t\i1VXtO SbZt\a 8 1.audit
审计 7X(]r1-+\ {yR)}r 2.attestation 鉴证
9Yyg}l: Hc]1mM 3.credibility 可信赖程度
+5[oY,^cO N}fUBX4k 4.audit of financial statements 财务报表
审计 T3./V0]\I jJZsBOW[8 5.agreed-upon procedures 执行商定程序
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|*KS<iHr% 6.high levels of assurance 高水平保证
/w M `{F~'t[' 7.compilation 编制
T-C#xmY( iIaT1i4t. 8.reliability 可靠性
Wk\@n+Q{] p{q!jm~Nq 9.relevance 相关性
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8'( 10.professional skepticism 职业谨慎
vA"niO }l(m5 11.objectivity 客观性
D2</^]3Su iv:/g|MBI& 12. professional competence 专业胜任能力
~sIGI?5f pp]_/46nN 13.Senior/CPA-in-charge 项目经理
wD],{ y #)0Tt>d6 14.audit engagement letter 业务约定书
~r^5-\[hZ /.)[9bQ< 15.recurring audit 连续审计
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C)gLi 16.the client 委托人
Q"|kW[Sg "f|(@a 17.change
CPA 更换
注册会计师 /^LH %,,`N I{ 18.the existing CPA 现任注册
会计师
|Vwc/9`t]> ^'&iYV 19.the successor CPA 后任注册
会计师 yYToiW * aLKMDiT 20.the preceding CPA前任
注册会计师 }B"|z'u px_s@>l` 21.issue the audit report 出具审计报告
W&e'3gk _ |'c4er/;# 22.expert 专家
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e|[SITe 23.the board of directors 董事会
.3a:n\tY Y:%m;b$] 24.knowledge of the entity‘ s business 了解被审计单位情况
1GG>.RCP y98JiNq 25.assess material misstatement risks评估重大错报风险
&^&$!Xmu9 o)tKH@`vE 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
9 $o < NTm<6Is` 27.a general knowledge of —— 初步了解―――的情况
mN\%fJ7 ]eYd8s+ 28.a more knowledge of—— 进一步了解的情况
4L=$K2R2r -".kH<SWv 29.the prior year‘s working papers 以前年度
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JG@L5f ?aFr8i:)M 30.minutes of meeting 会议纪要
V)0[`zJ *%X6F~h(u 31.business risks 经营风险
VyecTU"W %1\v7Xw{9 32.appropriateness 适当性
C}mYt/ O`i)?BC 33.accounting estimate 会计估计
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Z}8k[*. 35.going concern assumption 持续经营假设
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3 j?:`-\w5 36.audit plan 审计计划
@up&q |} K 37.significant audit areas 重点审计领域
&|Lh38s@$# onnI ! 38.error 错误
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O87"[c`> _urG_~q 40.modified or additional procedures 修改或追加审计程序
o'C~~Vg). >u=%Lz"J 41.misappropriation of assets 侵占资产
k"">2#V dqqnCXYuW 42.transactions without substance 虚假交易
WD15pq l "^;#f+0 43.unusual pressures 异常压力
X=v~^8M7% x3Nkp4=Xd 44.the suspected noncompliance 涉嫌存在违法行为
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&p~0cA~ (VgNb&Yo9 45.materialiy 重要性
T/[f5?p ,YjxCp3 46.exceed the materiality level 超过重要性水平
,*/Pg52? `6&`wKz 47.approach the materiality level 接近重要性水平
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XE;-weE 48.an acceptably low level 可接受水平
Y[W6Sc fO K|: 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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?=D j!YNg*H 50.misstatements or omissions 错报或漏报
]>5T}h Le*`r2 51.aggregate 总计
xEjx]w/& 5XDgs|8 52.subsequent events 期后事项
c$9sF@K? swttp` 53.adjust the financial statements 调整财务报表
M~uMY+> i8K_vo2Z) 54.perform additional audit procedures 实施追加的审计程序
FJ{=2]x| >K\3*]>J3 55.audit risk 审计风险
;; :">@5 p"2m90IO 56.detection risk 检查风险
Ua %UbAt C>^,*7dS 57.inappropriate audit opinion 不适当的审计意见
0!pJ5q ,A `|nH1sHFq 58.material misstatement 重大的错报
6Lb{r4^ iC\%_5/_ 59.tolerable misstatement 可容忍错报
E Zi &] mjbTy"}" 60.the acceptable level of detection risk 可接受的检查风险
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Ew@L<v 查看《
注会考试《审计》中的128个英文单词(二) 》
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