*hcYGLx
r Z0l+1iMx 1.audit
审计 37}D9:#5C [=~ p
e|8: 2.attestation 鉴证
#:SNHM^>< _UuC,Pl3 3.credibility 可信赖程度
^j7azn s=CK~+,/ 4.audit of financial statements 财务报表
审计 X.:]=,aGW &c1A*Pl/:G 5.agreed-upon procedures 执行商定程序
@B}aN@!/ 7g3>jh 6.high levels of assurance 高水平保证
CirZ+o 0Fu~%~#E$ 7.compilation 编制
)p*}e8L K(aJi
,e> 8.reliability 可靠性
NVRLrJWpp "Wx]RN: 9.relevance 相关性
ElUEteZ IsR!'%Pu 10.professional skepticism 职业谨慎
:,)lm.}]t -lv)tHs< 11.objectivity 客观性
zP<pEI n0is\ZK 0 12. professional competence 专业胜任能力
G}p\8Q}' 7B?c{ 13.Senior/CPA-in-charge 项目经理
ge8/``= 4!KoFoZt* 14.audit engagement letter 业务约定书
8U_{|]M
=G]@+e 15.recurring audit 连续审计
CD8}I85K %; D.vKoh 16.the client 委托人
-
|gmQ
G b
5^OQH{v 17.change
CPA 更换
注册会计师 Od|$Y+@6 A=
w9V 18.the existing CPA 现任注册
会计师
nl9P,
d QPq7R 19.the successor CPA 后任注册
会计师 B-r0"MX& ccL~#c0P7 20.the preceding CPA前任
注册会计师 [pM V?a[ %'T #pz 21.issue the audit report 出具审计报告
\J6j38D5 I"`M@ % 22.expert 专家
D$x_o!JT @/1w4'M 23.the board of directors 董事会
Z:_D0jG Nr=d<Us9f 24.knowledge of the entity‘ s business 了解被审计单位情况
qcT'nZ:
*2GEnAZb7n 25.assess material misstatement risks评估重大错报风险
!Ta>U^7 Sr?#S 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(o`) %!1Q P[}K 27.a general knowledge of —— 初步了解―――的情况
I
&YSQK:b }m-FGk 28.a more knowledge of—— 进一步了解的情况
h*<P$t %D[0nt|X 29.the prior year‘s working papers 以前年度
工作底稿
95V@X
^Ee 1PatH[T[ 30.minutes of meeting 会议纪要
Rx+p. _(KbiEB{ 31.business risks 经营风险
wT{nu[=GH* b4pm_Um 32.appropriateness 适当性
{+@bZ}57 }
GiHjzsR 33.accounting estimate 会计估计
_H/8_[xk 4f;HQ-Iv 34.management representations 管理层声明
vz!s~cAt M^]cM(swK5 35.going concern assumption 持续经营假设
L~KM=[cn dYgXtl=#j 36.audit plan 审计计划
+="e]Yh;
tq|hPd<C 37.significant audit areas 重点审计领域
H_QsNf Y(d$ 38.error 错误
pt}X>ph{ \0gM o& 39.fraud舞弊
+) m_o"hl 'Un" rts 40.modified or additional procedures 修改或追加审计程序
cx0*X* {qa Aq%' 41.misappropriation of assets 侵占资产
icgSe:Ci X'"SVO. 42.transactions without substance 虚假交易
9,"L^W8"k :dqn h 43.unusual pressures 异常压力
*VZ5B<Ic oo.2Dn6z 44.the suspected noncompliance 涉嫌存在违法行为
aT$9; _Wa.JUbv 45.materialiy 重要性
1N>|yQz D= h)& 46.exceed the materiality level 超过重要性水平
Ht4;5?/y $
<#KA3o\ 47.approach the materiality level 接近重要性水平
6}oXP_0U (#E.`e1#6 48.an acceptably low level 可接受水平
KkE9KwZ]W bAm(8nT7w 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
q+vx_4 |a!fhl+ 50.misstatements or omissions 错报或漏报
|1>*;\o- GHeVp/u 51.aggregate 总计
1wP
- ;{%\9nS 52.subsequent events 期后事项
4zo5}L`Y a0ObBe' 53.adjust the financial statements 调整财务报表
y7i*s^ys{ Os1>kwC 54.perform additional audit procedures 实施追加的审计程序
4sT88lG4n }-6)gWe
55.audit risk 审计风险
hBX!iukT|{ `u&Zrdr, 56.detection risk 检查风险
5qP:/*+ ~'CE[G5 57.inappropriate audit opinion 不适当的审计意见
ML>[^F <h'5cO 58.material misstatement 重大的错报
'5|h)Q5 #Q`dku%V: 59.tolerable misstatement 可容忍错报
O|M{-) ]3l 9:| 60.the acceptable level of detection risk 可接受的检查风险
y`XU~B)J1 EG=Sl~
~o 查看《
注会考试《审计》中的128个英文单词(二) 》
)(384@'"u t?'!$6