qA:CV(Z *ie#9jA 1.audit
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3.credibility 可信赖程度
cT^,[3i:c CD1}.h 4.audit of financial statements 财务报表
审计 ry}CND(nB 0hcrQ^BB!b 5.agreed-upon procedures 执行商定程序
j<!rc>)2+L H@2JL.(k 6.high levels of assurance 高水平保证
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04NI.Jv 7.compilation 编制
^.jIus5 0[}"b(O{ 8.reliability 可靠性
S:{hgi,T* W|~Lmdzj 9.relevance 相关性
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EB8ls2 k!O#6Z 10.professional skepticism 职业谨慎
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/HH5Mn* 11.objectivity 客观性
f5zxy!dhKS pgT{#[=> 12. professional competence 专业胜任能力
69(z[opW uc~PKU?tO 13.Senior/CPA-in-charge 项目经理
N8:?Z#z 7}(LO^,A 14.audit engagement letter 业务约定书
KZeRbq2jJ _={*<E 15.recurring audit 连续审计
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a[ p\1 @m! ~![ 16.the client 委托人
<QTu"i rP,i,1Ar 4 17.change
CPA 更换
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;^xlDN 18.the existing CPA 现任注册
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3toY #!1Ch #B:J7&@fn 19.the successor CPA 后任注册
会计师 i%>]$* K)$.0S9d 20.the preceding CPA前任
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sq( 21.issue the audit report 出具审计报告
$ t_s7 CF>k_\/Bj 22.expert 专家
IJO`"da p#'BV'0bl 23.the board of directors 董事会
t*y4)I !gR hFuS>Hx 24.knowledge of the entity‘ s business 了解被审计单位情况
gE(QVbh( &$jg *Kr 25.assess material misstatement risks评估重大错报风险
]oP2T:A j2deb`GD 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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zMt "ST. 27.a general knowledge of —— 初步了解―――的情况
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28.a more knowledge of—— 进一步了解的情况
:h0as!2@dp IPa08/ 29.the prior year‘s working papers 以前年度
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/&aC#'B 30.minutes of meeting 会议纪要
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@no]*?Gpa ]ms#*IZ 32.appropriateness 适当性
*aS|4M- >>Hsx2M 33.accounting estimate 会计估计
4?g~GI3 *fW&-ic 34.management representations 管理层声明
S20x qqQnL[`)C 35.going concern assumption 持续经营假设
NWNH)O@ REB8_ H" 36.audit plan 审计计划
I:uxj% #nX0xV5= 37.significant audit areas 重点审计领域
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`" 38.error 错误
?tE}89c [nn/a?Z4S 39.fraud舞弊
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|!wH^ zA9N<0[]o 40.modified or additional procedures 修改或追加审计程序
F*>:~'% jpZX5_o 41.misappropriation of assets 侵占资产
QE)I7( XJ?|\=] 42.transactions without substance 虚假交易
e'(n ^_$nl }lML..((1 43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为
?`AzgM[I IE: x&q`3 45.materialiy 重要性
}fZT$'*; lg&"=VXx51 46.exceed the materiality level 超过重要性水平
/#20`;~F) LpaY Md; 47.approach the materiality level 接近重要性水平
FT/H~|Z> ,~X^8oY 48.an acceptably low level 可接受水平
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0 pnca+d 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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50.misstatements or omissions 错报或漏报
K:z|1V 2$yKa5SaX 51.aggregate 总计
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%z5' %bZ3^ ub}t 52.subsequent events 期后事项
ruS/Yh .sAcnf" 53.adjust the financial statements 调整财务报表
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4E,W 54.perform additional audit procedures 实施追加的审计程序
mV@.JFXKP kGc;j8>." 55.audit risk 审计风险
)K -@{v^| kWjCSC>jA 56.detection risk 检查风险
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!VMl>hP 57.inappropriate audit opinion 不适当的审计意见
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cQsA 58.material misstatement 重大的错报
g}{Rk>k gdSv)( 59.tolerable misstatement 可容忍错报
|q^e&M< 0fxA*]h 60.the acceptable level of detection risk 可接受的检查风险
)_NQ*m f";70}_ 查看《
注会考试《审计》中的128个英文单词(二) 》
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