c!wRq4 sH2xkUp 1.audit
审计 j#P4& W% Lrp{ 2.attestation 鉴证
~Y*.cGA =LK`mNA 3.credibility 可信赖程度
@jMo/kO/A q5EkAh<PD| 4.audit of financial statements 财务报表
审计 LK*9`dzv=G ^mFsrw 5.agreed-upon procedures 执行商定程序
bf2n%-&9g Ax~
i` 6.high levels of assurance 高水平保证
_ eBNbO_J .6
0yQ[aE 7.compilation 编制
Nb_Glf o~9*J)X5i 8.reliability 可靠性
]:?S}DRG ^/%Y]d$ 9.relevance 相关性
,%xat`d3,3 tK{#kApHGG 10.professional skepticism 职业谨慎
y&8`NS#_p? e@Ev'] 11.objectivity 客观性
PZZPx<?N r1RM7y 12. professional competence 专业胜任能力
E)jd>" A=|a!N/ 13.Senior/CPA-in-charge 项目经理
%'e$N9zd VZ`YbY 14.audit engagement letter 业务约定书
*& );-r`. d$+0;D4E 15.recurring audit 连续审计
OiZ-y7;k^ }{
:}K< 16.the client 委托人
S\t!7Xs%*U <'sm($.2 17.change
CPA 更换
注册会计师 ( )ldn?v <
^{(?* 18.the existing CPA 现任注册
会计师
tq'hiS(b P~:^bU^F7 19.the successor CPA 后任注册
会计师 tCR~z1 r]D>p&4 20.the preceding CPA前任
注册会计师 4,X CbcC q^wSM 21.issue the audit report 出具审计报告
X_D-K F 'IIa,']H 22.expert 专家
P2s\f;Dwr $qg2@X. 23.the board of directors 董事会
CA&VnO{r '4u/
g 24.knowledge of the entity‘ s business 了解被审计单位情况
MzKl=G 4o@:+T:1 25.assess material misstatement risks评估重大错报风险
Lp|n)29+du c>/7E-T 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
y,`0f| Y*#TfWv: 27.a general knowledge of —— 初步了解―――的情况
8
Elhcs ?^7X2 u$nm 28.a more knowledge of—— 进一步了解的情况
5i'?oXL b{-|q6 29.the prior year‘s working papers 以前年度
工作底稿
J
n2QvUAZ& zn^ G V 30.minutes of meeting 会议纪要
0ZI}eZA j u=~`5vA 31.business risks 经营风险
ttlMZLX{TJ x.|sCqx 32.appropriateness 适当性
\fI05GZ A8S9HXL 33.accounting estimate 会计估计
(0_zp`) t*Z5{ 34.management representations 管理层声明
$*_79F2zN
l>s@&%;Mg 35.going concern assumption 持续经营假设
r#w 7qEtD [GI2%uA0 36.audit plan 审计计划
]uh/ !\ upeioC q 37.significant audit areas 重点审计领域
+s`cXTlFrk $X\2h+ Os 38.error 错误
@/$i
-?E ).e}.Z6[i` 39.fraud舞弊
3X ',L*f oGg<s3;UND 40.modified or additional procedures 修改或追加审计程序
MMD=4;X j*f\Z!EeZ 41.misappropriation of assets 侵占资产
U-,s/VQ? P&tw!B 42.transactions without substance 虚假交易
u:l<NWF^ /f+BeQ3#/ 43.unusual pressures 异常压力
7,alZ"%W KV6D0~ 44.the suspected noncompliance 涉嫌存在违法行为
r5(efTgAd+ z_{_wAuY 45.materialiy 重要性
/"~UGn]R @"^7ASd% 46.exceed the materiality level 超过重要性水平
Y;g\ @j >/%XP_q%`e 47.approach the materiality level 接近重要性水平
pbWjTI $ ]8Xip/uE 48.an acceptably low level 可接受水平
10m|? DeT$4c*:[ 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
W* v3B. V
joVC$ZX 50.misstatements or omissions 错报或漏报
plJUQk 4mX?PKvbn 51.aggregate 总计
;7H^;+P d:_; 52.subsequent events 期后事项
;3bUgI}.J (#z6w#CU( 53.adjust the financial statements 调整财务报表
[io|qLr}\ 1O,8=,K2a 54.perform additional audit procedures 实施追加的审计程序
Rs"G8Q9Q ZYt <O 55.audit risk 审计风险
})J}7@VPO HN5,MD[ 56.detection risk 检查风险
a <F2]H=J e VQ-?DK 57.inappropriate audit opinion 不适当的审计意见
I-Ut7W +~y>22
Zfg 58.material misstatement 重大的错报
G!%8DX5 C'Y2kb 59.tolerable misstatement 可容忍错报
HGd.meQ %@TC-
xx 60.the acceptable level of detection risk 可接受的检查风险
dq'f
>Sz} 7~k=t!gTY 查看《
注会考试《审计》中的128个英文单词(二) 》
ga S}>?qk _.BT%4