ZzJ?L4J5v H _zo1AW 1.audit
审计 k@k&}N0{ ?fi,ifp*|l 2.attestation 鉴证
#ML%ij 1 <^5Z:n!q 3.credibility 可信赖程度
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!xo{-@@wS 4.audit of financial statements 财务报表
审计 T?ZRiR)@ + |n*b 5.agreed-upon procedures 执行商定程序
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2y;Skp 7.compilation 编制
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Ku5\] \Je0CD=e` 10.professional skepticism 职业谨慎
s %j_H P-y jN 11.objectivity 客观性
uKUiV%p! Vt:~q{9*k 12. professional competence 专业胜任能力
[+n*~ JfLqtXF[&" 13.Senior/CPA-in-charge 项目经理
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*2w5iR 14.audit engagement letter 业务约定书
$P^q!H4D OEA&~4&{7 15.recurring audit 连续审计
hK L4cpK4 W$hx,VEy` 16.the client 委托人
,Z&xNBX =Y|VgV 17.change
CPA 更换
注册会计师 cUKE tE<H|_{L 18.the existing CPA 现任注册
会计师
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e\$@- s>7}zU] 19.the successor CPA 后任注册
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O+GK`J E7j(QOf 20.the preceding CPA前任
注册会计师 4i)1'{e /R]U}o^/(% 21.issue the audit report 出具审计报告
H<i]V9r &^ 1$^= 22.expert 专家
'3/4?wi {FeDvhv 23.the board of directors 董事会
#rMlI3; ;=)k<6 24.knowledge of the entity‘ s business 了解被审计单位情况
le|~BG hL [B\h$IcRv 25.assess material misstatement risks评估重大错报风险
LM~[@_j :}'=`wa 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
kCWV r p& y<I6a, 27.a general knowledge of —— 初步了解―――的情况
bh,[ 3X% @vC4[:"pD} 28.a more knowledge of—— 进一步了解的情况
c}lb%^;)E t3 8m'J :> 29.the prior year‘s working papers 以前年度
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P+@/O 5sj4;w[ 30.minutes of meeting 会议纪要
q;T{|5/O 4KhV|#-;k 31.business risks 经营风险
X`kk]8= SYAyk 32.appropriateness 适当性
KrgFKRgGj Z]>O+ 33.accounting estimate 会计估计
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^k+w SoW9p^HJ 34.management representations 管理层声明
V\ZG d+? BTqS'NuT 35.going concern assumption 持续经营假设
I667Gz$j5 w1EXh 36.audit plan 审计计划
1gL2ia >*~L28Fyn 37.significant audit areas 重点审计领域
#++lg{ EizKoHI-z 38.error 错误
tU }h~&M w1Nm&}V 39.fraud舞弊
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L3=x;U -u6bAQ 42.transactions without substance 虚假交易
$p1(He0 2 lHN5Dr 43.unusual pressures 异常压力
q( |HiE@ 44.the suspected noncompliance 涉嫌存在违法行为
CKYc\<zR0l ?ZV/U!y 45.materialiy 重要性
=Gpylj7?~ ,?J! 46.exceed the materiality level 超过重要性水平
z`.<U{5 ity & v9 47.approach the materiality level 接近重要性水平
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9'fQHwsJ {{$Nqn,pH 50.misstatements or omissions 错报或漏报
RD!&LFz/} / C:Y94B-z 51.aggregate 总计
tqz3zIQ ]J1dt N= 52.subsequent events 期后事项
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R5N%e%[ 53.adjust the financial statements 调整财务报表
G?L HmTHg JrJo|0Q 54.perform additional audit procedures 实施追加的审计程序
jZu[n)u'C SL Ws*aq 55.audit risk 审计风险
%|s; C lEH65;Nh* 56.detection risk 检查风险
{c6=<Kv ?h$NAL? 57.inappropriate audit opinion 不适当的审计意见
Xpr?Kgz XQY#716) 58.material misstatement 重大的错报
QmQ=q7 P{8iJ`rBG 59.tolerable misstatement 可容忍错报
\ ZgE |UkR'Ma 60.the acceptable level of detection risk 可接受的检查风险
+^` I?1\UF *D'22TO[[! 查看《
注会考试《审计》中的128个英文单词(二) 》
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