o/=61K8D GBT219Z@8 1.audit
审计 vw-y:,5`t8 = U[$i"+ 2.attestation 鉴证
3[ xHY@c ^a1k"|E?f 3.credibility 可信赖程度
'#Do( U' aO
bp" 4.audit of financial statements 财务报表
审计 7)FYAk$@ AWA
J*6Z
5.agreed-upon procedures 执行商定程序
F4ylD5Y! E;q+u[$ 6.high levels of assurance 高水平保证
Q"3gvIyc O.-A)S@ 7.compilation 编制
~Qf\DTM& {j4&'=C: 8.reliability 可靠性
oE0~F|(\1 W[>qiYf^b 9.relevance 相关性
IfY?P(P XdnpL$0 10.professional skepticism 职业谨慎
9X
Uk.Nek HC6v#-( `{ 11.objectivity 客观性
@![1W@J 6:?mz;oP 12. professional competence 专业胜任能力
u EERNo& S9'Xsh 13.Senior/CPA-in-charge 项目经理
NiRb:F- b+L !p.: 14.audit engagement letter 业务约定书
p=|S% wbg?IvY[ 15.recurring audit 连续审计
\c!e_rZ (.5
Ft^3W 16.the client 委托人
EZT 8^m YHxQb$v) 17.change
CPA 更换
注册会计师 QB;TQZ >X=V Ph8 18.the existing CPA 现任注册
会计师
6^2='y~e abS3hf 19.the successor CPA 后任注册
会计师 gtqtFrleG }?HWUAL\ 20.the preceding CPA前任
注册会计师 #5iwDAw:|r ][XCpJ)8 21.issue the audit report 出具审计报告
I$XwM CdtCxy5 22.expert 专家
~aXJ5sY"f& 0oqOX 23.the board of directors 董事会
O[p c$Pi H. o3d/8: 24.knowledge of the entity‘ s business 了解被审计单位情况
7loWqZ U r8
JG&, 25.assess material misstatement risks评估重大错报风险
CBz=-Xr v] m`rV8S[ 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
Yjl:i*u/ 90ov[|MkM 27.a general knowledge of —— 初步了解―――的情况
\XfLTv _SH~.Mt_! 28.a more knowledge of—— 进一步了解的情况
_x$\E W*,$0 t 29.the prior year‘s working papers 以前年度
工作底稿
`BaJ >%| X?(R!=a 30.minutes of meeting 会议纪要
K@{R?j/+ Q!I><u 31.business risks 经营风险
n;~'W*Ln0 kjt(OFh'Y+ 32.appropriateness 适当性
:'[ha$ EoS6t 33.accounting estimate 会计估计
+6n\5+5 Dr"PS
>. 34.management representations 管理层声明
|3hNTH? mcs!A/]< 35.going concern assumption 持续经营假设
2(P<TP
._E
!FvL2L 36.audit plan 审计计划
J0o,ZH9 8v=t-GJW 37.significant audit areas 重点审计领域
_:Jma
E
`V?I
o 38.error 错误
Fc|N6I'o :
4LWm<P 39.fraud舞弊
A+z}z@K N Ff`V 40.modified or additional procedures 修改或追加审计程序
1bjWWNzQA Zq:c2/\c} 41.misappropriation of assets 侵占资产
Dv4 H^ dl6Ju 42.transactions without substance 虚假交易
\KKE&3= ke)<E98DC 43.unusual pressures 异常压力
`trcYmR=k 9S<V5$} 44.the suspected noncompliance 涉嫌存在违法行为
AXv-%k}; )q[Wzx_ j< 45.materialiy 重要性
};f^*KZ=0 n1b^o~agwC 46.exceed the materiality level 超过重要性水平
R'oGsaPB2 q#"lnc<S 47.approach the materiality level 接近重要性水平
]@CXUa,>a U}l=1B 48.an acceptably low level 可接受水平
>GmO8dK &gI*[5v
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
8:Dkf v Ci2*5n< 50.misstatements or omissions 错报或漏报
we
kb&? fVi[mH0=+ 51.aggregate 总计
n-1 uc
J8l(?Qc 52.subsequent events 期后事项
1k{H,p7 S$a.8X
h 53.adjust the financial statements 调整财务报表
g'EPdE FS*J8) 54.perform additional audit procedures 实施追加的审计程序
T iJ \J{ /2 qxJvZ 55.audit risk 审计风险
?ea5k*#a y`cL3
xr4R 56.detection risk 检查风险
o<5+v^mt# t$lJgj(
57.inappropriate audit opinion 不适当的审计意见
c4bv Jy8
![eipOX 58.material misstatement 重大的错报
w,X J8+B 7UUu1"|a| 59.tolerable misstatement 可容忍错报
KXBTJ& ;Q[E>j?w= 60.the acceptable level of detection risk 可接受的检查风险
zXxA" SjcX|=S 查看《
注会考试《审计》中的128个英文单词(二) 》
:zpT Gk8Z ?iL-2I3*