klwNeGF]N UoSzxL 1.audit
审计 ? j8S.d~ ;LjTsF' 2.attestation 鉴证
n13#}i{tm 4IH,:w=ofN 3.credibility 可信赖程度
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'` 4.audit of financial statements 财务报表
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i 5.agreed-upon procedures 执行商定程序
ZI>')T<@j" *c1)x 6.high levels of assurance 高水平保证
m}oqs0xx Nt5`F@;B 7.compilation 编制
OqcM3# ]`, jaD 8.reliability 可靠性
1#m'u5L iF#|Z$g-( 9.relevance 相关性
/suW{8A(E o<Z 10.professional skepticism 职业谨慎
wTw)GV4 N(W;\>P 11.objectivity 客观性
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dr~6}S# 12. professional competence 专业胜任能力
o&Vti"fpC 8uZM%7kI6+ 13.Senior/CPA-in-charge 项目经理
<RaM@E `z)q/;}fC 14.audit engagement letter 业务约定书
"ytPS~ RL|d-A+; 15.recurring audit 连续审计
P56B~M_ 1;8%\r[|5^ 16.the client 委托人
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[K"e{W3 17.change
CPA 更换
注册会计师 v%2 @M xB<^ar 18.the existing CPA 现任注册
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会计师 Pn| ;VCh (<ZpT%2 20.the preceding CPA前任
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-EP\ ><Awk~KR 21.issue the audit report 出具审计报告
#PJHwvr pcrarj 22.expert 专家
mN&B|KWU YQ7\99tj 23.the board of directors 董事会
nd4Z5=X BGOajYD 24.knowledge of the entity‘ s business 了解被审计单位情况
:FN-.1C |T) $E 25.assess material misstatement risks评估重大错报风险
rY,zZR+@ JOUZ"^v 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
FMNT0 92 oUQ EK 27.a general knowledge of —— 初步了解―――的情况
Krw'|< n)t'?7 28.a more knowledge of—— 进一步了解的情况
o0}kRL uG){0%nX 29.the prior year‘s working papers 以前年度
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> f*-9 =73aME} 30.minutes of meeting 会议纪要
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L L4t(Y7 31.business risks 经营风险
=v:}{~M^$ w =2; QJ< 32.appropriateness 适当性
7RZ HU+ 4Wk`P]?^ 33.accounting estimate 会计估计
a9N$I@bi] [fZhfZ)< 34.management representations 管理层声明
l&Cy K#B:\ %+: $uk[ 35.going concern assumption 持续经营假设
y)K!l:X e,DRQ2AU 36.audit plan 审计计划
s/\<;g:u^ ?[#4WH-G 37.significant audit areas 重点审计领域
4L _AhX7 'A{B[ 38.error 错误
K0'= O w/,A@fLL 39.fraud舞弊
&\iMIJ- lKBI3oYn 40.modified or additional procedures 修改或追加审计程序
-2qI2Z Q79WGW 41.misappropriation of assets 侵占资产
7:'5q]9 's\rQ-TV 42.transactions without substance 虚假交易
@*&`1 #9rCF 3P 43.unusual pressures 异常压力
<El!,UBq< u-u:7VtH0= 44.the suspected noncompliance 涉嫌存在违法行为
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0[ZsFD 2UeK%-~W? 45.materialiy 重要性
[5;_XMj% Aj{G=AT 46.exceed the materiality level 超过重要性水平
)u=46EU_ ~sVbg$]\ G 47.approach the materiality level 接近重要性水平
)CoJ9PO7 >>T,M@s-: 48.an acceptably low level 可接受水平
x }.&?m *]>~lO1 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
? ]H'egG6 !N74y%=M 50.misstatements or omissions 错报或漏报
V( =3K"j l9+)h} 51.aggregate 总计
S;}/ql y 4hWFgk 52.subsequent events 期后事项
j)mi~i*U ZK`x(h{p) 53.adjust the financial statements 调整财务报表
7e:7RAX YDaGr6y4i 54.perform additional audit procedures 实施追加的审计程序
]T>|Y0 | |]'gd)%S\ 55.audit risk 审计风险
7,3 g{8 hY/i)T{ 56.detection risk 检查风险
EASN#VG f!bGH-.r5 57.inappropriate audit opinion 不适当的审计意见
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60.the acceptable level of detection risk 可接受的检查风险
N6h.zl&04 RJE<1!{ 查看《
注会考试《审计》中的128个英文单词(二) 》
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