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d Ww3wsy x 2.attestation 鉴证
*s4\\Wb= -%c<IX>z9 3.credibility 可信赖程度
U7$WiPTNL9 EM j;2! 4.audit of financial statements 财务报表
审计 `{K_/Cit K!z` 5.agreed-upon procedures 执行商定程序
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f_ q1VH5'p@ 6.high levels of assurance 高水平保证
pV['' R3.*dqo$ 7.compilation 编制
O'*@ Ytn "h"NW[R 8.reliability 可靠性
3)Ac"nuyqH PgM (l3x 9.relevance 相关性
TbVn6V' T)~9Wac 10.professional skepticism 职业谨慎
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.N m su+s B~o-l* 12. professional competence 专业胜任能力
{r85l\u)Q\ "hz\Z0zg2 13.Senior/CPA-in-charge 项目经理
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,YYVj{~2 Vy<HA* 15.recurring audit 连续审计
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sq /]wzT: bO5k6i 17.change
CPA 更换
注册会计师 ZAKeEm2A cu!W4Ub< 18.the existing CPA 现任注册
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,FzeOSy'p `\u;K9S6 19.the successor CPA 后任注册
会计师 h@{_duu bru/AZ# de 20.the preceding CPA前任
注册会计师 arK_oh0B F/c$v 21.issue the audit report 出具审计报告
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RJeDEYXeg eJCjJ) 23.the board of directors 董事会
u"xJjS ,"0)6=AE 24.knowledge of the entity‘ s business 了解被审计单位情况
#K\?E.9h |]=2 }%1w 25.assess material misstatement risks评估重大错报风险
Bf`9V713 UYP9c}_,4 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
yL4 T _,74)l1 27.a general knowledge of —— 初步了解―――的情况
eW'2AT?2H% `Mj}md;O" 28.a more knowledge of—— 进一步了解的情况
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RO 30.minutes of meeting 会议纪要
>O9o,o/6R Flxvhl)L 31.business risks 经营风险
7xo4-fIuT Ty(@+M~- 32.appropriateness 适当性
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2aA`f7 lfsqC};#\ 34.management representations 管理层声明
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'|>9C^E9X 35.going concern assumption 持续经营假设
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o KD/rI 3Ug 37.significant audit areas 重点审计领域
FXdD4 X) &ZHC-qMRK 38.error 错误
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?rX]x8iP nwt C:*} 40.modified or additional procedures 修改或追加审计程序
rx"s!y{!- H1"q 41.misappropriation of assets 侵占资产
w@\vHH.;V 5qUTMT['T 42.transactions without substance 虚假交易
{Hmo1|_S| OYC_;CP 43.unusual pressures 异常压力
sd#|3 J/!cGr(B~ 44.the suspected noncompliance 涉嫌存在违法行为
^I6^g 22P$ ~ch 45.materialiy 重要性
sAJ7R(p -tsDMji~V 46.exceed the materiality level 超过重要性水平
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BElJB&I g$:Xuw1 48.an acceptably low level 可接受水平
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/-}d RyB~Lm`ZK% 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
+|Hioq*,t ;8S/6FI 50.misstatements or omissions 错报或漏报
%Pqk63QF M~*u;vA/ 51.aggregate 总计
:HxA`@Ok Awv`) "RAR 52.subsequent events 期后事项
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R1:k23{ =$8nUX` 54.perform additional audit procedures 实施追加的审计程序
7?gFy- |wEN`#.;b 55.audit risk 审计风险
@4(k( ;Yfv!\^ | 56.detection risk 检查风险
l+][V'zL $GQ`clj< 57.inappropriate audit opinion 不适当的审计意见
F;lI+^}} R`";Z$~{ 58.material misstatement 重大的错报
kc'pN&]r: @pI5lh 59.tolerable misstatement 可容忍错报
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*rZ^^`4R oBq 49u1 查看《
注会考试《审计》中的128个英文单词(二) 》
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