V2|3i}V" G+*cpn 1.audit
审计 K:y^OAZfV 8iC:xcN3 2.attestation 鉴证
f]8I64 I/x iT 3.credibility 可信赖程度
HjWq[[Nz ,}D}oo* 4.audit of financial statements 财务报表
审计 E{Pgf8 T:asm1BC[ 5.agreed-upon procedures 执行商定程序
\nrP$ O(H1 P[ 6.high levels of assurance 高水平保证
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2JL* /DS?}I.*] 7.compilation 编制
! o,5h|\ 9O,,m~B 8.reliability 可靠性
[LM^),J? M] V.!z9B 9.relevance 相关性
^a9 oKI9n K_-d( 10.professional skepticism 职业谨慎
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"L&k)J u3tZ[Y2 c 12. professional competence 专业胜任能力
0>6DSQq~t( }ublR&zlp 13.Senior/CPA-in-charge 项目经理
?Ce#BwQ> )E7 FA| 14.audit engagement letter 业务约定书
X}4}& m)?5}ZwAH 15.recurring audit 连续审计
q$ghLGz +zOOdSFk. 16.the client 委托人
WNa0, w3*-^: ?j 17.change
CPA 更换
注册会计师 `kBnSi o~ |@VF.)_ 18.the existing CPA 现任注册
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IvBGpT"(I %.x@gi q 19.the successor CPA 后任注册
会计师 X.|Ygx $. e) 20.the preceding CPA前任
注册会计师 mU{4g`Iw f!GHEhQ9 21.issue the audit report 出具审计报告
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tP[SV^j 22.expert 专家
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Bmr<O! 1IA5.@G: 24.knowledge of the entity‘ s business 了解被审计单位情况
$G?(OWI}l` z)L}ECZh9 25.assess material misstatement risks评估重大错报风险
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,FqN} 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
j64 4V|z M?:\9DDd 27.a general knowledge of —— 初步了解―――的情况
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w{7ji} JAb$M{t 29.the prior year‘s working papers 以前年度
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xl!K;Y2< X.J 30.minutes of meeting 会议纪要
3B18dv,V j]> uZalr 31.business risks 经营风险
$Lq:=7&LRn ]if;A ) ' 32.appropriateness 适当性
B\<ydN V,4.$<e 33.accounting estimate 会计估计
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pzEABA ?eWJa 35.going concern assumption 持续经营假设
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i-13~Dk 5Hle-FDn9 37.significant audit areas 重点审计领域
.ewZV9P)t d(l|hmj4j9 38.error 错误
%-^}45](q wc[c N+p 39.fraud舞弊
kEAhTh&g* t"YIq/08 40.modified or additional procedures 修改或追加审计程序
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^CQ1I0 r@$B'CsLj 42.transactions without substance 虚假交易
5#u.pu xii$e 43.unusual pressures 异常压力
i[=C_+2 9.8,q 44.the suspected noncompliance 涉嫌存在违法行为
&:auB:b u9>6|w+ 45.materialiy 重要性
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;eR{tH /4 Qp 69Sk@H{ 47.approach the materiality level 接近重要性水平
n0FYfqH B! `\L! 48.an acceptably low level 可接受水平
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qhxC 5f4Z 44Qk;8* 50.misstatements or omissions 错报或漏报
^Jtl;Q j];G*-iv{ 51.aggregate 总计
$'u\B z[biK|YL 52.subsequent events 期后事项
_S<?t9mS kknhthJ 53.adjust the financial statements 调整财务报表
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5ZUy : k!c7a\">{ 55.audit risk 审计风险
Qg{WMlyOP '_E c_F 56.detection risk 检查风险
GWh|FEqUbf KDaN-r^{% 57.inappropriate audit opinion 不适当的审计意见
8q*";>* dk4D+*R 58.material misstatement 重大的错报
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Nf s?+fPOF 59.tolerable misstatement 可容忍错报
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B" q 60.the acceptable level of detection risk 可接受的检查风险
x!`KhTu`_A yjR)Z9t 查看《
注会考试《审计》中的128个英文单词(二) 》
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