4XiQ8"C 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|@5eN:N &F[N$6:v 27.a general knowledge of —— 初步了解―――的情况
cR55,DR,#W <pG 4g 28.a more knowledge of—— 进一步了解的情况
'@.Lg0` n^qwE 29.the prior year‘s working papers 以前年度
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t(.vX &"Cy&[ 30.minutes of meeting 会议纪要
@'hkU$N) 0/z$W.! 31.business risks 经营风险
*YQXxIIq XS&;8 PO 32.appropriateness 适当性
EUgKJ=jw QiVKaBS8 33.accounting estimate 会计估计
(&V*~OR ?TW? 2+ 34.management representations 管理层声明
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37.significant audit areas 重点审计领域
!T~uxeZ/; C\bJ_vl;' 38.error 错误
?f:0GE7 [z;}^ 3b 39.fraud舞弊
G$/Qcr6W< g86^Z%c(k 40.modified or additional procedures 修改或追加审计程序
u-.nR}DM_ .ubZ 41.misappropriation of assets 侵占资产
fL'Ci;.;+ bG.`> 42.transactions without substance 虚假交易
CA$|3m9)NM mv$gL 43.unusual pressures 异常压力
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j/ARTaO1]" W ,]Ua] 45.materialiy 重要性
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(CYQ>)a {irl}EeyC 47.approach the materiality level 接近重要性水平
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+& M>J| >oAXS\Ts 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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tjne[p .NF3dC\ 51.aggregate 总计
LzEH&y_O \x8'K 52.subsequent events 期后事项
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Te^_gdf >ca`0gu 54.perform additional audit procedures 实施追加的审计程序
[4PiQyr m'ZxmsFo 55.audit risk 审计风险
$JK,9G[Vu [zCKJR 56.detection risk 检查风险
9wC=' 2jP(D%n 57.inappropriate audit opinion 不适当的审计意见
z<cPy)F]" |Ur$H!oe?' 58.material misstatement 重大的错报
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h4~VzCR4x\ R?2T0^0 60.the acceptable level of detection risk 可接受的检查风险
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}[;r-5} 查看《
注会考试《审计》中的128个英文单词(二) 》
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