ASEKP(]v c[,Rhf 1.audit
审计 Ge=6l0 &jEw(P&_ 2.attestation 鉴证
%ho?KU2j j/oc+ M^ 3.credibility 可信赖程度
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+>R1) 4.audit of financial statements 财务报表
审计 L}Sb0 o. /AX)n:, 5.agreed-upon procedures 执行商定程序
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"t[^ 6.high levels of assurance 高水平保证
jp_)NC/~g ~)pZ5%C 7.compilation 编制
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G?~Yw'R^8 JI-.SR 10.professional skepticism 职业谨慎
o4a@{nt^, \v:Z;EbX 11.objectivity 客观性
+#>nOn(B oEZhKVyc.y 12. professional competence 专业胜任能力
&<&eKq zGd[sjL 13.Senior/CPA-in-charge 项目经理
?Nt m5(R r;(^]Soz 14.audit engagement letter 业务约定书
_o?aO C XpKeN2=p 15.recurring audit 连续审计
lGT[6S\as wmbG$T%k 16.the client 委托人
Ao\ OU} g]MgT-C| 17.change
CPA 更换
注册会计师 WuWOC6^ 6L~5qbQ 18.the existing CPA 现任注册
会计师
"kc%d'c( 8rBa}v9 19.the successor CPA 后任注册
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注册会计师 Y*jkUQ P_Gu~B!Y 21.issue the audit report 出具审计报告
d@ZXCiA}, ze8 MFz'm 22.expert 专家
[ x.] Y!c7P,cZ+3 23.the board of directors 董事会
c.-dwz j~in%|^ 24.knowledge of the entity‘ s business 了解被审计单位情况
^8ilUu =`MQKh, 25.assess material misstatement risks评估重大错报风险
[BKTZQ@G@ m=iKu(2xRq 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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Y,4?>:39J B.Z5+MgM 28.a more knowledge of—— 进一步了解的情况
@v6{U? }*P;kV 29.the prior year‘s working papers 以前年度
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6h[fk.W_ ey>tUmt6? 30.minutes of meeting 会议纪要
Cw.DLg LmR OG-9 31.business risks 经营风险
maQDD* Rh@UxNy\, 32.appropriateness 适当性
7S_"h*Ud IQ~EL';<w 33.accounting estimate 会计估计
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Y$hLsM\% >O1u![9K|w 35.going concern assumption 持续经营假设
M~saYJio bHs},i6 36.audit plan 审计计划
]INt9Pvqm !*k'3rKOW 37.significant audit areas 重点审计领域
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gWrP 90Z4saSUw 40.modified or additional procedures 修改或追加审计程序
~05(92bK }"^d<dvuz 41.misappropriation of assets 侵占资产
/ Kj;% 3SF J8 42.transactions without substance 虚假交易
ARB^] =\jPnov! 43.unusual pressures 异常压力
g3'yqIjQL 4Z{ r 44.the suspected noncompliance 涉嫌存在违法行为
0o?2Sf`L\* +227SPLd 45.materialiy 重要性
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rks|y 46.exceed the materiality level 超过重要性水平
XXW.Uios ueJ_F#y 47.approach the materiality level 接近重要性水平
(Vy`u)gG _7-P8"m 48.an acceptably low level 可接受水平
&,=t2_n (=D^BXtH| 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
$olITe"$g B}h8c 50.misstatements or omissions 错报或漏报
yuB\Z/ ozG!OiRW 51.aggregate 总计
-~=:tn)0 ]K>x:vMKH 52.subsequent events 期后事项
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Si[xyG6= S6|L !pO 54.perform additional audit procedures 实施追加的审计程序
n0@ \x=9 McQWZ< 55.audit risk 审计风险
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56.detection risk 检查风险
'y:+w{I2o EAnw:yUV( 57.inappropriate audit opinion 不适当的审计意见
vM/D7YS: k3B]u.Lo 58.material misstatement 重大的错报
)@.6u9 \ |^kfa_d 59.tolerable misstatement 可容忍错报
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JdA3O{mT) !PY.FnZ 查看《
注会考试《审计》中的128个英文单词(二) 》
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