Q4XlYgIV2A 99yWUC, 1.audit
审计 2 "&GH1 Yxq!7J 2.attestation 鉴证
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WI\a 3.credibility 可信赖程度
@]qP:h. y._'o7 % 4.audit of financial statements 财务报表
审计 461g7R%r 21TR_0g&< 5.agreed-upon procedures 执行商定程序
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<]:B 6.high levels of assurance 高水平保证
4,y7a=qf3 ]>M\|,wh 7.compilation 编制
etX@z'H dN5{W0_ 8.reliability 可靠性
h$5[04.Q /r4l7K 9.relevance 相关性
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,G 10.professional skepticism 职业谨慎
c64^u9 B:h<iU:'D 11.objectivity 客观性
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L:HvrB~ a0NiVF-m% 13.Senior/CPA-in-charge 项目经理
mZ71_4X# k;\gYb%L 14.audit engagement letter 业务约定书
}=X: F1S oC`F1!SfOO 15.recurring audit 连续审计
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16.the client 委托人
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sdpE?V 17.change
CPA 更换
注册会计师 $udhTI#, aL1%BGlmZ< 18.the existing CPA 现任注册
会计师
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会计师 qyM/p.mP \3hA_{ w 20.the preceding CPA前任
注册会计师 Qvp"gut)%X #@FA=p[% 21.issue the audit report 出具审计报告
?^voA.Bv< u1meysa{0 22.expert 专家
\%<M[r= vAX ( 3 23.the board of directors 董事会
,l~<|\4,wv +W4}&S 24.knowledge of the entity‘ s business 了解被审计单位情况
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bnj^L 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
7^><Vh"qV 6*i** 27.a general knowledge of —— 初步了解―――的情况
%o8o~B|{.U &_L%wV|[ 28.a more knowledge of—— 进一步了解的情况
?%5VaxWJ )JzY%a SP 29.the prior year‘s working papers 以前年度
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%jtUbBN m,)s8_a 30.minutes of meeting 会议纪要
u1/>)_U CM?:\$ 4 31.business risks 经营风险
_:Qh1 &h ujV{AF`JfB 32.appropriateness 适当性
oz&`3` CyIlv0fd} 33.accounting estimate 会计估计
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5tHz:e c`<2&ke 34.management representations 管理层声明
%jHm9{|X `#$}P;W 35.going concern assumption 持续经营假设
dk&e EDvfd &vrQ *jX 36.audit plan 审计计划
2|;|C8C `=Ip>7T& 37.significant audit areas 重点审计领域
8 #4K@nm5 ;MN$.x+ 38.error 错误
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e(7#>O%1 39.fraud舞弊
vK!`#W`X E !!,JnU 40.modified or additional procedures 修改或追加审计程序
=muQ7l:( -$8ew+ 41.misappropriation of assets 侵占资产
E`TZ:W]r, -m@c{&r 42.transactions without substance 虚假交易
yV.p=8: h~>1-T8 43.unusual pressures 异常压力
L3{(Bu :9QU\{2 44.the suspected noncompliance 涉嫌存在违法行为
pX%:XpC!h 2W+~{3[# 45.materialiy 重要性
YF{MXK} [e><^R*u 46.exceed the materiality level 超过重要性水平
# `=Zc7gf TipH} 47.approach the materiality level 接近重要性水平
0%bCP/ rMwa6ZO'm; 48.an acceptably low level 可接受水平
]q"&V\b Xmr}$<<= 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\eD 50.misstatements or omissions 错报或漏报
:$D*ab^^P ebze_: 51.aggregate 总计
_UVpQ5pN _9>,9aL 52.subsequent events 期后事项
7$<pdayd |:S6Gp[\O 53.adjust the financial statements 调整财务报表
5az%yS Wx0i_HFR 54.perform additional audit procedures 实施追加的审计程序
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n~629 & KZ2[.[(Ph 56.detection risk 检查风险
cH&)Iz`f e_b,{l# 57.inappropriate audit opinion 不适当的审计意见
O_;BZzT 6Rfv3 58.material misstatement 重大的错报
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s*GZOz wNi%u{T 60.the acceptable level of detection risk 可接受的检查风险
]y{tMC 6SCjlaGW5 查看《
注会考试《审计》中的128个英文单词(二) 》
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