q^k6.5*" b1E>LrL 1.audit
审计 k(!#^Mlz[ E2 #XXc 2.attestation 鉴证
A03,X;S+ -g_PJ.Hk 3.credibility 可信赖程度
|G!-FmIK UjUDP>iz.> 4.audit of financial statements 财务报表
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0vf2wBK'T 5.agreed-upon procedures 执行商定程序
,,lrF. `TBau:E lI 6.high levels of assurance 高水平保证
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[B4nV yLG`tU1 7.compilation 编制
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XF'K dz>p %Gh!h4Pv 9.relevance 相关性
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, z'XFwk 10.professional skepticism 职业谨慎
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vAjP 11.objectivity 客观性
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[XBp 12. professional competence 专业胜任能力
{H=DeQ hZU@35~BN 13.Senior/CPA-in-charge 项目经理
s^)wh v`C &FW|O(] 14.audit engagement letter 业务约定书
grp1nWAs BMgiXdv.B 15.recurring audit 连续审计
cEhwv0f!qS ?1JS*LQ$ 16.the client 委托人
Yx>=(B mtOCk 5E 17.change
CPA 更换
注册会计师 IJhJfr0)Oo /:~mRf^ 18.the existing CPA 现任注册
会计师
%nSLe~b DfXXN 19.the successor CPA 后任注册
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!:'%'@uc 20.the preceding CPA前任
注册会计师 Z4b<$t[u t6W$t 21.issue the audit report 出具审计报告
tl !o;`W 0L9z[2sj 22.expert 专家
VK5|w: @rB!47! 23.the board of directors 董事会
TGl It<& )`, Bt 24.knowledge of the entity‘ s business 了解被审计单位情况
8*k#T\ )#%k/4(Y 25.assess material misstatement risks评估重大错报风险
WyF1Fw mQ*:?\@ 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
sL[&y'+ %3M1zZY 27.a general knowledge of —— 初步了解―――的情况
0O5(\8jM :<=A1>&8 28.a more knowledge of—— 进一步了解的情况
$<xa "aN! KP(RK4F 29.the prior year‘s working papers 以前年度
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E Z15 ]>M{Qn* 30.minutes of meeting 会议纪要
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"R/EE( 0pYO-@E 31.business risks 经营风险
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R@# 32.appropriateness 适当性
zZ@]Kq;.s Z/n\Ak sE 33.accounting estimate 会计估计
z%Pbs[*C ;5urIYd 34.management representations 管理层声明
>AX&PMb` Yx>y(Whu. 35.going concern assumption 持续经营假设
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J{hK 36.audit plan 审计计划
X458%)G!(K }D02*s 37.significant audit areas 重点审计领域
>1 {V 5Arx"=c 38.error 错误
V4@HIM MBXja#(k 39.fraud舞弊
J\VG/)E U>PF#@ C/ 40.modified or additional procedures 修改或追加审计程序
!*JE%t WP{!|d& 41.misappropriation of assets 侵占资产
A2.[P== *8ykE 42.transactions without substance 虚假交易
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Hyx%FN= ZU\TA| 44.the suspected noncompliance 涉嫌存在违法行为
RKB--$ibj $Pv;>fHu 45.materialiy 重要性
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`3GC}u>} 7v\K,P8 47.approach the materiality level 接近重要性水平
|a/1mUxQ& 8JvF4'zx 48.an acceptably low level 可接受水平
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>[{W 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
0`y;[qAG[ $#E?`At{I 50.misstatements or omissions 错报或漏报
N&ZIsaK,j c@iP^;D 51.aggregate 总计
kH$)0nK z@5t7e)!R 52.subsequent events 期后事项
Byq4PX%B g!%C_AI 53.adjust the financial statements 调整财务报表
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Eo 54.perform additional audit procedures 实施追加的审计程序
,2hZtJ<A *p)1c_ 55.audit risk 审计风险
'fB/6[bd A#t#c* 56.detection risk 检查风险
^@V$'Bk 3e~X`K1Q< 57.inappropriate audit opinion 不适当的审计意见
`72 uf<YQ eTi r-7 58.material misstatement 重大的错报
:$eg{IXC" }ti+tM* 59.tolerable misstatement 可容忍错报
i&KD)&9b# 57:Wh=x 60.the acceptable level of detection risk 可接受的检查风险
j(JUOief F=}-ngx8& 查看《
注会考试《审计》中的128个英文单词(二) 》
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