Cpl;vQ >v5k{Cbp0 1.audit
审计 u:gtOjk2 fZWGn6$ 2.attestation 鉴证
P>QpvSd_# .m4;^S2cO 3.credibility 可信赖程度
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6C 4.audit of financial statements 财务报表
审计 C*6S@4k H: {7X1bV 5.agreed-upon procedures 执行商定程序
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'|'r+ 0lk;F 6.high levels of assurance 高水平保证
)h$NS2B` D^F{uDlb 7.compilation 编制
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8.reliability 可靠性
U HO_Z rnm03 '{ 9.relevance 相关性
$ItF])Bj5N gQWd&)'muf 10.professional skepticism 职业谨慎
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-`c:}m v6a]1B 12. professional competence 专业胜任能力
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WgR4Ix^L# lT8\}hNI+ 15.recurring audit 连续审计
e&It bMoAD.} 16.the client 委托人
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h8Crz 5 MxL*DB=b 17.change
CPA 更换
注册会计师 I0= NaZ7 D vkxI<Xa 18.the existing CPA 现任注册
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8%{q%+ $6f\uuTU2" 19.the successor CPA 后任注册
会计师 f`<FT'A TJ@Cj y% 20.the preceding CPA前任
注册会计师 9L eNe}9v uYO|5a<f~ 21.issue the audit report 出具审计报告
OJ>.-" D}mL7d1 22.expert 专家
J@"utY6N Y0uvT7+[hi 23.the board of directors 董事会
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<(* 25.assess material misstatement risks评估重大错报风险
Q'NmSX)0 ~Vh =5J~ 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
Rhgj&4 [2Mbk~ 27.a general knowledge of —— 初步了解―――的情况
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^J=hrYGA 28.a more knowledge of—— 进一步了解的情况
Va<HU:< H-t|i 29.the prior year‘s working papers 以前年度
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O_,O,1 cA`4:gp 31.business risks 经营风险
!|{IVm/J 'A{h iY 32.appropriateness 适当性
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ZXiRw)rM 33.accounting estimate 会计估计
1 TJ0D_, iDb;_? 34.management representations 管理层声明
3fS}:!sQ ?r_kyuU 35.going concern assumption 持续经营假设
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{ShgJ;! Q |^n3{m 37.significant audit areas 重点审计领域
i2,U,>. a' FN 3 38.error 错误
9(1rh9`= `^F: - 39.fraud舞弊
@s*,xHE E)p9eU[# 40.modified or additional procedures 修改或追加审计程序
f[~1<;|- v"6 \=@ 41.misappropriation of assets 侵占资产
HOW7cV'X b[^{)$( 42.transactions without substance 虚假交易
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b#fAr 43.unusual pressures 异常压力
2ypIq Buc_9Kzw<+ 44.the suspected noncompliance 涉嫌存在违法行为
I}0_nge [=M% 45.materialiy 重要性
]KK`5Dv|,e 649 != 46.exceed the materiality level 超过重要性水平
y;`eDS'0.N t8J/\f= 47.approach the materiality level 接近重要性水平
a+z2Zd!u\x ,Qc.;4s- 48.an acceptably low level 可接受水平
a:!uORQby 'x%x'9OP 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
vs9?+3 mV\$q@sII 50.misstatements or omissions 错报或漏报
GrI&?=S^ v548ysE) 51.aggregate 总计
Zr/r2 %vqT#+x 52.subsequent events 期后事项
fj']?a!m a|qsQ'1,; 53.adjust the financial statements 调整财务报表
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{w5Z7s0 DZ`k[Z.VZ 56.detection risk 检查风险
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4('JwZw\! 57.inappropriate audit opinion 不适当的审计意见
K&`Awv |r=DBd3 58.material misstatement 重大的错报
v <h;Di@ +<(a}6dt 59.tolerable misstatement 可容忍错报
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v|@1( YMzBAf 查看《
注会考试《审计》中的128个英文单词(二) 》
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