wlBdA ~}w(YQy=y 1.audit
审计 uF9p:FvN8 qrO]t\ 2.attestation 鉴证
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'(Uyju= 3.credibility 可信赖程度
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_bw 4.audit of financial statements 财务报表
审计 3G8BYP O[y.3>l[s 5.agreed-upon procedures 执行商定程序
&M=12>ah] o+`W 6.high levels of assurance 高水平保证
V=k!&xN~ =| S8.|r+ 7.compilation 编制
75wQH* c>{X(Z=2 8.reliability 可靠性
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/ oP5G*AFUq 9.relevance 相关性
p=\DZU~1 9c8zH{T_{ 10.professional skepticism 职业谨慎
o1MI&}r a)PBC{I 11.objectivity 客观性
jJ?MT#v nVw]0Yl 12. professional competence 专业胜任能力
v<_}Br2I[ \`jFy[(Pa' 13.Senior/CPA-in-charge 项目经理
W"AWhi{h <%<}];bmFL 14.audit engagement letter 业务约定书
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,\w00-: 15.recurring audit 连续审计
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?z >BMJA:j 16.the client 委托人
7<x0LW N+\#k*n? 17.change
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注册会计师 y.JAtsxD 2V/A% 18.the existing CPA 现任注册
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^v*ajy.> c)#b*k,lw< 19.the successor CPA 后任注册
会计师 \% !]qv f'TjR#w 20.the preceding CPA前任
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aiWK 21.issue the audit report 出具审计报告
(' /S~ TgJx% 22.expert 专家
Kl{2^q> |;6FhDW+' 23.the board of directors 董事会
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NmI5 `x~k} 24.knowledge of the entity‘ s business 了解被审计单位情况
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b"V\1 p]*$m=t0r 25.assess material misstatement risks评估重大错报风险
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[=AB 99G/(Z} 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
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Uv7{( 27.a general knowledge of —— 初步了解―――的情况
fC.-* r Sq %BfP)a( 28.a more knowledge of—— 进一步了解的情况
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&4G2 29.the prior year‘s working papers 以前年度
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ml.l( 6A s!nFc{ 30.minutes of meeting 会议纪要
,[,+ _A 7.CzS 31.business risks 经营风险
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V :35J<oG 32.appropriateness 适当性
^TVy:5Ag y^Oj4Y: 33.accounting estimate 会计估计
^USj9HTK 5aL0N 34.management representations 管理层声明
I"#jSazk .=3Sm% 35.going concern assumption 持续经营假设
DGO_fR5L g}{Rk>k 36.audit plan 审计计划
gdSv)( !9356) cV 37.significant audit areas 重点审计领域
0fxA*]h )_NQ*m 38.error 错误
f";70}_ QKCc5 39.fraud舞弊
Ik>sd@X*| g v&xC 6> 40.modified or additional procedures 修改或追加审计程序
(:,N?bg L q'*B9 41.misappropriation of assets 侵占资产
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93kSBF# 42.transactions without substance 虚假交易
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yf*MG&} 43.unusual pressures 异常压力
YgQ_P4B; !vr">@}K 44.the suspected noncompliance 涉嫌存在违法行为
)6PZ.s/F6p @,CCwiF'q 45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平
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xM9 VeA;zq 47.approach the materiality level 接近重要性水平
llhJ,wD ?:s `}b 48.an acceptably low level 可接受水平
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W:[Q\rSj qdCa]n!d 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
Y{1IRP?S |n=m8X 50.misstatements or omissions 错报或漏报
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voUS 51.aggregate 总计
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nFzhj%Pt; 8 fVI33 53.adjust the financial statements 调整财务报表
`dMOBYV \x(J vDt 54.perform additional audit procedures 实施追加的审计程序
Kk!D|NKLC _;yp^^S 55.audit risk 审计风险
4M i*bN, Dgc[WsCEW 56.detection risk 检查风险
K~+y<z E ?WG9}R[qE/ 57.inappropriate audit opinion 不适当的审计意见
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}uO 58.material misstatement 重大的错报
jsf=S{^2 <&8cq@< 59.tolerable misstatement 可容忍错报
s_.q/D@vu r*>XkM& M 60.the acceptable level of detection risk 可接受的检查风险
b?CmKiM% r1}OlVbK 查看《
注会考试《审计》中的128个英文单词(二) 》
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