wc?`QX}I )kLTyx2& 1.audit
审计 O$d z=) [(Z{5gK 2.attestation 鉴证
;vM&se63 JC|j*x(k/ 3.credibility 可信赖程度
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?;^ 4.audit of financial statements 财务报表
审计 S ]_iobWK 38<!Dt+S(, 5.agreed-upon procedures 执行商定程序
qffVF|7 quXL'g 6.high levels of assurance 高水平保证
P)7:G?OTx #.1+-^TQk 7.compilation 编制
}HdibCAOf ~mAv)JK 8.reliability 可靠性
#-T xhwYs L1P.@hJ 9.relevance 相关性
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5>X0tT 10.professional skepticism 职业谨慎
alr'If@7 Mn`);[ 11.objectivity 客观性
3zC<k2B jVA|Vi_2 12. professional competence 专业胜任能力
< cNJrer Sv&_LZ-"P 13.Senior/CPA-in-charge 项目经理
l@edR)n < ;UU`kk 14.audit engagement letter 业务约定书
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15.recurring audit 连续审计
o:oQF[TcFO ,O`a_b] 16.the client 委托人
,2yIKPWk 2c)Ez? 17.change
CPA 更换
注册会计师 &E&_Z6# ~m`j=ot 18.the existing CPA 现任注册
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pi?$h"y7Q 3MqyHOOv 19.the successor CPA 后任注册
会计师 Y)V)g9 iX]tL:,~i 20.the preceding CPA前任
注册会计师 =Oyn< aK|],L 21.issue the audit report 出具审计报告
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QOT|6)Yb msf%i ! 24.knowledge of the entity‘ s business 了解被审计单位情况
9(-f)$u G;jX@XqZ 25.assess material misstatement risks评估重大错报风险
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KRl NeI#gJ1A 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
3Gk\3iU! !xD$U/%c 27.a general knowledge of —— 初步了解―――的情况
L!| `IK ^*g= 65!1 28.a more knowledge of—— 进一步了解的情况
AHB_[i'>7 y=HM]EH> 29.the prior year‘s working papers 以前年度
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f\$~cp 30.minutes of meeting 会议纪要
Rz03he E'g?44vyw 31.business risks 经营风险
jNbU{Z%r h/s8".\ 32.appropriateness 适当性
$cSmub ZK bJ!(co6t 33.accounting estimate 会计估计
S UBrFsA xwhS[d 34.management representations 管理层声明
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35.going concern assumption 持续经营假设
tO}Y=kZa{ |U:VkiKt 36.audit plan 审计计划
"wi}/,) FlyRcj 37.significant audit areas 重点审计领域
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wn Q% 'Eo +*`>7m<^ 39.fraud舞弊
=v !'? WupONrH1e 40.modified or additional procedures 修改或追加审计程序
-/ YY.F- "2_nN]%u- 41.misappropriation of assets 侵占资产
k*ZYT6Z? ?{]"UnyVE* 42.transactions without substance 虚假交易
AMe_D VJbn/5+P 43.unusual pressures 异常压力
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SO+J5,)HA %) /Bl.{}< 45.materialiy 重要性
ALi3JU BJP^?FUd=, 46.exceed the materiality level 超过重要性水平
0f;`Zj0l8 gg?O0W{ 47.approach the materiality level 接近重要性水平
u`gY/]y! W@t{pXwLv 48.an acceptably low level 可接受水平
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A:ho/`: zwgO|Qg; 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
,R*YI +5N09$f;R 50.misstatements or omissions 错报或漏报
F* _ytL |>v8yS5 51.aggregate 总计
UNCI"Mjb um=qT)/D 52.subsequent events 期后事项
}&Ul(HR !{S HlS 53.adjust the financial statements 调整财务报表
BDcA_=^R& K*aGz8N 54.perform additional audit procedures 实施追加的审计程序
.B_a3K4'{^ V\/5H~L 55.audit risk 审计风险
J%1 2Ey@6 Lw<%?F ( 56.detection risk 检查风险
,3bAlc8D7 E>&oe&`o' 57.inappropriate audit opinion 不适当的审计意见
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9> x:V UEH+E&BCC 58.material misstatement 重大的错报
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EViDMp" 59.tolerable misstatement 可容忍错报
s}Q*zy nD!5I@D 60.the acceptable level of detection risk 可接受的检查风险
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q){W m<GJ1)%3i 查看《
注会考试《审计》中的128个英文单词(二) 》
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