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5zXw0_ 1.audit
审计 kgfOH.P csZIBi 2.attestation 鉴证
MJ^NRT0?b '^pA%I2D 3.credibility 可信赖程度
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P| 4.audit of financial statements 财务报表
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(QLk u=B_c A}: 5.agreed-upon procedures 执行商定程序
G!},jO*" F#S^Q` 6.high levels of assurance 高水平保证
(3z: ; ]UyIp`nV; 7.compilation 编制
is&A_C7yg @=ABO"CQ 8.reliability 可靠性
L12m ; :_v/a+\n 9.relevance 相关性
3f9J!B`n k]FP1\Y 10.professional skepticism 职业谨慎
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Ya+#j~CZ 11.objectivity 客观性
(9q61zA I=)Hb?qT~ 12. professional competence 专业胜任能力
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$`z23E =)5eui>{ 13.Senior/CPA-in-charge 项目经理
hPtSY'_@_ kOR5'rh 14.audit engagement letter 业务约定书
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d}cf0 15.recurring audit 连续审计
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%Y8#I3jVJ ~5$V8yfx h 17.change
CPA 更换
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w^N xR, 18.the existing CPA 现任注册
会计师
]$/TsN -E~pCN(E 19.the successor CPA 后任注册
会计师 YGrmco?G S8;Dk@rr(y 20.the preceding CPA前任
注册会计师 D*3\4=6x i/QE)"B"q 21.issue the audit report 出具审计报告
]5IG00` lC&U9=7W 22.expert 专家
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U%hw ZY-UQ4_|u 24.knowledge of the entity‘ s business 了解被审计单位情况
/NFv?~</k dn/0>|5OF( 25.assess material misstatement risks评估重大错报风险
gaBt;@?:Q [Lh<k+ 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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27.a general knowledge of —— 初步了解―――的情况
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HN,E+dQ oLVy?M%{P 29.the prior year‘s working papers 以前年度
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v-2_# i/;Ql, gm 32.appropriateness 适当性
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]S+NH[g+ ZrJAfd \5c 34.management representations 管理层声明
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6QVdnXoG/ oiYI$ql3L 36.audit plan 审计计划
Dp|y&x! 5]yQMY\2) 37.significant audit areas 重点审计领域
EjLj5Z/q lN$#lyy 38.error 错误
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FbB^$ ]* LwIl2u* 40.modified or additional procedures 修改或追加审计程序
EGWm0 F_ t_1(Ex 41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易
7+wy`xi [5Zs%!Z;8N 43.unusual pressures 异常压力
b^b@W^\hn {xb8H 44.the suspected noncompliance 涉嫌存在违法行为
ximW!y7 E0QrByr_ 45.materialiy 重要性
RWM9cV5 =Tv;?U C 46.exceed the materiality level 超过重要性水平
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cI Gkci_A* 47.approach the materiality level 接近重要性水平
KEF"`VTB@ 3>FeTf#: 48.an acceptably low level 可接受水平
Y?Ph%i2E >t_5(K4 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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\w?/ V'TBt=!=] 50.misstatements or omissions 错报或漏报
O ;,BzA-n ]hY'A>4Uq 51.aggregate 总计
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52.subsequent events 期后事项
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vZk 53.adjust the financial statements 调整财务报表
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*`.h8gTD, 54.perform additional audit procedures 实施追加的审计程序
t"[x x_i rN0G| 55.audit risk 审计风险
i\E}!Rwl+ 2JY]$$K7 56.detection risk 检查风险
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^P 57.inappropriate audit opinion 不适当的审计意见
#O3Y#2lI ^5j+O.zgN 58.material misstatement 重大的错报
\@IEqm6 -3-*T) 59.tolerable misstatement 可容忍错报
\*] l'>x1 L9(mY `d>" 60.the acceptable level of detection risk 可接受的检查风险
_}8hEv 37C'knW 查看《
注会考试《审计》中的128个英文单词(二) 》
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