XRz.R/ xCQ<G{;C 1.audit
审计 r&H>JCRZ<= ;m&f Vp 2.attestation 鉴证
p\,lbrv @9L%`=]b^ 3.credibility 可信赖程度
IGp-`%9 Zc"]Cv( 4.audit of financial statements 财务报表
审计 )GR^V=o7,Y sF|lhLi 5.agreed-upon procedures 执行商定程序
:4;
>). ({8Q=Gh 6.high levels of assurance 高水平保证
57oY]NT? v` B_xEl 7.compilation 编制
&,#VhT![ )8vcg{b{d 8.reliability 可靠性
(V+(\<M `S.;&%B\ 9.relevance 相关性
?,Hk]Rl3 CtE".UlCA 10.professional skepticism 职业谨慎
S ^n:O @!F9}n
AP 11.objectivity 客观性
>DV0!'jW In 1.R$O 12. professional competence 专业胜任能力
4RzG3CJdS n =v %}@f2 13.Senior/CPA-in-charge 项目经理
hQkmB|];5 E
lYHA 14.audit engagement letter 业务约定书
&556 ;l jb*#!m.l 15.recurring audit 连续审计
kQ:2 @SOm |6uEf/*DX 16.the client 委托人
Jv7M[SJ#x Rc6Rk!^ 17.change
CPA 更换
注册会计师 g_}@/5?y 6)?TWr'K e 18.the existing CPA 现任注册
会计师
q2SkkY$_]y V*/))n? 19.the successor CPA 后任注册
会计师 A7sej 0m@S+$v
20.the preceding CPA前任
注册会计师 XM)|v | LyQO_mT2 21.issue the audit report 出具审计报告
-Zw"o> @emZwN"m 22.expert 专家
w}E?FEe. p;'vOb 23.the board of directors 董事会
%Cr-cR0 8G@FX $$Q 24.knowledge of the entity‘ s business 了解被审计单位情况
)zt5`"/o tC&y3!k2jR 25.assess material misstatement risks评估重大错报风险
>:K3y$]_ !O.B, 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
2L\h+) (+>n/I6 27.a general knowledge of —— 初步了解―――的情况
|UBJu `% G/D{K$=t~ 28.a more knowledge of—— 进一步了解的情况
zb3ir| `q/
y|/v< 29.the prior year‘s working papers 以前年度
工作底稿
kP| !!N
vdo[qk\C 30.minutes of meeting 会议纪要
AfY(+w6!K !7w-?1?D 31.business risks 经营风险
oL~Yrb%R |n~v_V2.0 32.appropriateness 适当性
>B9rr0d0 0|U<T#t8? 33.accounting estimate 会计估计
1"k
+K~: E85 03 34.management representations 管理层声明
^a]i&o[c Tu"yoF 35.going concern assumption 持续经营假设
Ky=&C8b< _,'UP>Si 36.audit plan 审计计划
81KtK[?b 7z$+ *]9- 37.significant audit areas 重点审计领域
^.4<#Qs \K4m~e@! 38.error 错误
Z,2uN!6 8=e\^Q+ 39.fraud舞弊
1n,JynJ JAn3 40.modified or additional procedures 修改或追加审计程序
;uJVY)7a K>q,?x b 41.misappropriation of assets 侵占资产
kn<[v;+ D/)xe: 42.transactions without substance 虚假交易
%AJdtJ@0H @!Pq"/ 43.unusual pressures 异常压力
FYi<+]HZ HS2)vd@) 44.the suspected noncompliance 涉嫌存在违法行为
b
:+
X3 g"!B
| 45.materialiy 重要性
yf$7<gwX w?R6$n` 46.exceed the materiality level 超过重要性水平
g,1\Gj%y 8Ej2JMc 47.approach the materiality level 接近重要性水平
-V+fQGZe ~vt8|OOo0 48.an acceptably low level 可接受水平
;^xku%u "44X'G8N 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
O[m
+5+ qzH97<M}T 50.misstatements or omissions 错报或漏报
*L!R4;u
bE ClEtw 51.aggregate 总计
]02V,'x }b{N[ 52.subsequent events 期后事项
t4Z.b 5g ;TR.UUT 53.adjust the financial statements 调整财务报表
*
5j iC ?$gEX@5h 54.perform additional audit procedures 实施追加的审计程序
KUp
lN1Sy 'tdjPdw 55.audit risk 审计风险
18`?t_8g >97V2W 56.detection risk 检查风险
s*Fmu7o43 rj6wKfz 57.inappropriate audit opinion 不适当的审计意见
sQ_{zOUPh phNv^R+ 58.material misstatement 重大的错报
v3[
2!UXq m!PN1$9V 59.tolerable misstatement 可容忍错报
Z)ObFJMG5 -yC},tK
60.the acceptable level of detection risk 可接受的检查风险
hxv/285B tIRw"sz 查看《
注会考试《审计》中的128个英文单词(二) 》
HWc=.Qq wWH5T}\