5Cjh%rj(jl aX{i 1.audit
审计 |?/,ED+|>D LyWgaf#/d 2.attestation 鉴证
g|rbkK%SoE $`Hb- 3.credibility 可信赖程度
bAZx*qE= nN$aZSb` 4.audit of financial statements 财务报表
审计 2u?k;"]V :FqHMN 5.agreed-upon procedures 执行商定程序
z*B-`i. K \_JG$(9 6.high levels of assurance 高水平保证
vv5 u U8 `M.\ D 7.compilation 编制
EX9os 3}9c0%}F 8.reliability 可靠性
( !=^ (Nd Nr#" 5<W 9.relevance 相关性
KR sY `[Y mel(C1b"j/ 10.professional skepticism 职业谨慎
Ir :y# U+wfq%Fz 11.objectivity 客观性
7ajkp+E6 _@:O&G2nB 12. professional competence 专业胜任能力
8-cCWoc (n0h#% 13.Senior/CPA-in-charge 项目经理
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+=" 14.audit engagement letter 业务约定书
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15.recurring audit 连续审计
qGrUS_~q* 9qXKHro 16.the client 委托人
1]% ]"JbV Dj(!i1eQNZ 17.change
CPA 更换
注册会计师 1'Y7h;\~\ 0` \!O(jJ 18.the existing CPA 现任注册
会计师
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oC5S CZ4Nw]dtR 19.the successor CPA 后任注册
会计师 lZf=# eB,eu4+- 20.the preceding CPA前任
注册会计师 FhVoN} t],5{UF 21.issue the audit report 出具审计报告
~![J~CkPS asd3J 22.expert 专家
('Doy1L /_.1f|{B 23.the board of directors 董事会
LZF%bJv &2\^S+4 24.knowledge of the entity‘ s business 了解被审计单位情况
7ts`uI<E@7 Kdr7JQYzuz 25.assess material misstatement risks评估重大错报风险
*j"u~ NF `#x}-A$ 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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tV$V 27.a general knowledge of —— 初步了解―――的情况
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0V[`zOO(o 28.a more knowledge of—— 进一步了解的情况
~"8D] lz>>{ 29.the prior year‘s working papers 以前年度
工作底稿
uXkc07 r' tX@G`Mr( 30.minutes of meeting 会议纪要
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@# {$fd?| 9h 31.business risks 经营风险
9XEP:}5, ngI3.v/R 32.appropriateness 适当性
+\/1V` P'Diie 33.accounting estimate 会计估计
ILyI%DA & odaCKhdk 34.management representations 管理层声明
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Gj(Nc- 35.going concern assumption 持续经营假设
N&jHU+{OU TcKt 36.audit plan 审计计划
!)-)*T |rr<4>)X 37.significant audit areas 重点审计领域
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[}/ j Wjp0ii 38.error 错误
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)p!.V(, +]dh`8*8>1 40.modified or additional procedures 修改或追加审计程序
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<TQ,7M4X 41.misappropriation of assets 侵占资产
V''?kVJ E hw2o-s^ 42.transactions without substance 虚假交易
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c/E}3 43.unusual pressures 异常压力
AJ"a aPRXK1 44.the suspected noncompliance 涉嫌存在违法行为
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% 45.materialiy 重要性
67D{^K"KT T:!f_mu| 46.exceed the materiality level 超过重要性水平
z`esst\aV e~P4>3 47.approach the materiality level 接近重要性水平
tQWjNP~ %yPjPUHy 48.an acceptably low level 可接受水平
YU ,fx<c + J` Qv,0 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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xN8 50.misstatements or omissions 错报或漏报
T]UrKj/iF v9"|VhZ 51.aggregate 总计
5`\"UC7?% =lZtI6tZ 52.subsequent events 期后事项
$eiW2@ )j\9IdkU;y 53.adjust the financial statements 调整财务报表
^Gwpx+ A~M .v0 54.perform additional audit procedures 实施追加的审计程序
u8r<B4k z0T9tN!( 55.audit risk 审计风险
$w+()iI ;q&uk- 56.detection risk 检查风险
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F^e 57.inappropriate audit opinion 不适当的审计意见
\&\U&^? @fh:lsw 58.material misstatement 重大的错报
rd1EA|T vww>] Z} 59.tolerable misstatement 可容忍错报
9}A\BhtiM Bg. 60.the acceptable level of detection risk 可接受的检查风险
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NC# Plj >+XRO 查看《
注会考试《审计》中的128个英文单词(二) 》
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