VmM?KlC c`w YQUg( 1.audit
审计 s u]x {e4`D1B 2.attestation 鉴证
9$7tB Iuk!A?XV 3.credibility 可信赖程度
AL%H$ I aW-'Jg=@H^ 4.audit of financial statements 财务报表
审计 4J3cQ;z D6
B(6
5Y 5.agreed-upon procedures 执行商定程序
}Z5#{Sd W|_^Oe< 6.high levels of assurance 高水平保证
;`IZ&m$ B.nq3;Y 7.compilation 编制
C
FY 3D| ;C,D1_20Z 8.reliability 可靠性
SS;[{u! Jsf-t 9.relevance 相关性
:=u Ku'~ NMYkEz(&R 10.professional skepticism 职业谨慎
Jybx'vZj s,UccA@ 11.objectivity 客观性
Ym~*5| ^i}*$ZC72 12. professional competence 专业胜任能力
_<x4/".}B3 ,&$w*D% 13.Senior/CPA-in-charge 项目经理
S EdNH.|I ~Y^
UP 14.audit engagement letter 业务约定书
VHhW_ya1g{ W#1t%hT$ 15.recurring audit 连续审计
#?h#R5:0 {J-kcD!bz` 16.the client 委托人
|/B2Bm C]{:>= K 17.change
CPA 更换
注册会计师 @m14x}H *gHGi(U(U 18.the existing CPA 现任注册
会计师
F6 ?4E"d 595P04 19.the successor CPA 后任注册
会计师 'Dl31w%: {1
fva^O 20.the preceding CPA前任
注册会计师 P
S ,@ \ nY7
ZK 21.issue the audit report 出具审计报告
(xnXM}M&2Y i^LLKx7M& 22.expert 专家
4f+R}Ee7 Cf#[E~2 4 23.the board of directors 董事会
`em}vdY 6`$HBX%.K 24.knowledge of the entity‘ s business 了解被审计单位情况
x O`
#a= Ik_u34U 25.assess material misstatement risks评估重大错报风险
Z>GqLq\`ed AN;SRl 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
_G]f
v' I8=p_Ie 27.a general knowledge of —— 初步了解―――的情况
RGrra< Lyjt$i W% 28.a more knowledge of—— 进一步了解的情况
X"yjsk >cm*_26;I 29.the prior year‘s working papers 以前年度
工作底稿
"5 \<. d ;GF<bz 30.minutes of meeting 会议纪要
xE+Nz5F r=
8(n<;Co 31.business risks 经营风险
IBYRuaEB N;4tvWI 32.appropriateness 适当性
1_}*
aQ NE Br)~ 33.accounting estimate 会计估计
W-9?|ei aYIAy]*1e 34.management representations 管理层声明
>0yx!Iao G,+-}~ $_ 35.going concern assumption 持续经营假设
pF~[ 3K
Y-+ k 36.audit plan 审计计划
4L'dV }cDw9;~D 37.significant audit areas 重点审计领域
b(<#n6a}\ yQ5F'.m9e 38.error 错误
d51.Tbt#%7 >l|ao&z>bm 39.fraud舞弊
kjWY{7b! `?Wy;5- 40.modified or additional procedures 修改或追加审计程序
{pEay|L_ eJWcrVpn 41.misappropriation of assets 侵占资产
O>P792) nW1Obu8x| 42.transactions without substance 虚假交易
k+8K[?K- j<+QGd% 43.unusual pressures 异常压力
sC
,[CN:b ]Puu: IG 44.the suspected noncompliance 涉嫌存在违法行为
G&P[n8Z$ =pQ'wx|>| 45.materialiy 重要性
;|(
_;d )2
E7>SQc~ 46.exceed the materiality level 超过重要性水平
*;(wtMg 4`(b(DL] 47.approach the materiality level 接近重要性水平
5X2&hG* d@o1<Q 48.an acceptably low level 可接受水平
rGPFPsMQ] \[m{ &%^G 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
ZaxBr ["N{6d&Q 50.misstatements or omissions 错报或漏报
,Mt/*
^| *AE
N 51.aggregate 总计
][Ne;F6 }bwH(OOS 52.subsequent events 期后事项
x'Uv;mGo x.d;7 53.adjust the financial statements 调整财务报表
g\%vkK&I Q>`|{m 54.perform additional audit procedures 实施追加的审计程序
)?@X{AN& /,G -1E 55.audit risk 审计风险
9~AAdD .<
GU2&;! 56.detection risk 检查风险
zR)9]pJ- u 3&9R)J1
57.inappropriate audit opinion 不适当的审计意见
_0Mt*]L } gQXB=ywF 58.material misstatement 重大的错报
lO?dI=}] r!DUsE 59.tolerable misstatement 可容忍错报
2(5HPRQ Q]9g
60.the acceptable level of detection risk 可接受的检查风险
G5JZpB#o ?f9@ 查看《
注会考试《审计》中的128个英文单词(二) 》
Xi^#F;@sU $:v!*0/