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1.audit
审计 }yXa1#3 v k<By R 2.attestation 鉴证
3F<My+J z}kD:A)a 3.credibility 可信赖程度
w+[r$+z!k RW%e% 4.audit of financial statements 财务报表
审计 Vo%@bj~> Azu$F5G!n 5.agreed-upon procedures 执行商定程序
%e=BC^VW &i6WVNGy 6.high levels of assurance 高水平保证
mKn:EqA 0f1*#8-6 7.compilation 编制
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`6;` 8.reliability 可靠性
#dU-*wmJ PT|t6V"wd 9.relevance 相关性
\_0nH` D/Bb)]9I 10.professional skepticism 职业谨慎
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jsH7EhF{' 11.objectivity 客观性
DzH1q r 1VH7z 12. professional competence 专业胜任能力
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T =_Hd -NHc~=m 14.audit engagement letter 业务约定书
m)g:@^$ r+d%*Dx 15.recurring audit 连续审计
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/xE<h P^T]U bv" 16.the client 委托人
W(Xb]t=19 "Lw[ $ 17.change
CPA 更换
注册会计师 48W$, |*K AqTO0 18.the existing CPA 现任注册
会计师
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会计师 =c[9:&5Q :$L^l{gT 20.the preceding CPA前任
注册会计师 hCuUX)>Bt #px74EeI\ 21.issue the audit report 出具审计报告
Wz;7 |UC 'QeCJ5p] 22.expert 专家
2mRm.e9? ko2 ?q 23.the board of directors 董事会
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*@^9]$*$ ER;?[! 25.assess material misstatement risks评估重大错报风险
NI,i)OSEN k><k|P[| 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
e5W 8YNA Pp# 27.a general knowledge of —— 初步了解―――的情况
a9}7K/Y=d Psm5J80}n 28.a more knowledge of—— 进一步了解的情况
#{-B`FAQ 5%Hw,h 29.the prior year‘s working papers 以前年度
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6QO[!^lY N`,ppj 30.minutes of meeting 会议纪要
avxr|uk lkl+o&D9 31.business risks 经营风险
+-"uJIwMD +#ufW%ZG 32.appropriateness 适当性
9EHhVi v P; 33.accounting estimate 会计估计
AAuH}W>n AWo\u!j 34.management representations 管理层声明
|Y"nZK, wIeF(}VM 35.going concern assumption 持续经营假设
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nM#/uuRl| 2zE gAc 38.error 错误
tx`gXtO$ 6Uh_&?\% 39.fraud舞弊
l5P!9P ^jhc(ZW" 40.modified or additional procedures 修改或追加审计程序
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D`hl} x_L5NsO: 42.transactions without substance 虚假交易
@qUgp*+{ '<=77yDg 43.unusual pressures 异常压力
tW-wO[2 7!sR%h5p 44.the suspected noncompliance 涉嫌存在违法行为
|-l9 Z @V}!elV 45.materialiy 重要性
\RT3#X+ >bRoQ8 46.exceed the materiality level 超过重要性水平
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& CXiDe)|<E 47.approach the materiality level 接近重要性水平
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GAP,$xAaW L$t.$[~L 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
)Szn, "UYlC0 S\ 50.misstatements or omissions 错报或漏报
n:"0mWnL$y U%rEW[ j 51.aggregate 总计
nPW=m`jG slnvrel 52.subsequent events 期后事项
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FMf"_p 54.perform additional audit procedures 实施追加的审计程序
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xE'- %`bn=~T^ 55.audit risk 审计风险
A$3ll|%j ~F"w 56.detection risk 检查风险
}v xRjO, z!G?T(SpA 57.inappropriate audit opinion 不适当的审计意见
7}L.(Jp9 y9Pw'4R 58.material misstatement 重大的错报
|mQC-=6t;Y I]ZksC 59.tolerable misstatement 可容忍错报
X=@bzL;eq \MDhm,H< 60.the acceptable level of detection risk 可接受的检查风险
CH$K_\ ujW C!*W(Q 查看《
注会考试《审计》中的128个英文单词(二) 》
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