O/$41mK+! O*lIZ,!n 1.audit
审计 3 ]@wa!` GMkni'pV 2.attestation 鉴证
{.0I!oWv V$:%CIn 3.credibility 可信赖程度
$ %|b6Gr/& Hwtoa, 4.audit of financial statements 财务报表
审计 S6C DK: .W$9nbly 5.agreed-upon procedures 执行商定程序
#Ye0*` \VI0/G)L 6.high levels of assurance 高水平保证
&~x |w6M]J >WJQxL4 7.compilation 编制
F&^&"(H} K6)IBV; 8.reliability 可靠性
3q@H8%jcw W5()A,R 9.relevance 相关性
#7sxb a;kiAJ' 10.professional skepticism 职业谨慎
LaZ
@4/z! PI9aKNt 11.objectivity 客观性
ftRdK>a
D wlh
%{l 12. professional competence 专业胜任能力
j~=<O<P [#SO}'1n 13.Senior/CPA-in-charge 项目经理
X+ybgB4( EM1HwapD 14.audit engagement letter 业务约定书
,%
zE>^~ M0e&GR8<z> 15.recurring audit 连续审计
s<:);-tL 0LIXkF3^1 16.the client 委托人
cRCji^,KJ >HzTaXCR[ 17.change
CPA 更换
注册会计师 q$s)(D :uqEGnEut 18.the existing CPA 现任注册
会计师
ep`8LQf 9x(t"VPuS 19.the successor CPA 后任注册
会计师 rTOex]@N {K|ds($ 5 20.the preceding CPA前任
注册会计师 jROh3kq %kH,Rl\g 21.issue the audit report 出具审计报告
-]YsiE?r Cv&>:k0V 22.expert 专家
P!)F1U]!
ADP3Nic 23.the board of directors 董事会
'%rn-|) Gg:W% 24.knowledge of the entity‘ s business 了解被审计单位情况
Ra^c5hP:.E lQ
t,(@7] 25.assess material misstatement risks评估重大错报风险
yFDt%&*n^ sebuuL.l0< 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
1-<?EOYaE f{\[+> 27.a general knowledge of —— 初步了解―――的情况
M0)ZJti ]D^; Ca 28.a more knowledge of—— 进一步了解的情况
JuRWR0@` dDA&\BuS 29.the prior year‘s working papers 以前年度
工作底稿
y.gNjc @ kba^z 30.minutes of meeting 会议纪要
s%m?Yh3 63t'|9^5 31.business risks 经营风险
(9]
=;) >Il{{{\> 32.appropriateness 适当性
BHNJH e;"%h
%' 33.accounting estimate 会计估计
Iu;VFa |y?W#xb 34.management representations 管理层声明
P`_Q-vu KEq48+j 35.going concern assumption 持续经营假设
P8ns @VV k^s7s{ 36.audit plan 审计计划
}Py Z{yS \TYH7wXDP 37.significant audit areas 重点审计领域
h<WTN_i} v|jwz.jM 38.error 错误
>{0,dGm wNh\pWA 39.fraud舞弊
%Rm`YH? \@^`
G 40.modified or additional procedures 修改或追加审计程序
6HpiG` fnFIw=d 41.misappropriation of assets 侵占资产
2e({%P@2? /q"8sj/ 42.transactions without substance 虚假交易
SuBUhzR nQfSQM
g 43.unusual pressures 异常压力
=RlAOgJ Xupwh5
G2 44.the suspected noncompliance 涉嫌存在违法行为
{Z~ze` N/ rC ,ZRFF 45.materialiy 重要性
=}F$r5] RTL@WI 46.exceed the materiality level 超过重要性水平
/BM{tH C
}:_&^DQ 47.approach the materiality level 接近重要性水平
9;
aOUs:< <*ME&cgh4 48.an acceptably low level 可接受水平
<sjz_::V8R T
{F
' Y% 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
U/\LOIs cNl$
vP83z 50.misstatements or omissions 错报或漏报
n3s
/86PqKU(P 51.aggregate 总计
9tCF m.m eTY(~J#' 52.subsequent events 期后事项
0qN+W&H #[~f 6s9D 53.adjust the financial statements 调整财务报表
j[fY.>yt& 4z qO!nk 54.perform additional audit procedures 实施追加的审计程序
[R/'hH5 ;!H]&2`'( 55.audit risk 审计风险
:8lqo%5 4Jw_gOY&D 56.detection risk 检查风险
OX{2@+f# v-B&"XGy: 57.inappropriate audit opinion 不适当的审计意见
!L@a
;L uCf _O~ 58.material misstatement 重大的错报
$~1~+s0$ vUJQ<D 59.tolerable misstatement 可容忍错报
T2XLP -8Uz8//A 60.the acceptable level of detection risk 可接受的检查风险
?!n0N\|i] z'k@$@:0XD 查看《
注会考试《审计》中的128个英文单词(二) 》
'77
Gg L#u!T)!zW