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审计 )h`8</#m{ ,qT+Vqpr{ 2.attestation 鉴证
Vi'zSR28Z uXo? 3.credibility 可信赖程度
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[K""6D 4.audit of financial statements 财务报表
审计 vX<^x2~9( EClx+tz;` 5.agreed-upon procedures 执行商定程序
FG)(,?q X|dlVNL8p 6.high levels of assurance 高水平保证
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0t2n7Y?N 8.reliability 可靠性
KuZZKh DAf0bh" 9.relevance 相关性
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M`J7]J ky@ZEp= 10.professional skepticism 职业谨慎
BI+x6S>d <7_s'UAL! 11.objectivity 客观性
y_LFkZ ,ut7`_Fy 12. professional competence 专业胜任能力
(CInt_dBw~ .,<w_= 13.Senior/CPA-in-charge 项目经理
z^u*e U88gJ[$ 14.audit engagement letter 业务约定书
rVZl v3 N^4CA@'{ 15.recurring audit 连续审计
KpC!C9 <kKuis6h 16.the client 委托人
{JQCfs ^X ~S}MX 17.change
CPA 更换
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& -8:/My 18.the existing CPA 现任注册
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(/KeGgkhv zx7A}rs3oX 19.the successor CPA 后任注册
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D.*r*c6 %\T#Ik~3 20.the preceding CPA前任
注册会计师 OM?FpRVU8 yb!/DaCd 21.issue the audit report 出具审计报告
I(>j"H)cAF ca<OG;R^ 22.expert 专家
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^~^=$fz ~rlPS#]o 24.knowledge of the entity‘ s business 了解被审计单位情况
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~]W l'7'G$v 25.assess material misstatement risks评估重大错报风险
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n9T mcTC'. 9 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
Mh]4K"cs m=rMx]k 27.a general knowledge of —— 初步了解―――的情况
x27$h)R0v -?w3j9kk> 28.a more knowledge of—— 进一步了解的情况
<l5s[ uAu'2M,_ 29.the prior year‘s working papers 以前年度
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3< 8ib e#jlg 30.minutes of meeting 会议纪要
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XZrzG P( `jec|i@oO 33.accounting estimate 会计估计
.|@2Uf (_AU) 34.management representations 管理层声明
T?CQgVR =^z*p9ZB 35.going concern assumption 持续经营假设
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36.audit plan 审计计划
']N\y6=fn9 R)-~5"}~ 37.significant audit areas 重点审计领域
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I#;.;%u 38.error 错误
Bf;<3k)5. m[v%Qe|~ 39.fraud舞弊
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KQ0f2? 40.modified or additional procedures 修改或追加审计程序
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9{0%M N'0nt]&a 43.unusual pressures 异常压力
\d3 ~kq3 qB+OxyT& 44.the suspected noncompliance 涉嫌存在违法行为
#<G:& _&[ -< cu 45.materialiy 重要性
}!"Cvu [AYJ(H/ 46.exceed the materiality level 超过重要性水平
2fXwJG' 5sSAH 47.approach the materiality level 接近重要性水平
GK1P7Qy?V 7Kpv fyL{ 48.an acceptably low level 可接受水平
_Td#C1g3 qDgy7kkQ 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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S 45!mSb 50.misstatements or omissions 错报或漏报
$01~G?:]` JW"`i 51.aggregate 总计
C3~O6<,Jh FGeKhA 8jT 52.subsequent events 期后事项
?xuWha@: dh1 N/[ 53.adjust the financial statements 调整财务报表
5g.Kyj| 7jGfQ 54.perform additional audit procedures 实施追加的审计程序
*?A!`JpJn Df$~=A} 55.audit risk 审计风险
nRT]oAi %'VzN3Q5V 56.detection risk 检查风险
(EH}lh}% 4UND;I& 57.inappropriate audit opinion 不适当的审计意见
O\6gw$ lq a~ZF* 58.material misstatement 重大的错报
40z1Qkmaey W$W w/mcl+ 59.tolerable misstatement 可容忍错报
SiJ{ OLV3.~T 60.the acceptable level of detection risk 可接受的检查风险
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ca5;Z@t$S 查看《
注会考试《审计》中的128个英文单词(二) 》
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