>Tx;<G j06oAer 9 1.audit
审计 <\mc|p" qnRzs 2.attestation 鉴证
9Q1GV>j>B %lmRe(M 3.credibility 可信赖程度
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I 4.audit of financial statements 财务报表
审计 P9^h>sV 0GVok$r@ 5.agreed-upon procedures 执行商定程序
cyE2= __c_JU 6.high levels of assurance 高水平保证
h;M2ylOu. :W.(,65c 7.compilation 编制
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d2C:3-4 8.reliability 可靠性
Q1[s{, [{*#cr f 9.relevance 相关性
!m2k0|9 zl?N1>KS 10.professional skepticism 职业谨慎
~MOCr r&DK> H 11.objectivity 客观性
c.WT5|:qw PEl]HI_H 12. professional competence 专业胜任能力
,;18: VA.1JBQ 13.Senior/CPA-in-charge 项目经理
X_F= ;XF/ mio'm 14.audit engagement letter 业务约定书
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L&V-f&K 15.recurring audit 连续审计
I:"`|eHxv 7 '/&mX> 16.the client 委托人
LsV"h< U?{j 17.change
CPA 更换
注册会计师 -y(V- F o6U" 18.the existing CPA 现任注册
会计师
IWgC6)n@n ](D [T 19.the successor CPA 后任注册
会计师 5ntP{p%> 8=9sIK2 20.the preceding CPA前任
注册会计师 o*xEaD 3!L)7Z/ 21.issue the audit report 出具审计报告
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/<Et r%9Sx:F 23.the board of directors 董事会
B!v1gh =3p h:t 24.knowledge of the entity‘ s business 了解被审计单位情况
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p6Y 25.assess material misstatement risks评估重大错报风险
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}(DJ?qP 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
{cA )jW\' /'(P{O>{j 27.a general knowledge of —— 初步了解―――的情况
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dp"w=~53 28.a more knowledge of—— 进一步了解的情况
#p>PNW- RFdN13sJv 29.the prior year‘s working papers 以前年度
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nRW o {UN z UaE 30.minutes of meeting 会议纪要
($TxVFNT :xV&%Qa1 31.business risks 经营风险
/a_|oCeC} 'Bx7b(xqk 32.appropriateness 适当性
"e"`Or ? 6l::M 33.accounting estimate 会计估计
$j/F7.S wSK?mS6 34.management representations 管理层声明
Nvi14,q/ lI 8"o>-~ 35.going concern assumption 持续经营假设
ln.~ >FO i=4bY[y 36.audit plan 审计计划
pK`rm"6G pqK3u) 37.significant audit areas 重点审计领域
e_TM#J(3 {IVqV6: 38.error 错误
u=[oo@Rk` or<JjTJ\o_ 39.fraud舞弊
M: 6cma5 \Mi< ROp5 40.modified or additional procedures 修改或追加审计程序
`6A"eDa |]Xw1.S.L 41.misappropriation of assets 侵占资产
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w~9gZ&hdp [Dhc9 43.unusual pressures 异常压力
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BzZy s Fi#t88+1 45.materialiy 重要性
Du/s 4Zq5 46.exceed the materiality level 超过重要性水平
ICi- iX &}FYz8w 2/ 47.approach the materiality level 接近重要性水平
&~&i > rcK*",> 48.an acceptably low level 可接受水平
D7%89qt pkoHi'}} $ 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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n$(-. X[w9~t$\ 51.aggregate 总计
s{/nO) Q3DxjD 52.subsequent events 期后事项
=[WccF _D:/?=y;e 53.adjust the financial statements 调整财务报表
|] YT6-?. 1/n3qJyx2} 54.perform additional audit procedures 实施追加的审计程序
,]d}pJ}PX` mF1oY[xa_ 55.audit risk 审计风险
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1@y?OWC | @YN\g K; 58.material misstatement 重大的错报
x83XJFPWL l|K8+5L 59.tolerable misstatement 可容忍错报
>M!>Hl/ Z-Uq89[HZ 60.the acceptable level of detection risk 可接受的检查风险
-K0tK~%q zQ[mO 查看《
注会考试《审计》中的128个英文单词(二) 》
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