zT}vaU6 hrJ(] [8 1.audit
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qh W]Wd"g aZo}Ix:/ 4.audit of financial statements 财务报表
审计 &kvmLO I `uLr^G=; 5.agreed-upon procedures 执行商定程序
#B <% P3!@}!r8 6.high levels of assurance 高水平保证
o%-KO? YW [&P@0Fn 7.compilation 编制
ho6hjhS|u xC5Pv"> 8.reliability 可靠性
izcjI.3e, 2oc18#iG( 9.relevance 相关性
'+l"zK]L- RIUJX{? 10.professional skepticism 职业谨慎
gT+wn-3 n>,GmCo 11.objectivity 客观性
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>jiez, %hmRh~/& 13.Senior/CPA-in-charge 项目经理
E ,ilJl\ G2y1S/ 14.audit engagement letter 业务约定书
H_XspiB@ ,K@[+ R! 15.recurring audit 连续审计
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qGhg?u"n: }^Sk.:;n3 17.change
CPA 更换
注册会计师 S W6oaa81 }'}n~cA.{ 18.the existing CPA 现任注册
会计师
6DU(KYN 78*8- 19.the successor CPA 后任注册
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`K#3} =rZ'!Pa 20.the preceding CPA前任
注册会计师 -Op^3WWyY UpD4'!<buV 21.issue the audit report 出具审计报告
Odw'Ua kf<c[ su 22.expert 专家
s8's(*] a {x3FQ 23.the board of directors 董事会
cR!M{U.q u^MRKLn 24.knowledge of the entity‘ s business 了解被审计单位情况
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(r/~Vu R|$b\3 25.assess material misstatement risks评估重大错报风险
8PVjNS/ +w.$"dF! 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
`YwJ.E KX;JX*)J 27.a general knowledge of —— 初步了解―――的情况
f|_\GVW ?[.8A/:5 28.a more knowledge of—— 进一步了解的情况
#^]vhnbN oR~d<^z( 29.the prior year‘s working papers 以前年度
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7T`/6 4X/UyBk 31.business risks 经营风险
M:oM(K+ Lj GZp"&{ 32.appropriateness 适当性
X=1o$:7 WvArppANo 33.accounting estimate 会计估计
s I\-0og _x""-X~OL 34.management representations 管理层声明
aaKf4} ?aWVfX!+G5 35.going concern assumption 持续经营假设
k{vbi-^6rf QnP3U 36.audit plan 审计计划
'oY#a9~Z{ _[E+D0A 37.significant audit areas 重点审计领域
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04 38.error 错误
O9>$(`@I [[^95: 39.fraud舞弊
;/Z-|+!IJt |kvH`&s 40.modified or additional procedures 修改或追加审计程序
iSoQ1#MP)2 J]Z~.f=" 41.misappropriation of assets 侵占资产
vK+reXE b+:J?MR;} 42.transactions without substance 虚假交易
%1jcY0zEQ R3a}YwJFXF 43.unusual pressures 异常压力
Ng !d6] Xj{fM\,"9 44.the suspected noncompliance 涉嫌存在违法行为
`#l3a OqciZ@#5n 45.materialiy 重要性
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MTk "OwVCym? 46.exceed the materiality level 超过重要性水平
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4P1}XYD-2 I-g/)2 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
S :}"gwFM ZfqN4 50.misstatements or omissions 错报或漏报
>L!c} Ku M$Z2"F; 51.aggregate 总计
TbNH{w|p jMTM:~0N 52.subsequent events 期后事项
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54.perform additional audit procedures 实施追加的审计程序
OrM1eP"I YcDKRyrt 55.audit risk 审计风险
R^/SBrWve U7D!w$4 56.detection risk 检查风险
+ppA..1 zM=MFKhi ~ 57.inappropriate audit opinion 不适当的审计意见
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>god++,o W +ER'lX 59.tolerable misstatement 可容忍错报
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G)yz!H 60.the acceptable level of detection risk 可接受的检查风险
=gQ9>An 7LVG0A2>7 查看《
注会考试《审计》中的128个英文单词(二) 》
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