aYgJTep>r Cm4*sN.&) 1.audit
审计 uaKB TH|hrL;:8 2.attestation 鉴证
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=l(JJ 3.credibility 可信赖程度
Kzb@JBIF d.AjH9 jg 4.audit of financial statements 财务报表
审计 (2li:1j jE#8&P~ 5.agreed-upon procedures 执行商定程序
<C77_t MT`gr 6.high levels of assurance 高水平保证
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fBK k~#|8eLv 7.compilation 编制
5avO48;Vc (Pd>*G\ 8.reliability 可靠性
62jA KV_Ga8hs 9.relevance 相关性
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&w0=/G/T=~ 10.professional skepticism 职业谨慎
m3!M L>nLt hBhkb ~Oky 11.objectivity 客观性
5B 7*Z YZl%JX 12. professional competence 专业胜任能力
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'>$ lc-|Q#$3$ 13.Senior/CPA-in-charge 项目经理
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>]6 %B*dj9n^q 14.audit engagement letter 业务约定书
jyhzLu 8~E)gV+v 15.recurring audit 连续审计
r%pFq1/'! 05B+WJ1 16.the client 委托人
cEdJn@ , 14!J\`rI 17.change
CPA 更换
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w Td*Oljj._U 18.the existing CPA 现任注册
会计师
LFyceFbm ^gzNP#A<'o 19.the successor CPA 后任注册
会计师 df*#?Ok ]Rh(=bg 20.the preceding CPA前任
注册会计师 o2 d~ ]?(F'& 21.issue the audit report 出具审计报告
3|Sy'J0'K `uVW<z{l 22.expert 专家
`HG19_Z _a$DY,; 23.the board of directors 董事会
*t{c}Y&@ O/9%"m:i 24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险
;&6PL]/d \.P}`Bpa 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
PbUcbb17 j9ta0~x1*6 27.a general knowledge of —— 初步了解―――的情况
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M#]|$\v( 28.a more knowledge of—— 进一步了解的情况
i i@1!o d[e:}1 29.the prior year‘s working papers 以前年度
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@qD xg,]M/J 30.minutes of meeting 会议纪要
t!~YO'<dS A;-z#R#V5 31.business risks 经营风险
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9s.* WG/J4H`Od 32.appropriateness 适当性
\h7J/es^p! ?lDcaI>+n 33.accounting estimate 会计估计
'$h@ %;(|KrUN 34.management representations 管理层声明
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ELJj k>&s(b 35.going concern assumption 持续经营假设
R P:F<`DB| (1AA;)`Kp 36.audit plan 审计计划
&U$8zn~[k 9id~NNr7 37.significant audit areas 重点审计领域
]9&q'7*L &1E~ \8U 38.error 错误
Uc_`Eh3y M=[q+A 39.fraud舞弊
b^,Mw8KsO BQ9`DYI b 40.modified or additional procedures 修改或追加审计程序
m>+,^`0 8#]7`o 41.misappropriation of assets 侵占资产
s>@#9psm m/hi~.D9 42.transactions without substance 虚假交易
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>&Vq 43.unusual pressures 异常压力
40Qzo%eL Q;XHHk 44.the suspected noncompliance 涉嫌存在违法行为
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}XsuH `}9 1S 45.materialiy 重要性
()C^ta_] A_jB|<bjTP 46.exceed the materiality level 超过重要性水平
?$J7%I@ }.MoDR3\ 47.approach the materiality level 接近重要性水平
O:,2OMB}B` h76NR 48.an acceptably low level 可接受水平
9U7Mu;4 qBBYckS. 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
u1;e*ty O~#uQm 50.misstatements or omissions 错报或漏报
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k>:/D ^\vfos 52.subsequent events 期后事项
O,=Q1*c,& %on9C`/ 53.adjust the financial statements 调整财务报表
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j9|+s }+{*, z 54.perform additional audit procedures 实施追加的审计程序
Fp5NRM*-! vfJ3idvo*w 55.audit risk 审计风险
I(^jOgYU fXu~69_ 56.detection risk 检查风险
9B+ zJ Vte m0I # 57.inappropriate audit opinion 不适当的审计意见
J-, H6u 6VH90KAT 58.material misstatement 重大的错报
vn0cKz@ r*i$+ Z 59.tolerable misstatement 可容忍错报
mEB2RLCM +EST58 60.the acceptable level of detection risk 可接受的检查风险
vZ[$H l&6U|q` 查看《
注会考试《审计》中的128个英文单词(二) 》
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