@?2ES@G+Ji ""@kBY1C 1.audit
审计 !kxJ&VmeF ;;|o+4Ob; 2.attestation 鉴证
c4f3Dr'xw wi/qI(O! 3.credibility 可信赖程度
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`\(v- ZX8AB 4.audit of financial statements 财务报表
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5.agreed-upon procedures 执行商定程序
drQI@sPp ^qY?x7mx1 6.high levels of assurance 高水平保证
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OZR{+YrB^ I}sb0 Q& 8.reliability 可靠性
3iIURSG@ j.ZXLe~ 9.relevance 相关性
@tIY%;Bgk ~@\sN+VS 10.professional skepticism 职业谨慎
J# DN2y< ,p>@:C/M 11.objectivity 客观性
Bwc_N.w?3 4aiI&, 12. professional competence 专业胜任能力
t-i\gq^ :w<Ga8\tZ 13.Senior/CPA-in-charge 项目经理
:V0sKg|sS l3xI\{jn 14.audit engagement letter 业务约定书
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15.recurring audit 连续审计
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L2[ 16.the client 委托人
R $@$ `]=0oDG:1! 17.change
CPA 更换
注册会计师 Ys0N+ x#XxD<y 18.the existing CPA 现任注册
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f+lPQIB I}+9@d 19.the successor CPA 后任注册
会计师 Z,oCkv("n 0VZC7@ 20.the preceding CPA前任
注册会计师 Mi} . (h|E@gRa 21.issue the audit report 出具审计报告
\beYb0(+ jN AS'JV 22.expert 专家
fZp3g%u [pC2#_} 23.the board of directors 董事会
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=:<[FU u`;P^t5 24.knowledge of the entity‘ s business 了解被审计单位情况
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: 25.assess material misstatement risks评估重大错报风险
6 Nws>(Ij F_Gc_eT 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
L6"V=^Bq CiV^bYi 27.a general knowledge of —— 初步了解―――的情况
h=4 GSU g`w46X 28.a more knowledge of—— 进一步了解的情况
<1#hX(Q "Hk7s+% 29.the prior year‘s working papers 以前年度
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2;K2|G7 3lTnfc& 30.minutes of meeting 会议纪要
J$U_/b.mk q8!]x-5$6j 31.business risks 经营风险
[$c"}=g[+ 26;Gt8 32.appropriateness 适当性
V`8\)FFG 6ZAZJn| 33.accounting estimate 会计估计
";;!c. !^ (((|vI3 < 34.management representations 管理层声明
&smZ;yb|'h <Uc 35.going concern assumption 持续经营假设
?G<ISiABQC k=cDPu - 36.audit plan 审计计划
D/afa8>LQH xf{ZwS%X 37.significant audit areas 重点审计领域
S!n?b|_ {.?pl]Zl6 38.error 错误
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$WMrp 39.fraud舞弊
G^';9 UK 6a<zZO`Z6+ 40.modified or additional procedures 修改或追加审计程序
: H:Se >?#zPweA 41.misappropriation of assets 侵占资产
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W4bN']? "lrQC`? 43.unusual pressures 异常压力
==BOW\ Y^nm{ ;G+ 44.the suspected noncompliance 涉嫌存在违法行为
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CvR-lKV< 45.materialiy 重要性
H@u5& a;v4R[lQ 46.exceed the materiality level 超过重要性水平
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nEPTTp+B *<[zG7+&[ 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
J"Fp), 'tDUPm38 50.misstatements or omissions 错报或漏报
$}'(%\7" !iq|sXs 51.aggregate 总计
d"n"A?nXh ]1pB7XL 52.subsequent events 期后事项
LlS~J K +,]VXH<y 53.adjust the financial statements 调整财务报表
1J72*`4OK I~6 o<HO 54.perform additional audit procedures 实施追加的审计程序
!Qf*d;wxn( Ndmw/ae 55.audit risk 审计风险
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GwfC l{l awI{%u_(nA 57.inappropriate audit opinion 不适当的审计意见
HOF=qE*p 1/~=61msc 58.material misstatement 重大的错报
,<'>jaC oam;hmw 59.tolerable misstatement 可容忍错报
$:\`E56\ B^]PKjLNZ 60.the acceptable level of detection risk 可接受的检查风险
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< 查看《
注会考试《审计》中的128个英文单词(二) 》
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