g.9L)L dw~[9oh 1.audit
审计 ypH8QfxLTr (VR"Mi4 2.attestation 鉴证
Ffnk1/Zy yB.G=90 3.credibility 可信赖程度
$50\"mo~z nt=x]wEC 4.audit of financial statements 财务报表
审计 L~IE,4 K]X`sH: 5.agreed-upon procedures 执行商定程序
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uG;?vvg> "lTZ|k^ 7.compilation 编制
8q0I:SJy (qUK7$ 8.reliability 可靠性
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\SOeTn+ S.: 7k9 10.professional skepticism 职业谨慎
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E4r.ky`#~ q]TqI' o 12. professional competence 专业胜任能力
\b$<J.3 J_PH7Z*=, 13.Senior/CPA-in-charge 项目经理
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W< bG(x:Py& 14.audit engagement letter 业务约定书
za T_d/?J #F!Kxks 15.recurring audit 连续审计
]KWK}Zyi +Qs!Nhsq 16.the client 委托人
Q/py qe G fJy)STQ4 17.change
CPA 更换
注册会计师 eRs&iK2y hk_g2g 18.the existing CPA 现任注册
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Um z05* p>q&&;fe 19.the successor CPA 后任注册
会计师 o&z!6"S< d`Oe_< 20.the preceding CPA前任
注册会计师 TGf;_)El !"E-\cc' 21.issue the audit report 出具审计报告
M\9F:.t= ?ok)>P 22.expert 专家
Qs l80~n_7 s]Gd-j 23.the board of directors 董事会
p x#suy (rcMA>2= 24.knowledge of the entity‘ s business 了解被审计单位情况
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2Lfah?Tx~C O9^T3~x[V 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
WK==j1 ^"x<)@X 27.a general knowledge of —— 初步了解―――的情况
6{=_718l` Xwq]f:@V 28.a more knowledge of—— 进一步了解的情况
.'j29 6[u z)}!e,7 29.the prior year‘s working papers 以前年度
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jj,r <T G;s"h%Xw98 31.business risks 经营风险
[b/o$zR I9&lO/c0 32.appropriateness 适当性
?:igumeYX R0wf#%97 33.accounting estimate 会计估计
s bnjy"Z% ((<`zx 34.management representations 管理层声明
0%<+J;'o kRlA4h1u_$ 35.going concern assumption 持续经营假设
',)7GY/n~ "IFgRaP= 36.audit plan 审计计划
]Blf9h7 YQd:M%$ 37.significant audit areas 重点审计领域
fu4!t31 bd==+ 38.error 错误
BzN@gQo @AQwr#R"l 39.fraud舞弊
pRi<cO BBnq_w"a 40.modified or additional procedures 修改或追加审计程序
U>F{?PReA? e2w&&B- 41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易
u9Y3?j,oC 5iM[sg[y9 43.unusual pressures 异常压力
V.=lGhi _<*Hv*Zm 44.the suspected noncompliance 涉嫌存在违法行为
VhEka# <f>akT,W 45.materialiy 重要性
tR)H~l7q I7(?;MpI 46.exceed the materiality level 超过重要性水平
(9C<K< ke%pZ7{u 47.approach the materiality level 接近重要性水平
|+}G|hx@9 rs-,0'z,7 48.an acceptably low level 可接受水平
KzO,*M rv7{Ow_Y 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
uQ/h'v fex,z%}p 50.misstatements or omissions 错报或漏报
}dYBces BRv x[u 51.aggregate 总计
9 OT,TpA igC_)C^i> 52.subsequent events 期后事项
'@=PGpRF QHlU|dR)Ry 53.adjust the financial statements 调整财务报表
s'\$t L'Q<>{;Ig 54.perform additional audit procedures 实施追加的审计程序
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,wAz^cK| z#6?8y2- 56.detection risk 检查风险
3tAU?sV! Jxl6a: 57.inappropriate audit opinion 不适当的审计意见
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@It>*B yB. p/GVTf 59.tolerable misstatement 可容忍错报
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vbG]mMJ )>a B 查看《
注会考试《审计》中的128个英文单词(二) 》
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