H>?@nYP |RdSrVB 1.audit
审计 l!2.)F` x Rp1 OC 2.attestation 鉴证
7O j9~3o4 pVM;xxJ 3.credibility 可信赖程度
6$Y1[ 7Uh}|6PU 4.audit of financial statements 财务报表
审计 Uz6B\-(0p uM$=v]e^4 5.agreed-upon procedures 执行商定程序
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;`*AN+ 6.high levels of assurance 高水平保证
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HukHZ;5 1'iRx, 8.reliability 可靠性
!&kOqc5:t< ZsE8eD 9.relevance 相关性
qH$p]+Rk 5 pc #^{- 10.professional skepticism 职业谨慎
$kdfY'u i*3_ivc) 11.objectivity 客观性
q~Ud>{ $%<gp@Gz 12. professional competence 专业胜任能力
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/W;;7k 'W)x<Iey1 14.audit engagement letter 业务约定书
yTk9+ > }v?{npEOt+ 15.recurring audit 连续审计
DWDe5$^{ t{ 'QMX 16.the client 委托人
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CPA 更换
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X^?-Une '7$v@Tvnre 18.the existing CPA 现任注册
会计师
z&eJ?wb j_Fr3BWS 19.the successor CPA 后任注册
会计师
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YfyM HH dc[pJ0D 20.the preceding CPA前任
注册会计师 3 Xy>kG} 3|C"F-'< 21.issue the audit report 出具审计报告
mJ-@:5 ls=<c< 22.expert 专家
$>+-=XMVB IBR;q[Dj} 23.the board of directors 董事会
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dJkTHmw GYj`-t 25.assess material misstatement risks评估重大错报风险
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I, 3B,nHU 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
<1ai0] oY{*X6:6< 27.a general knowledge of —— 初步了解―――的情况
=%bc;ZUu +_+_`q>] 28.a more knowledge of—— 进一步了解的情况
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PRs[:we~~ 8ciLzyrY* 30.minutes of meeting 会议纪要
T_r[#j >$}nKPC,Y 31.business risks 经营风险
g?`w)O7v Dq\#:NnKvx 32.appropriateness 适当性
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/PsFv{8 33.accounting estimate 会计估计
SN+&'?$WD 0DN:{dJz 34.management representations 管理层声明
4}gwMjU-B 9t= erhUr 35.going concern assumption 持续经营假设
;e-iiC]PI GSl\n"S]= 36.audit plan 审计计划
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0l[;= 37.significant audit areas 重点审计领域
D0uf=BbS WS;3a}u 38.error 错误
a"~W1|JC" (33[N 39.fraud舞弊
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\}`L" E#T'=f[r~ 41.misappropriation of assets 侵占资产
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h 5"{wnnY%K} 42.transactions without substance 虚假交易
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tr):n@ K":-zS 44.the suspected noncompliance 涉嫌存在违法行为
YV0e)bf ^E>}A 45.materialiy 重要性
Y8Mo .v <{e0i 46.exceed the materiality level 超过重要性水平
#LF_*a0v >GqIpfn 47.approach the materiality level 接近重要性水平
}P^{\SDX IWTD>c). 48.an acceptably low level 可接受水平
^ 3Vjmv W&GDE 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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GMksr%0Pj CKj3-rcF( 51.aggregate 总计
<;M 6s~ K{HdqmxL.I 52.subsequent events 期后事项
vVE^Y wtMS<$ 53.adjust the financial statements 调整财务报表
\}Hk`n)Aq 2_U H, n 54.perform additional audit procedures 实施追加的审计程序
g=a-zg9LX l~!#<=. 55.audit risk 审计风险
{?, :M 60-LpGhvy 56.detection risk 检查风险
Bojm lVg D4_D{\xhO 57.inappropriate audit opinion 不适当的审计意见
&AA u: 2Ask] 58.material misstatement 重大的错报
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;9d(GP}eE D`iWf3a. 60.the acceptable level of detection risk 可接受的检查风险
,X+071.( julAN$2 查看《
注会考试《审计》中的128个英文单词(二) 》
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