:lU#Dm] q:cCk#ra 1.audit
审计 8hV>Q Yr)<1.K4,M 2.attestation 鉴证
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l,707 3.credibility 可信赖程度
A$3ll|%j ~F"w 4.audit of financial statements 财务报表
审计 }v xRjO, &|fPskpy 5.agreed-upon procedures 执行商定程序
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<,E9 \_)[FC@ 7.compilation 编制
dvcLZK NOSLb]; 8.reliability 可靠性
K%.t%)A_3 <:>[24LJ{ 9.relevance 相关性
oD3]2o / "cwvx8un 10.professional skepticism 职业谨慎
>H5_,A}f G){A&F 11.objectivity 客观性
ThY\K>@] GY rUB59 12. professional competence 专业胜任能力
5cj&D74o =F% <W7 13.Senior/CPA-in-charge 项目经理
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W8 soOfk!b 14.audit engagement letter 业务约定书
fQxlYD'peb c?*x2Vk 15.recurring audit 连续审计
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^CuSj /b]+RXvxj 16.the client 委托人
*+%$OH, "^)$MAZ 17.change
CPA 更换
注册会计师 jZk dTiI s54AM]a{j 18.the existing CPA 现任注册
会计师
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会计师 &,QBJx<# -I:L6ft8 20.the preceding CPA前任
注册会计师 )TcD-Jr [dy0aR$>d 21.issue the audit report 出具审计报告
8iPA^b|sz{ Jq:Wt+a 22.expert 专家
[5PQrf~Mo )_kU,RvZ 23.the board of directors 董事会
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:"zeM 24.knowledge of the entity‘ s business 了解被审计单位情况
3F9 dr@I.7 lvG+9e3+ 25.assess material misstatement risks评估重大错报风险
"`V:4uz NftR2 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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bpa^ _6`H`zept 27.a general knowledge of —— 初步了解―――的情况
6 u,w `^)oVs 28.a more knowledge of—— 进一步了解的情况
be]Zx`)k @=?#nB& 29.the prior year‘s working papers 以前年度
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L;U?s2&Y =&mdxKoT0 30.minutes of meeting 会议纪要
z>HM$n`YD K7ZRj\(CJv 31.business risks 经营风险
km,@yU {A\y4D@ 32.appropriateness 适当性
E8.1jCL>{" \/!jGy* 33.accounting estimate 会计估计
wc ;^C?PX #;\tgUQ 34.management representations 管理层声明
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iwfH~ ~,{nBp9* 36.audit plan 审计计划
8Ib5 U3p Mv|b 37.significant audit areas 重点审计领域
#"TL*p {;= {abj 38.error 错误
oYX#VX Cdc=1,U( 39.fraud舞弊
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!~>_ K>TvM& 40.modified or additional procedures 修改或追加审计程序
tj: >o#D 30QQnMH3 41.misappropriation of assets 侵占资产
4x$Ts %] (o8?j^ -v 42.transactions without substance 虚假交易
b|U3\Fmc )C>M74Bt 43.unusual pressures 异常压力
*KPNWY9!W G TW5f 44.the suspected noncompliance 涉嫌存在违法行为
Bz6Zy)&sAL Gx-tPW} 45.materialiy 重要性
_'P!>C! %M-B"#OB7 46.exceed the materiality level 超过重要性水平
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"p` 47.approach the materiality level 接近重要性水平
tSq`_[@ @W!cC#u 48.an acceptably low level 可接受水平
ea!Znld] zqb3<WP" 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
-;t]e6[ 6E.64+PJw 50.misstatements or omissions 错报或漏报
1{bsh?zd E#,n.U>#) 51.aggregate 总计
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1;+\? 52.subsequent events 期后事项
1 =9 Kwd a\v@^4 53.adjust the financial statements 调整财务报表
EXT_x q )-d&XN7 54.perform additional audit procedures 实施追加的审计程序
}t.VH:02y lof}isOz 55.audit risk 审计风险
}aa ~@K<A df!n.&\y! 56.detection risk 检查风险
]73BJ T\o!^|8 57.inappropriate audit opinion 不适当的审计意见
30$Q5]T .\b# 0w 58.material misstatement 重大的错报
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0^_|" 06vxsT@ 59.tolerable misstatement 可容忍错报
0x8aKq\' UZqk2D 60.the acceptable level of detection risk 可接受的检查风险
.+hM1OF`x @@Vf"o+S 查看《
注会考试《审计》中的128个英文单词(二) 》
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