po{f*}gas] zu*h9} 1.audit
审计 CVu'uyy Ih"f98lV 2.attestation 鉴证
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2V.S 4.audit of financial statements 财务报表
审计 Z^#7&Pv0 {%~Sbcq4F 5.agreed-upon procedures 执行商定程序
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\]@ 8.reliability 可靠性
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j I /RvU, 9.relevance 相关性
b$g.">:$ y*_g1q$ 10.professional skepticism 职业谨慎
EEF}Wf$f )v'3pTs2 11.objectivity 客观性
_pk=IHGsB -BNW\]} 12. professional competence 专业胜任能力
-Xx,"[sN\w WqwD"WX+w 13.Senior/CPA-in-charge 项目经理
hydn" 9; w/Ia`Tx$ 14.audit engagement letter 业务约定书
@-Gf+*GZys JCE364$$" 15.recurring audit 连续审计
<:/V`b3a 4yjAi@ /2 16.the client 委托人
{jr>Z"/q !L> 'g 17.change
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:CK RkC?(p 18.the existing CPA 现任注册
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会计师 jj.)$|` V$^x]z 20.the preceding CPA前任
注册会计师 At.WBa3j%{ {:fyz#>>^ 21.issue the audit report 出具审计报告
u!;kBs G=\rlH]N 22.expert 专家
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8=t?rA 23.the board of directors 董事会
EYMwg_ Z<xSU?J 24.knowledge of the entity‘ s business 了解被审计单位情况
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"xYMv"X \:^$ZBQr<n 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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4HYID 28.a more knowledge of—— 进一步了解的情况
&\K,kS [.r Xdw%Hw 29.the prior year‘s working papers 以前年度
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*9X[>x u{exQ[,E 30.minutes of meeting 会议纪要
[Fjh :9]23'Md 31.business risks 经营风险
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d'f #_4L/LV 32.appropriateness 适当性
# P18vK5 4Uz6*IQNl 33.accounting estimate 会计估计
:P;#Y7}Y$ Hm1C|Qb 34.management representations 管理层声明
M[HPHNsA& ?=f\oH$ 35.going concern assumption 持续经营假设
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PDM>6U 36.audit plan 审计计划
2>?GD@GE m6aoh^I 37.significant audit areas 重点审计领域
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N"K-X 38.error 错误
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+=U` u [fQvdl 40.modified or additional procedures 修改或追加审计程序
w{#%&e(q" i8u9~F 41.misappropriation of assets 侵占资产
ApjLY58= \>1M? 42.transactions without substance 虚假交易
dID]{ SAly~(r?/ 43.unusual pressures 异常压力
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xLq+njH E li,kW`j+t 45.materialiy 重要性
~"+[VE5 )Q~Q. 46.exceed the materiality level 超过重要性水平
|0A n|18 q>!T*BQ 47.approach the materiality level 接近重要性水平
|oPqX %? ,Ad\! 48.an acceptably low level 可接受水平
W >;AMun \MK)dj5uUJ 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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50.misstatements or omissions 错报或漏报
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Y13IrCA2 w.^k':," 52.subsequent events 期后事项
//K]zu 75I*&Wl 53.adjust the financial statements 调整财务报表
\1ys2BX gd# 54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险
I{B8'n{cN 9tk}_+ 56.detection risk 检查风险
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Hyb{:< G'}%m;-mt 57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报
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cg0L(oI~ 59.tolerable misstatement 可容忍错报
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M_[*OAb 60.the acceptable level of detection risk 可接受的检查风险
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n(>@ %6kD^K- 查看《
注会考试《审计》中的128个英文单词(二) 》
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