G%{0i20_ K{=PQ XSU 1.audit
审计 <Ef[c@3 [Qj;/ 2.attestation 鉴证
@~:8ye Ed-M7#wY 3.credibility 可信赖程度
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)- 4.audit of financial statements 财务报表
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MT" 1hmc,c 6.high levels of assurance 高水平保证
P'$ `'J]j I'!/[\_ 7.compilation 编制
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k#S q|(W-h+ 8.reliability 可靠性
%,q.),F )"<8K}%! 9.relevance 相关性
r4XH = e%O0hE 10.professional skepticism 职业谨慎
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11.objectivity 客观性
q1{H~VSn" RHY4P4B<v> 12. professional competence 专业胜任能力
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*g' 13.Senior/CPA-in-charge 项目经理
S::>N.y F-gE<< 14.audit engagement letter 业务约定书
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i c-4STPNQi 15.recurring audit 连续审计
,<Kx{+ [h t?eH'*> 16.the client 委托人
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{MBTP;{*~ 17.change
CPA 更换
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4do@ 18.the existing CPA 现任注册
会计师
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会计师 PAF8Wlg 7(a2L&k^ 20.the preceding CPA前任
注册会计师 Sv[ 5NZn0& >l5$ 9wO 21.issue the audit report 出具审计报告
6p;m\ evuZY X@ 22.expert 专家
@mQ:7-,~ 'DbMF?<. 23.the board of directors 董事会
Sus;(3EX 2\<.0 24.knowledge of the entity‘ s business 了解被审计单位情况
H*I4xT@ 2@j";+ 25.assess material misstatement risks评估重大错报风险
|UUdz_i!: }Fb!?['G5 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
ZI>km?w L@Nu/(pB= 27.a general knowledge of —— 初步了解―――的情况
W8WXY_yJt fPa9ofU/kr 28.a more knowledge of—— 进一步了解的情况
1 jb/o5n; qCQ./"8 29.the prior year‘s working papers 以前年度
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fm 30.minutes of meeting 会议纪要
Q4]4@96Aj :Ixx<9c. 31.business risks 经营风险
#;KsJb)N. ._Zt=jB 32.appropriateness 适当性
cQNs L k=ytuV\ 33.accounting estimate 会计估计
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KFRw67^ 34.management representations 管理层声明
g=@_Z" .^(/n9|o- 35.going concern assumption 持续经营假设
uRV<?y% B^ 7eo W 36.audit plan 审计计划
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l:B;zi`)oB sy* y\5yJ 38.error 错误
Kb;dKQ LaFZ?7@|} 39.fraud舞弊
m!n/U-^ (t^n'V 40.modified or additional procedures 修改或追加审计程序
5N$E()m$ Nh?|RE0t 41.misappropriation of assets 侵占资产
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s54nF\3V 42.transactions without substance 虚假交易
j V3)2C} -Yi,_#3{ 43.unusual pressures 异常压力
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5f'DoT 44.the suspected noncompliance 涉嫌存在违法行为
;!>Wz9 Sb2v_o 45.materialiy 重要性
]$-cMX q6#<[ 4? 46.exceed the materiality level 超过重要性水平
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' 1B/{ Pn.bVV: 47.approach the materiality level 接近重要性水平
=JLh?Wx yc;3Id5?> 48.an acceptably low level 可接受水平
)EM7,xMz {Bvj"mL]j 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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t 50.misstatements or omissions 错报或漏报
yY{kG2b, V)M1YZV{ 51.aggregate 总计
#U7_a{cn"M Ji'(`9F&a 52.subsequent events 期后事项
.\Fss(Zn l*aj#%ha 53.adjust the financial statements 调整财务报表
AbwbAm+ fN%jJ-[d 54.perform additional audit procedures 实施追加的审计程序
}3 m0AQ;K `|O yRU"EK 55.audit risk 审计风险
| $^;wP c~,23wP1 56.detection risk 检查风险
AnsjmR:Jv +%>:0mT 57.inappropriate audit opinion 不适当的审计意见
OWjJxORB *O$CaAr\s 58.material misstatement 重大的错报
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^; 59.tolerable misstatement 可容忍错报
/c#`5L[ u+9<&)X0 60.the acceptable level of detection risk 可接受的检查风险
,<,:8B {QaNAR=) 查看《
注会考试《审计》中的128个英文单词(二) 》
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