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7t1as. 1.audit
审计 "vg.{ #kh:GAp] 2.attestation 鉴证
K|l}+:k E-($Xc 3.credibility 可信赖程度
S^;;\0#NK O#t[YP 4.audit of financial statements 财务报表
审计 BzS\p3& Fq_>}k@fI 5.agreed-upon procedures 执行商定程序
[$pb >rJ**y 6.high levels of assurance 高水平保证
v~yw-}fk% B:Ft(, 7.compilation 编制
SF9N S*mr 8};kNW^2m 8.reliability 可靠性
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`6lOq H 9.relevance 相关性
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10.professional skepticism 职业谨慎
k5J18S S;jD@j\t& 11.objectivity 客观性
o"FR%% .ZV='i()X 12. professional competence 专业胜任能力
I$p1^8~L jvAjnh# 13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书
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?qi~8.<w j"hEs(t 16.the client 委托人
Aj=GekX{ 1KbZ6Msy 17.change
CPA 更换
注册会计师 ^)I}# \uZ|2WG` 18.the existing CPA 现任注册
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}mzd23^W>P .@%L8_sMR 19.the successor CPA 后任注册
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/CMgWGI 20.the preceding CPA前任
注册会计师 K*{RGE L6DYunh}^N 21.issue the audit report 出具审计报告
y.}{KQ"a* 3 o$zT9j 22.expert 专家
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dQZdL4 <7SE| 24.knowledge of the entity‘ s business 了解被审计单位情况
9(OeH7 ok0ZI>=, 25.assess material misstatement risks评估重大错报风险
L\UGC%]9 WcoA)we 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
4L ]4WVc pgiZA?r*< 27.a general knowledge of —— 初步了解―――的情况
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od5nRb Du65>O 29.the prior year‘s working papers 以前年度
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24k]X`/n o $W@@aM 30.minutes of meeting 会议纪要
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.hPX "uT2 DY[ 31.business risks 经营风险
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|aAyWK S 8<mloM-4 33.accounting estimate 会计估计
KXDnhVf 3<"j/9;K' 34.management representations 管理层声明
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0Y)L R9 Ab.t 35.going concern assumption 持续经营假设
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*$|f9jVh A[^#8evaK 37.significant audit areas 重点审计领域
JVkuSIR> |;xEKnF 38.error 错误
O8b#'f~ 036m\7+Qj 39.fraud舞弊
U5wh( vi aJf3rHX 40.modified or additional procedures 修改或追加审计程序
vA!IcDP" /g!ZU2&l 41.misappropriation of assets 侵占资产
!-^oU" Md@x2Ja 42.transactions without substance 虚假交易
}BU%<5CQ v]EZYEXFL) 43.unusual pressures 异常压力
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ar\|D\0V 44.the suspected noncompliance 涉嫌存在违法行为
=pi,]m ;Ivv4u 45.materialiy 重要性
<mlN\BcX; z9 Ch %A{ 46.exceed the materiality level 超过重要性水平
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. GiX3c^V"1 47.approach the materiality level 接近重要性水平
p7-\a1P3 TP {\V>*Yz 48.an acceptably low level 可接受水平
fX 1%I aaCRZKr 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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ar:`11z 51.aggregate 总计
``k[CgV L~{(9J'( 52.subsequent events 期后事项
zps=~| d]E={}qo& 53.adjust the financial statements 调整财务报表
&8l?$7S"_/ -K?lhu 54.perform additional audit procedures 实施追加的审计程序
8Cp@k= 95~bM;TVr 55.audit risk 审计风险
#J3o~,t< J-'XT_k:iM 56.detection risk 检查风险
4]tg! ks 4V4S5V 57.inappropriate audit opinion 不适当的审计意见
!;(Wm6~*ad {g1"{ 58.material misstatement 重大的错报
yUJ#LDW /huh}&NNu 59.tolerable misstatement 可容忍错报
8g!79q\c4 'A.5T%n- 60.the acceptable level of detection risk 可接受的检查风险
b<4nljbx aY?VP?BL 查看《
注会考试《审计》中的128个英文单词(二) 》
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