Fvk=6$d2 .\$A7DD+A 1.audit
审计 =A,B'n\R &Pme4IHtm 2.attestation 鉴证
Nxt:U{`T' X9?)P5h= 3.credibility 可信赖程度
k vZ w4Pk *ilh/Hd> 4.audit of financial statements 财务报表
审计 :u9'ZHkZ Rnwm6nu 5.agreed-upon procedures 执行商定程序
npzp/mcIe) 1#3|PA#> 6.high levels of assurance 高水平保证
W6>t!1oO+ 'v<v6vs 7.compilation 编制
nyPeN?- \9`E17i 8.reliability 可靠性
fmK~? \}h 9.relevance 相关性
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j@ 11.objectivity 客观性
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HUjX[w8 12. professional competence 专业胜任能力
2LN6pu C)j/!+nh 13.Senior/CPA-in-charge 项目经理
=cV|o] /v9qrZ$$ 14.audit engagement letter 业务约定书
py\:u5QS DcBAncsK 15.recurring audit 连续审计
,*W~M&n"m a6vej 16.the client 委托人
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CPA 更换
注册会计师 j"6|$Ze8 U%bm{oVn 18.the existing CPA 现任注册
会计师
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会计师 s?;8h &]= J/P[9m30[ 20.the preceding CPA前任
注册会计师 |*JMPg?zI (/$-2.@ 21.issue the audit report 出具审计报告
E0RqY3 db,?b>,EE 22.expert 专家
&!4E3&+2m \azMF} mb 23.the board of directors 董事会
1_S]t[?I/ 2iM}YCV 24.knowledge of the entity‘ s business 了解被审计单位情况
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*$g1 HG6 25.assess material misstatement risks评估重大错报风险
KF#^MEw% >?K=l]!(* 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
P\K#q%8 ?3K~4-!?/ 27.a general knowledge of —— 初步了解―――的情况
k%gj d6*84'|! 28.a more knowledge of—— 进一步了解的情况
?7wcv$K5 =YVxQj 29.the prior year‘s working papers 以前年度
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n.c0G` -){6ynqv 30.minutes of meeting 会议纪要
RuYIG?J=/ [err$ 31.business risks 经营风险
!%M,x~H 8y6dT 32.appropriateness 适当性
6M&ajl`o 'z,kxra|n 33.accounting estimate 会计估计
bL* b>R[x -4+'(3qr 34.management representations 管理层声明
b#N P*L& *(5;5r 35.going concern assumption 持续经营假设
n\D/WLv M _!zc <&~I 36.audit plan 审计计划
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@,1_CqV 37.significant audit areas 重点审计领域
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!m:WoQ/ Czw]5 39.fraud舞弊
zqt<[=O ij:a+T 40.modified or additional procedures 修改或追加审计程序
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ttW 1@{ov!YB] 41.misappropriation of assets 侵占资产
7r?,wM `:7r5}(^ 42.transactions without substance 虚假交易
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sx azl] XdDQ$'*X 44.the suspected noncompliance 涉嫌存在违法行为
n:40T1:q l=9D!64 45.materialiy 重要性
){P`-ZF 5P<1I7d 46.exceed the materiality level 超过重要性水平
9;XbyA] :I7qw0? 47.approach the materiality level 接近重要性水平
i_m&qy<v 9\?&u_ U" 48.an acceptably low level 可接受水平
"Cxj_V@\ lwt,w<E$ 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
p'^}J$ !QAndg{;D 50.misstatements or omissions 错报或漏报
eD7\ ,}O ESoqmCJjb: 51.aggregate 总计
*0,*F ~n [V_mF 52.subsequent events 期后事项
H#GR*4x h(nE)j 53.adjust the financial statements 调整财务报表
ynra%"sd *-]k([wV 54.perform additional audit procedures 实施追加的审计程序
QE"$Lc) gmu.8 55.audit risk 审计风险
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Mfz(%F|< V9<E`C 57.inappropriate audit opinion 不适当的审计意见
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XdIno}pN `m1stK(PO 59.tolerable misstatement 可容忍错报
>h2qam M.5F|7 60.the acceptable level of detection risk 可接受的检查风险
l]DRJ (:~_#BA 查看《
注会考试《审计》中的128个英文单词(二) 》
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