SfSEA^@| xH#a|iT?( 1.audit
审计 @zF:{=+]+ RmV/wY 2.attestation 鉴证
d|+jCTKS %E7.$Gj% 3.credibility 可信赖程度
l]y%cJ~$'D GSnHxs) 4.audit of financial statements 财务报表
审计 W?J[K;< ]mo<qWRc>p 5.agreed-upon procedures 执行商定程序
T)tHN#6I "gajBY 6.high levels of assurance 高水平保证
.x?zky^ @/NZ>. 7.compilation 编制
]J=)pDrk QN&^LaB<T 8.reliability 可靠性
XfK.Fj~- A<CXd t+t 9.relevance 相关性
:fKz^@mY4 q.sQ Z]ty9 10.professional skepticism 职业谨慎
7+hF; m&~Dj#%(w 11.objectivity 客观性
aa%&& fy>And* 12. professional competence 专业胜任能力
't?7.#,6O ~nc([%!= 13.Senior/CPA-in-charge 项目经理
v:Z4z6M- nC.2./OwMf 14.audit engagement letter 业务约定书
SLjf<.S RHl=$Hm.% 15.recurring audit 连续审计
jo3}]KC ! <eFAI}=s 16.the client 委托人
"zIq)PY HGQ?(2] 8$ 17.change
CPA 更换
注册会计师 q(tGbhQ aGk%I 18.the existing CPA 现任注册
会计师
tvH\iS #V QUZQY`'@ 19.the successor CPA 后任注册
会计师 V]kGcS} eQaxZMU 20.the preceding CPA前任
注册会计师 Z*9]:dG:! 9C)3
b3 21.issue the audit report 出具审计报告
MAD}Tv\S7 xgT~b9 22.expert 专家
FJ(B]n[> -0VA!3l 23.the board of directors 董事会
5H :~6z oTD-+MZn 24.knowledge of the entity‘ s business 了解被审计单位情况
|~bR.IA -llx: 25.assess material misstatement risks评估重大错报风险
dbuJ~?D, waWKpk1Wo 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
*zVLy^L_8 vuo'"^ =p0 27.a general knowledge of —— 初步了解―――的情况
1S(\2{Ylo H1%[\X?= 28.a more knowledge of—— 进一步了解的情况
|!?WQ[ ~l*?D7[o 29.the prior year‘s working papers 以前年度
工作底稿
~'NpM#A -?YT Q@ W 30.minutes of meeting 会议纪要
$S=~YzO euj8p:+X 31.business risks 经营风险
24jtJC,7 }\u% )uZ 32.appropriateness 适当性
ey\m)6A$ %t`SSW7I 33.accounting estimate 会计估计
4OOn, 09 pPyvR;NJ 34.management representations 管理层声明
b WbXh$ ]Q4PbW 35.going concern assumption 持续经营假设
w &|R5Q mo;)0Vq2l 36.audit plan 审计计划
FJf~vAQ t`Y!"l 37.significant audit areas 重点审计领域
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hH1lgc IObx^N_K 39.fraud舞弊
)W1(tEq59 WfRfx#MMt 40.modified or additional procedures 修改或追加审计程序
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iO*`(s nJleef9 42.transactions without substance 虚假交易
|/;U)M e`Co,>W/ 43.unusual pressures 异常压力
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_^ q\XPS `s`C{|wv 45.materialiy 重要性
os1?6z~ /Fe:h>6 46.exceed the materiality level 超过重要性水平
4O`6h)!NQ bR`rT4.F 47.approach the materiality level 接近重要性水平
[6; N3?+ \T`["< 48.an acceptably low level 可接受水平
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$% { Mny'9hsl 50.misstatements or omissions 错报或漏报
F&QTL-pQW [IX*sr 51.aggregate 总计
iW|s|1mh3 kDzj%sm! 52.subsequent events 期后事项
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g4:VR:o 53.adjust the financial statements 调整财务报表
e=t<H"& M o}H_8y 54.perform additional audit procedures 实施追加的审计程序
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u12zRdn -<^jGrb 56.detection risk 检查风险
'h-3V8m^e m|pTn#*` 57.inappropriate audit opinion 不适当的审计意见
3{<R5wUo" i`prv& 58.material misstatement 重大的错报
Tu]&^[B(' ajn-KG!A 59.tolerable misstatement 可容忍错报
aje^Z=] 6*ZU}xT 60.the acceptable level of detection risk 可接受的检查风险
b5AGk N-[n\}' 查看《
注会考试《审计》中的128个英文单词(二) 》
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