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j1_!.T l@\FWWQ 1.audit
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jx4{V 2.attestation 鉴证
&R siVBA 8_tQa^.n\ 3.credibility 可信赖程度
w*!aZ,P ]d`VT)~vje 4.audit of financial statements 财务报表
审计 PX99uWx5] `kr?j:g 5.agreed-upon procedures 执行商定程序
a>)f=uS i&k7-< 6.high levels of assurance 高水平保证
to\Ni~a& .KC++\{HE 7.compilation 编制
yBRC*0+Vy 3[&C g 8.reliability 可靠性
<1pEwI~ iOdpM{~* 9.relevance 相关性
?}7p"3j'z qa6,z.mQ 10.professional skepticism 职业谨慎
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!*e~j@ 11.objectivity 客观性
Gy)@Is9 {PmZ9 12. professional competence 专业胜任能力
Ve=b16H ZN6Z~SL_i~ 13.Senior/CPA-in-charge 项目经理
2-b6gc7 `"~%bS 14.audit engagement letter 业务约定书
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6<uw 4 OX^( 15.recurring audit 连续审计
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?n 16.the client 委托人
:L;a:xSpn= pNIf=lA 17.change
CPA 更换
注册会计师 VD :/PL E E'!|N3 18.the existing CPA 现任注册
会计师
:Yks|VJ1 ;6wA" 19.the successor CPA 后任注册
会计师 ?rIx/>C9 %IRi1EmN8 20.the preceding CPA前任
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=Wlaa/,& 21.issue the audit report 出具审计报告
'{`$#@a. Wm3X[?V 22.expert 专家
yZ`wfj$Jj )ANmIwmC# 23.the board of directors 董事会
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*:NQ&y*uj ~,~eoW7 25.assess material misstatement risks评估重大错报风险
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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
^I)N. 5 Q^(b)>?r; 27.a general knowledge of —— 初步了解―――的情况
e]tDy0@ nLiY%x`S 28.a more knowledge of—— 进一步了解的情况
Yuc> fFA 3 9|MX21k 29.the prior year‘s working papers 以前年度
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rt|7h>RQ <o= 8FO 30.minutes of meeting 会议纪要
``Un&-Ms ,=:D 31.business risks 经营风险
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&f;K}WO 32.appropriateness 适当性
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eN~=*Mn(za \j)E5b+ 34.management representations 管理层声明
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'e 2>H24F 35.going concern assumption 持续经营假设
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36.audit plan 审计计划
C/&-l{7 BX^tR1 37.significant audit areas 重点审计领域
W,-g=6, IkXx# ) 38.error 错误
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CWywuD uOGw9O-d9 39.fraud舞弊
TBrPf-Xr )];K .zP 40.modified or additional procedures 修改或追加审计程序
evJ.<{M RAK-UN 41.misappropriation of assets 侵占资产
jb;hcraR ~3S~\0&| 42.transactions without substance 虚假交易
BV+ Bk+ c{LO6dNg\z 43.unusual pressures 异常压力
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,i@:5X/t ff1c/c/ 45.materialiy 重要性
/[>sf[X\I9 N{~YJ$!8 46.exceed the materiality level 超过重要性水平
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`_h7? 47.approach the materiality level 接近重要性水平
d&s9t;@= .eP.& 48.an acceptably low level 可接受水平
)@'}\_a3[] XEZF{lP 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
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qZ1| 50.misstatements or omissions 错报或漏报
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)D82N`c2\i [,KXze_m 52.subsequent events 期后事项
aCLq k' ;l-!)0U 53.adjust the financial statements 调整财务报表
f.`*Qg L qXjxNrK 54.perform additional audit procedures 实施追加的审计程序
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v2;`f+ d6sye^P 56.detection risk 检查风险
m<qJcZk {3{"8-18 57.inappropriate audit opinion 不适当的审计意见
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3D=Y 58.material misstatement 重大的错报
bB;5s`- \`\ZTZni 59.tolerable misstatement 可容忍错报
k/gZ, Bv%GJ*>> 60.the acceptable level of detection risk 可接受的检查风险
y[_Q- fn6J*[` 查看《
注会考试《审计》中的128个英文单词(二) 》
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