3G)#5Lf< 0w\zLU 1.audit
审计 ~ Ei $nV g1/[eoZzk 2.attestation 鉴证
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3: 5T_n %vz 3.credibility 可信赖程度
nwB_8mN| Pw7]r<Q 4.audit of financial statements 财务报表
审计 <ro7vPKNa q77;ZPfs8 5.agreed-upon procedures 执行商定程序
Utj&]RELK x=hiQ>BIO0 6.high levels of assurance 高水平保证
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h5{'Q$Erl <;eW=HT+uq 8.reliability 可靠性
j ^j1 DnMwUykF>0 9.relevance 相关性
szZr4y<8|1 ]Yn D 10.professional skepticism 职业谨慎
/yDz/>ID\ w(*vj 11.objectivity 客观性
TluW-S UqFO|r"M 12. professional competence 专业胜任能力
^pAAzr"hv Ja7R2-0ii# 13.Senior/CPA-in-charge 项目经理
g|DF[ ENl)Ts`y 14.audit engagement letter 业务约定书
]_mb7X> =r?hgGWe 15.recurring audit 连续审计
b,l$1{ 0U(@=7V 16.the client 委托人
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}o)[m) Yh@JXJ> 17.change
CPA 更换
注册会计师 k2omJ$?v jH5
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会计师
*KZYv=s,u oo/qb`-6 19.the successor CPA 后任注册
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Q% ~9a<0Mc? 20.the preceding CPA前任
注册会计师 v}}F,c(f :}L[sl\R 21.issue the audit report 出具审计报告
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C@w r_)' Ps 22.expert 专家
GfxZ'VIn $-OA'QwB] 23.the board of directors 董事会
>a!/QMh I*:%ni2 24.knowledge of the entity‘ s business 了解被审计单位情况
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QUwd [ 25.assess material misstatement risks评估重大错报风险
)al]*[lY y2Q&s9$Do 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
,uSMQS-O'4 oA7tEu 27.a general knowledge of —— 初步了解―――的情况
X[-xowE- @wGPqg 28.a more knowledge of—— 进一步了解的情况
gD-d29pQ YiXk5B0Uh 29.the prior year‘s working papers 以前年度
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rT=rrvV3g O W_{$9U 30.minutes of meeting 会议纪要
WrnrFz YquI $PV _ 31.business risks 经营风险
[SjqOTon{ jnkR}wAA 32.appropriateness 适当性
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Taz bQzZy5, 33.accounting estimate 会计估计
1jmjg~W =J]&c?I 34.management representations 管理层声明
GL>O4S<` !{+,B5 Hc 35.going concern assumption 持续经营假设
5N#aXG^9 JU 4<|5H 36.audit plan 审计计划
2 ~dE<} e[{0)y>= 37.significant audit areas 重点审计领域
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6 ]{;gw<T 38.error 错误
^rB8? kt 6iry6wcHm 39.fraud舞弊
w1FcB$ j"8ZM{aO 40.modified or additional procedures 修改或追加审计程序
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Fx] WCQo 41.misappropriation of assets 侵占资产
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Eh)fnqs_d} vSGH[nyCY 43.unusual pressures 异常压力
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RF?`vRZOe D5gFXEeh 45.materialiy 重要性
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<X#C)-. 8v6(qBK 47.approach the materiality level 接近重要性水平
(=FRmdeYl1 3xy<tqfr 48.an acceptably low level 可接受水平
WSPI|#Xr% 8$]1M,$r 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"+gQXe ,=uD^n: 50.misstatements or omissions 错报或漏报
"6("9" SjK 51.aggregate 总计
!K#qe Y} L@rcK!s,lD 52.subsequent events 期后事项
av(6wht8 x[|}.Ew 53.adjust the financial statements 调整财务报表
f'F?MINJP p0]=QH 54.perform additional audit procedures 实施追加的审计程序
Hkg2P,2 qRu~$K 55.audit risk 审计风险
RV1coC.g4x mupT<_Y 56.detection risk 检查风险
b8H{8{wi| \wmN 57.inappropriate audit opinion 不适当的审计意见
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HGl|-nW> S0$8@"~= 59.tolerable misstatement 可容忍错报
ufj,T7g^ xKbXt;l2 60.the acceptable level of detection risk 可接受的检查风险
EX*HiZU> )J=! L\ 查看《
注会考试《审计》中的128个英文单词(二) 》
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