ehj&A+Ip o2? [*pa 1.audit
审计 z<_{m4I; qNER 6 2.attestation 鉴证
hBDPz1< j eMh 3.credibility 可信赖程度
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M$A"<5 4.audit of financial statements 财务报表
审计 !$hrK6o c_a*{L|c 5.agreed-upon procedures 执行商定程序
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w'ZL'/d V_Kpb*3 7.compilation 编制
l){l*~5zl2 [La=z7* 8.reliability 可靠性
l epR} yNdtq\h 9.relevance 相关性
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[` & 10.professional skepticism 职业谨慎
'wz*GMGWC N8:?Z#z 11.objectivity 客观性
7}(LO^,A KZeRbq2jJ 12. professional competence 专业胜任能力
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a[ p\1 13.Senior/CPA-in-charge 项目经理
rs2~spN;h wG2lCv`d 14.audit engagement letter 业务约定书
rP,i,1Ar 4 mIq6\c$ 15.recurring audit 连续审计
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D:'|poH 16.the client 委托人
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CPA 更换
注册会计师 sl-LX)*N# RvV4SlZz 18.the existing CPA 现任注册
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会计师 N!m-gymmF b")&"o)G2W 20.the preceding CPA前任
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z^I"{eT8 21.issue the audit report 出具审计报告
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22.expert 专家
sIdo(`8$ C ,z7f" 23.the board of directors 董事会
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Dp_W1yH 6'395x_.\ 24.knowledge of the entity‘ s business 了解被审计单位情况
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a U*,8,C 25.assess material misstatement risks评估重大错报风险
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vw*( 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
6%C:k,Cx{d D|9C|q 27.a general knowledge of —— 初步了解―――的情况
`R0>;TdT Hkg^ 28.a more knowledge of—— 进一步了解的情况
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mN@)b+~(S h1G]w/.ws 30.minutes of meeting 会议纪要
e{U`^ao`F8 m,aJ(8G 31.business risks 经营风险
I>bLgt]u3 tc\LK_@$/F 32.appropriateness 适当性
"2+>!G RQ Fp4eGuWH# 33.accounting estimate 会计估计
;SeDxyKG p9XHYf72 34.management representations 管理层声明
<|k!wfHL 2{!'L'km 35.going concern assumption 持续经营假设
n_AW0i. !Zgb|e8< 36.audit plan 审计计划
m7z/@b[ rw8O<No4.o 37.significant audit areas 重点审计领域
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@5\OM#WT~& e'(n ^_$nl 40.modified or additional procedures 修改或追加审计程序
}lML..((1 ch1EF/" 41.misappropriation of assets 侵占资产
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f'\I52;FB 71 hv~Nk/x 43.unusual pressures 异常压力
@jN!j*Y H jWiZ!dtUZ 44.the suspected noncompliance 涉嫌存在违法行为
5*[zIKdt2 V%dMaX>^i 45.materialiy 重要性
9~ajEs MG[?C2KA/ 46.exceed the materiality level 超过重要性水平
JxiLjvIq 8\!0yM#yK 47.approach the materiality level 接近重要性水平
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`5< ;"!dq) 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
hUSr1jlA ?{\8!_Gvsl 50.misstatements or omissions 错报或漏报
>*,Zc D(Zux8l 51.aggregate 总计
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o B_c6]K QB#f'X 53.adjust the financial statements 调整财务报表
v+znKpE "Vho`x3 54.perform additional audit procedures 实施追加的审计程序
PDREwBX {F6hx9? 55.audit risk 审计风险
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56.detection risk 检查风险
.=3Sm% DGO_fR5L 57.inappropriate audit opinion 不适当的审计意见
?qAX *j uZz^>*b 58.material misstatement 重大的错报
!9356) cV Ayc}uuu 59.tolerable misstatement 可容忍错报
)_NQ*m f";70}_ 60.the acceptable level of detection risk 可接受的检查风险
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v 查看《
注会考试《审计》中的128个英文单词(二) 》
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