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1.audit
审计 iYiTkq SDbkPx 2.attestation 鉴证
) M8,Tv*~ N~b0 b;e 3.credibility 可信赖程度
`#ff`j|a ]?V:+>t= 4.audit of financial statements 财务报表
审计 ~zZOogM< g'!"klS93 5.agreed-upon procedures 执行商定程序
,n%b~.$:v5 le_aIbB"P 6.high levels of assurance 高水平保证
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5 du0o4~- 7.compilation 编制
r?~_^ X!{K`~DRX 8.reliability 可靠性
AcJrJS)~ 0i5S=L`j 9.relevance 相关性
r(>812^\ J(8?6&=ck 10.professional skepticism 职业谨慎
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1 qM d=D#cs;\ 11.objectivity 客观性
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F> +2tFX 12. professional competence 专业胜任能力
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Oc,HnyV+ 13.Senior/CPA-in-charge 项目经理
0$b4\.0>~ V^!^wLLi 14.audit engagement letter 业务约定书
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e?3;BF 5 15.recurring audit 连续审计
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VCWyZh4 qnQ". 16.the client 委托人
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E[Pm -da: j-_ 17.change
CPA 更换
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>M 18.the existing CPA 现任注册
会计师
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7 1R yE8DdP 19.the successor CPA 后任注册
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20.the preceding CPA前任
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X F?jD5M08t/ 21.issue the audit report 出具审计报告
*ZLisq-f O#):*II`9 22.expert 专家
_<F;&(o ]t&^o** 23.the board of directors 董事会
;ThFB z6;hFcO 24.knowledge of the entity‘ s business 了解被审计单位情况
N(yd<Mw }CZw'fhVWO 25.assess material misstatement risks评估重大错报风险
A)j!Wgs^z =vQ J2Rg 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
<}'=@a 5`:d$rv 27.a general knowledge of —— 初步了解―――的情况
X<$DNRN 9LBZMQ 28.a more knowledge of—— 进一步了解的情况
CCt\[hl /d! 29.the prior year‘s working papers 以前年度
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jrU-( 30.minutes of meeting 会议纪要
XjP;O,x \o72VHG66 31.business risks 经营风险
mvTp,^1 7{w}0PMx 32.appropriateness 适当性
~Ma r f)a0 !U 44 33.accounting estimate 会计估计
6rD]6#D dS <*DP 34.management representations 管理层声明
b5Q>e%i# olL? 6)gC 35.going concern assumption 持续经营假设
|6^%_kO!| );q~TZ[Do 36.audit plan 审计计划
Y6)o7t i'>5vU0?3 37.significant audit areas 重点审计领域
>mR8@kob< L@zhbWY 38.error 错误
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m 1iLU{m9 39.fraud舞弊
~LOE^6C+~o )u=W?5%=} 40.modified or additional procedures 修改或追加审计程序
"dDrw ]P; Ar,n=obG 41.misappropriation of assets 侵占资产
nfGI4ZE E'Ux2sh 42.transactions without substance 虚假交易
<Q- m & I_->vC|> 43.unusual pressures 异常压力
H=f|X<8 t#t[cgI 44.the suspected noncompliance 涉嫌存在违法行为
<LXx_{=: :lvBcFw 45.materialiy 重要性
Kr|.I2?" ,5ZQPICF 46.exceed the materiality level 超过重要性水平
NFs 5XpZ~ p%"dYH%]&0 47.approach the materiality level 接近重要性水平
fo@^=-4A- S 13cQ?4 48.an acceptably low level 可接受水平
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I} 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
(hzN(Dh Bvn3:+(47 50.misstatements or omissions 错报或漏报
)S)L9('IxT =#b@7Yw: 51.aggregate 总计
WD[eoi } p'ZMj& 52.subsequent events 期后事项
HB/V4ki )#}>,,S 53.adjust the financial statements 调整财务报表
%SM;B-/zHt ;!4gDvm 54.perform additional audit procedures 实施追加的审计程序
yp.K- BPba3G9H 55.audit risk 审计风险
~f1g" do}LaUz 56.detection risk 检查风险
2d !'9mA []>'Dw_r 57.inappropriate audit opinion 不适当的审计意见
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)R5P[b 58.material misstatement 重大的错报
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aWVKon 9Eyx Ob 59.tolerable misstatement 可容忍错报
N4!`iS Y W7i|uTM 60.the acceptable level of detection risk 可接受的检查风险
}vd*eexA W(s4R,j 查看《
注会考试《审计》中的128个英文单词(二) 》
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