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*u2i_* 2.attestation 鉴证
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m% *4.f*3* 3.credibility 可信赖程度
TYLf..i< 6|9];) 4.audit of financial statements 财务报表
审计 Vxk0oIk` }*0%wP 5.agreed-upon procedures 执行商定程序
Wje7fv iAXx`>}m 6.high levels of assurance 高水平保证
[i&tE.7 i&?~QQP` 7.compilation 编制
oXz:zoNQ wV(_=LF 8.reliability 可靠性
b\;QR?16R Ob(j_{m 9.relevance 相关性
$v>- @ 7GPBn}{W 10.professional skepticism 职业谨慎
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`d8$OC 11.objectivity 客观性
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V 12. professional competence 专业胜任能力
I*}:C '3<YZWS 13.Senior/CPA-in-charge 项目经理
V:IoeQ]- =>BT]WK> 14.audit engagement letter 业务约定书
0eb`9yM [9$>N 15.recurring audit 连续审计
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"[m% /j.V0% 16.the client 委托人
u/hD9g~H7K irrQ$N} 17.change
CPA 更换
注册会计师 tp0^%!*9 _<5>
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)b5MP1H 7$b78wax 19.the successor CPA 后任注册
会计师 6idYz"P % I-+D+
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注册会计师 9BHl2<&V &;C|=8eB 21.issue the audit report 出具审计报告
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@n})oAC, 22.expert 专家
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v9:X$ 23.the board of directors 董事会
{L.0jAwB u6|7P<HUfb 24.knowledge of the entity‘ s business 了解被审计单位情况
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|ukEnjI`u F5EKWP 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
jQ`cfE$sV kbOo;<X9A 27.a general knowledge of —— 初步了解―――的情况
];(w8l Vwl`A3Y 28.a more knowledge of—— 进一步了解的情况
(8{h I tohYwXN 29.the prior year‘s working papers 以前年度
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KS%xo6k. IWKQU/l! 30.minutes of meeting 会议纪要
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:Q{[D 31.business risks 经营风险
Y$%Ze]~ Q2iu}~ 32.appropriateness 适当性
MbjH\XRB {t9'8R3 33.accounting estimate 会计估计
h5B'w %hOe `2#$ 34.management representations 管理层声明
et)A$'Q +vZ-o{}.jO 35.going concern assumption 持续经营假设
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bK;Kv ].`i`.T 37.significant audit areas 重点审计领域
z)Bc91A p6I@o7f 38.error 错误
-,}f6* `"/@LUso 39.fraud舞弊
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Z\`uI+` 40.modified or additional procedures 修改或追加审计程序
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V 43.unusual pressures 异常压力
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_f2(vWCW;J (w)Qt/P^4 45.materialiy 重要性
r!j_KiUy -*+7-9A I 46.exceed the materiality level 超过重要性水平
6uR:/PTG *7DQ#bD 47.approach the materiality level 接近重要性水平
X_O(j!h o{nBtxZ" 48.an acceptably low level 可接受水平
lYD-U8 qKZ~)B j 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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k>F l}K{=%U>7 51.aggregate 总计
53@*GXzE rS8/_' 52.subsequent events 期后事项
n$B=Vt, M~p=OM< 53.adjust the financial statements 调整财务报表
8^^Xr O-5H7Kd- 54.perform additional audit procedures 实施追加的审计程序
^Jsx^? 3Sf<oYF 55.audit risk 审计风险
op/|&H' !fZ{= 56.detection risk 检查风险
mGwBbY+5n Pr<.ld\ 57.inappropriate audit opinion 不适当的审计意见
0x[v)k9"0 ST] h NM 58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报
iO>2#p8$NR $yLsuqB} 60.the acceptable level of detection risk 可接受的检查风险
[*]&U6\j ^4h/6^b0c 查看《
注会考试《审计》中的128个英文单词(二) 》
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