be_h
uZ QZ7W:%r(4 1.audit
审计
#n.v#FyNx a Iyzt 2.attestation 鉴证
n!X%i+|4x
&,Loqr 3.credibility 可信赖程度
(;9fkqm%m ^b$G.h{o!E 4.audit of financial statements 财务报表
审计 .}+3A~ Q;=4']hYU 5.agreed-upon procedures 执行商定程序
I~p*~mLh' g26_#4 P 6.high levels of assurance 高水平保证
zp'hA iGj,B =35 7.compilation 编制
*M:p[.=1 r]QeP{ 8.reliability 可靠性
RhF<{U. v1}ijls 9.relevance 相关性
(k"0/*F4_ N~`r;E 10.professional skepticism 职业谨慎
j1+I_ <j#IR 11.objectivity 客观性
SbMRrWy 3|G~_'`RLt 12. professional competence 专业胜任能力
"la0@/n /Hm/%os 13.Senior/CPA-in-charge 项目经理
]0%{IgB &A/b9GW^- 14.audit engagement letter 业务约定书
I3x+pa^]2 3]'h(C 15.recurring audit 连续审计
:(3'"^_NA >k=@YLj 16.the client 委托人
lY,9bSF$ "OkZ
[E) 17.change
CPA 更换
注册会计师 |@R/JGB^ =Bh,>Kg 18.the existing CPA 现任注册
会计师
UN;U+5,t ^n4a
oj 19.the successor CPA 后任注册
会计师 ab)ckRC Qch'C0u 20.the preceding CPA前任
注册会计师 69uDc &js$qgY 21.issue the audit report 出具审计报告
AtAu$"ue i \lr
KA 22.expert 专家
@&Yl'&pn-R _wW"Tn
] 23.the board of directors 董事会
-,mV~y mc,HliiJ 24.knowledge of the entity‘ s business 了解被审计单位情况
qla=LS\-A+ #q&Nd2y 25.assess material misstatement risks评估重大错报风险
=ty{ugM< <FZ*'F*M 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
l}g_< YVz,P_\(m 27.a general knowledge of —— 初步了解―――的情况
P$clSJW 1O)m(0tb[ 28.a more knowledge of—— 进一步了解的情况
+= gU`<\ S!JLy&@ 29.the prior year‘s working papers 以前年度
工作底稿
mwz!7Q pg<cvok 30.minutes of meeting 会议纪要
irB}h!@ 0PUSCka'6 31.business risks 经营风险
biQ~q$E w0<1=;_% 32.appropriateness 适当性
;'<SsI ,|UwZ_. 33.accounting estimate 会计估计
Gh%dVP9B@P 4Xv."L 34.management representations 管理层声明
jzZEP4 sN1I+X 35.going concern assumption 持续经营假设
l]IQjjJ` "88<{x L 36.audit plan 审计计划
\[B#dw# i(q a'* 37.significant audit areas 重点审计领域
S^i<_?nwg H}1XK|K3#H 38.error 错误
^Ri
;
vM bD1IY1 39.fraud舞弊
/zir$ }~<9*M-P 40.modified or additional procedures 修改或追加审计程序
U\YzE.G1]S 6WLq>Jo 41.misappropriation of assets 侵占资产
2>Kn'p D r6u0rx8 42.transactions without substance 虚假交易
}\ya6Gi8 *}ZKQ 43.unusual pressures 异常压力
6:G::"ew +/#Lm#*nu% 44.the suspected noncompliance 涉嫌存在违法行为
DwXSlsN3v
ITU6E
q 45.materialiy 重要性
xw1n;IO4 6bbzgULl 46.exceed the materiality level 超过重要性水平
If@%^'^ON= 95tHire 47.approach the materiality level 接近重要性水平
F
@Wb<+0 +C=^,B!, 48.an acceptably low level 可接受水平
\!r,>P m&6)Vt 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
}_?FmuU E-$N!KY 50.misstatements or omissions 错报或漏报
~_4$|WKl
(n@&M!a 51.aggregate 总计
)TkXdA?. P # Z+:T 52.subsequent events 期后事项
59a7%w *U|2u+| F 53.adjust the financial statements 调整财务报表
(V8lmp-F hKQg:30< 54.perform additional audit procedures 实施追加的审计程序
XZpF<7l Eg]tDPN1 55.audit risk 审计风险
/p[lO g f9b[0L 56.detection risk 检查风险
>iWw
i'T= Z<[f81hE& 57.inappropriate audit opinion 不适当的审计意见
77zDHq= 2?9gf,U 58.material misstatement 重大的错报
0BHSeO, E&2mF
g 59.tolerable misstatement 可容忍错报
!K_ ke h tc)4$"9) 60.the acceptable level of detection risk 可接受的检查风险
0tah$;c
e 7@9R^,M4: 查看《
注会考试《审计》中的128个英文单词(二) 》
!Xr
nD# N51RBA