vP_mS 4X -al 1.audit
审计 R8YU#D (Q 5g;mc.Cvt 2.attestation 鉴证
QWWI &i6JBZ#~, 3.credibility 可信赖程度
7mn&w$MS4: fJ=(oF= 4.audit of financial statements 财务报表
审计 4F<was/ $7-S\sDr 5.agreed-upon procedures 执行商定程序
r1z+yx x7i,jMR 6.high levels of assurance 高水平保证
QyrB"_dm G @]n(\7Y 7.compilation 编制
`=kiqF2P} K.Cx 9 8.reliability 可靠性
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9.relevance 相关性
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B^ 10.professional skepticism 职业谨慎
'5A&c( : H]MMe 11.objectivity 客观性
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c8 >u|4490<0 13.Senior/CPA-in-charge 项目经理
aU$8 0 M+)ENve 14.audit engagement letter 业务约定书
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GtF%V 15.recurring audit 连续审计
iszVM ) bd`U 16.the client 委托人
.R#<Q q4vHsy36 17.change
CPA 更换
注册会计师 9niffq)h 'oM=ZU8wo 18.the existing CPA 现任注册
会计师
5kHU'D j9}.U \ 19.the successor CPA 后任注册
会计师 e5w0}/yW/ DZ:$p. 20.the preceding CPA前任
注册会计师 YllW2g: UnyJD%a 21.issue the audit report 出具审计报告
MRHRa cKIA.c}N 22.expert 专家
Z}IuR|= w;kiH+& 23.the board of directors 董事会
"y ;0}9]n1 /8,cF7XL* 24.knowledge of the entity‘ s business 了解被审计单位情况
hD,xJ]zv1 <!*O[0s 25.assess material misstatement risks评估重大错报风险
[t*-s1cq &O5&pet 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
RGBntp% Sg(\+j= 27.a general knowledge of —— 初步了解―――的情况
|T*t3} 7p{2&YhB 28.a more knowledge of—— 进一步了解的情况
#9A*B bY LRdV_O1e6M 29.the prior year‘s working papers 以前年度
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axRq'= 30.minutes of meeting 会议纪要
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3?. yoTx3U@ 31.business risks 经营风险
" "CNw-^t V9;IH<s: 32.appropriateness 适当性
TUQe.oAi /g!X[rn7Q 33.accounting estimate 会计估计
("=B,%F_ yQFZRDV~ 34.management representations 管理层声明
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SPINV. p(yHB([8 38.error 错误
B^j(Fq Qqp= 39.fraud舞弊
bGik~ d81[hT}q 40.modified or additional procedures 修改或追加审计程序
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,) 41.misappropriation of assets 侵占资产
uTmT'u:} V)mi1H|m 42.transactions without substance 虚假交易
KPa@~rU F&OcI.OTXF 43.unusual pressures 异常压力
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k "@itn 45.materialiy 重要性
_!o0bYD Z}>+!Z 46.exceed the materiality level 超过重要性水平
{HP.HK jG,^~5x 47.approach the materiality level 接近重要性水平
_9z+xl _2xYDi 48.an acceptably low level 可接受水平
{InW%qSn_ '~pZj"uy 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)}@svv" sP%J`L@h 50.misstatements or omissions 错报或漏报
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'u[G?C 51.aggregate 总计
9|>5;Ej Kxsj_^&|i 52.subsequent events 期后事项
>yr3C !6*4^$i#o 53.adjust the financial statements 调整财务报表
^K!R4Y4t ZIaFvm&q7Z 54.perform additional audit procedures 实施追加的审计程序
,fyqa ^NO;A=9b[ 55.audit risk 审计风险
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P~@I`r567 56.detection risk 检查风险
TA+/35^? >V@,K z1 57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报
fXAD~7T*s *G,r:Bnb 59.tolerable misstatement 可容忍错报
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;}AcyVV @C5%`{\ 查看《
注会考试《审计》中的128个英文单词(二) 》
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