9`Qa/Y! kn}^oRT 1.audit
审计 %%K3J<5 zg ,=A? 2.attestation 鉴证
-+[Lc_oNPx l<1zLA~G 3.credibility 可信赖程度
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aU 4.audit of financial statements 财务报表
审计 AZ(zM.y!#_ :#g.%& 5.agreed-upon procedures 执行商定程序
ou-#+Sdd }<~(9_+ 6.high levels of assurance 高水平保证
s'yR2JYv E2M<I;:EA 7.compilation 编制
XMS:F]HN oJD]h/fQs 8.reliability 可靠性
m]V#fRC MH#Tp#RG 9.relevance 相关性
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T 10.professional skepticism 职业谨慎
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el2Wk@* )y8Myb} 13.Senior/CPA-in-charge 项目经理
H<|}pZ MB;rxUbhe3 14.audit engagement letter 业务约定书
y7/4u-_c Sj I,v+ 15.recurring audit 连续审计
G2N0'R" w)|9iL8 16.the client 委托人
0UJ6>Rj eGT&&Y 17.change
CPA 更换
注册会计师 6:wk=#w Je|:\Qk 18.the existing CPA 现任注册
会计师
kcUn GiP 6fw7\u 19.the successor CPA 后任注册
会计师 F5X9)9S &OJ?Za@p@) 20.the preceding CPA前任
注册会计师 :xHKbWz6j :@)R@. - 21.issue the audit report 出具审计报告
`^#4okg] rrz([2E2 22.expert 专家
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s7n7u7$j 23.the board of directors 董事会
gs!'*U) j_d}?jh 24.knowledge of the entity‘ s business 了解被审计单位情况
f/c&Ya(D~ -ysNo4#e& 25.assess material misstatement risks评估重大错报风险
Ej)7[ 3|!3R'g/ > 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
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C'3 27.a general knowledge of —— 初步了解―――的情况
hBRi5&% ##BbR 28.a more knowledge of—— 进一步了解的情况
lr4wz(q<9 Odwf7> 29.the prior year‘s working papers 以前年度
工作底稿
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30.minutes of meeting 会议纪要
rR":}LA^d m8PS84."]M 31.business risks 经营风险
K"VcPDK uvJHkAi 32.appropriateness 适当性
J*b Je"8 &xB*Shp,B 33.accounting estimate 会计估计
xDU\mfeGj EPn!6W5^ 34.management representations 管理层声明
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G=[<KtWa 'fl.&"/r 36.audit plan 审计计划
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sQA_ 6]` L,.~VNy- 38.error 错误
, d $"`W2 O'IU1sU 39.fraud舞弊
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$adZ|Q\ zMA;1Na 41.misappropriation of assets 侵占资产
XQn1B3k+ VO eVS&} 42.transactions without substance 虚假交易
s!?uLSEdb "G%</G8M 43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为
nS3Aadm .Ja].hP 45.materialiy 重要性
4 @{?4k-cq hsY?og_H 46.exceed the materiality level 超过重要性水平
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sw}O g`U h_#=f(.'j 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
WtZI1`\qe 8>[g/%W 50.misstatements or omissions 错报或漏报
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8 5ET$YV }~+,x# 52.subsequent events 期后事项
I[k"I( s.bo;lk 53.adjust the financial statements 调整财务报表
Y&yfm/R u ciODTq? 54.perform additional audit procedures 实施追加的审计程序
s*la`(x :Q"|%#P 55.audit risk 审计风险
J6s]vV q" (&eF E ;c 56.detection risk 检查风险
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e1-tpD:J MBg[hu% 58.material misstatement 重大的错报
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)L:e0u wxvi)|) 60.the acceptable level of detection risk 可接受的检查风险
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w1"+HJd 查看《
注会考试《审计》中的128个英文单词(二) 》
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