XJ!(F#zc *2}O-e 1.audit
审计 M[~{Vd `]$?uQ 2.attestation 鉴证
yMLOUUWa8x l{ex? 3.credibility 可信赖程度
w62=06`@ Fg/dS6=n`? 4.audit of financial statements 财务报表
审计 nK3k]gLc{ M}DH5H"s 5.agreed-upon procedures 执行商定程序
%~j2 ('Y 9kKnAf4Z 6.high levels of assurance 高水平保证
m}$+Hdk+7 aFY_:.o2k` 7.compilation 编制
*m+5Pr`7 w:o-klKXY 8.reliability 可靠性
,pK|SL }<MR`h1 9.relevance 相关性
b'ml=a#i0 rOD1_X- 10.professional skepticism 职业谨慎
t ]c{c#N/ Ni*Wz*o 11.objectivity 客观性
/?"8-0d +VEU:1Gt 12. professional competence 专业胜任能力
[ neXFp}S <-UOISyf 13.Senior/CPA-in-charge 项目经理
? 81X lEPAP|~uw 14.audit engagement letter 业务约定书
j2h[70fWC 1u]P4Gf= 15.recurring audit 连续审计
nY `2uN~9 =He.fEy 16.the client 委托人
y?30_#[dN ^_p%Yv 17.change
CPA 更换
注册会计师 =A[5=
k> SC#sax4N!= 18.the existing CPA 现任注册
会计师
V'Qn sI lS{r=y_0. 19.the successor CPA 后任注册
会计师 Nq 8@Nyp ,D80/2U^ 20.the preceding CPA前任
注册会计师 <64HveJ ]*%+H|l 21.issue the audit report 出具审计报告
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-ewQp9)G m4ApHM2 23.the board of directors 董事会
`?s.\Dh ;5|1M8]=0 24.knowledge of the entity‘ s business 了解被审计单位情况
'bW5Fr>W qFRdg V>8 25.assess material misstatement risks评估重大错报风险
>cOeiK v%{0 Tyk 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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ysXx%k (L69{n 28.a more knowledge of—— 进一步了解的情况
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k{Lv37H 29.the prior year‘s working papers 以前年度
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2M6dMvS 9zKBO* p` 30.minutes of meeting 会议纪要
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2wh#$zGy 31.business risks 经营风险
P{oAObP% #n})X,ip2 32.appropriateness 适当性
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mIc:2.q^ 34.management representations 管理层声明
,-#GX{! i+(GNcg2 35.going concern assumption 持续经营假设
o42`z>~ r?p{LF 36.audit plan 审计计划
,ECAan/@ `bP?o 37.significant audit areas 重点审计领域
6M><(1fT Rl@$xP 38.error 错误
f]_mzF=& O*7i }\{ 39.fraud舞弊
fD6GQ* 70iH0j) 40.modified or additional procedures 修改或追加审计程序
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$aTM_4 M9"Sgb`g 41.misappropriation of assets 侵占资产
o bGWxI%a E <@\>y.[ 42.transactions without substance 虚假交易
r,'O).7 9m!7|(QV 43.unusual pressures 异常压力
ToU.mM?f^ %Y',|+Arx 44.the suspected noncompliance 涉嫌存在违法行为
6Y?`=kAp CIQwl 6H9 45.materialiy 重要性
H-&3} %,? vyY 46.exceed the materiality level 超过重要性水平
GXeAe}T )0|):g 47.approach the materiality level 接近重要性水平
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FfXZ|o$; okDJ(AIV+ 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
1ZNNsB ysth{[<5F3 50.misstatements or omissions 错报或漏报
vf_OQ4'G, EIK*49b2 51.aggregate 总计
xMsGs #Q+R%p[D 52.subsequent events 期后事项
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<ge}9pU)o^ 7vNtv9 54.perform additional audit procedures 实施追加的审计程序
J0qXtr%h\ g< )72-h 55.audit risk 审计风险
%yhI;M^ u\w 2S4c 56.detection risk 检查风险
J";=d4Sd O\JD, w 57.inappropriate audit opinion 不适当的审计意见
x\]z j! &CO|Y(+ 58.material misstatement 重大的错报
;_p fwa4 z5ZKks 59.tolerable misstatement 可容忍错报
nrbazyKm x/_dW 60.the acceptable level of detection risk 可接受的检查风险
5%'S w>vmF cp 查看《
注会考试《审计》中的128个英文单词(二) 》
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