I?@9;0R GMRw+z4 1.audit
审计 CGvU{n," Ul7)CT2: 2.attestation 鉴证
mu0ER 3o UbT 7 3.credibility 可信赖程度
d(zBd=; D_@WB.eL 4.audit of financial statements 财务报表
审计 HkFoyy GGsDR%U 5.agreed-upon procedures 执行商定程序
WjtmV2b<7 S1NM9xHJ 6.high levels of assurance 高水平保证
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Mp9wYM* 7.compilation 编制
;muxIr`? !lp*0h(7 8.reliability 可靠性
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w) Zo}wzY~x>I 9.relevance 相关性
,-#8/9ts z/(^E8F 10.professional skepticism 职业谨慎
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m _v:t$k#sN 11.objectivity 客观性
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2tmof=L 6hQ?MYX 12. professional competence 专业胜任能力
EE5I~k5 ,[&@? 13.Senior/CPA-in-charge 项目经理
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Cg{!h 14.audit engagement letter 业务约定书
W>+\A" {b~l[ 15.recurring audit 连续审计
#Q}`kFB` `)$'1,]u 16.the client 委托人
p=_K P9 2bwf( 17.change
CPA 更换
注册会计师 zts%oIgV <z+5+h|^ 18.the existing CPA 现任注册
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< TJzp F1%-IBe 19.the successor CPA 后任注册
会计师 :4|ubu Mq;m+{B 20.the preceding CPA前任
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i Hy~kHBIL 21.issue the audit report 出具审计报告
;LM`B^Q]s v:kTZB 22.expert 专家
1:5jUUL8 zI77#AUM 23.the board of directors 董事会
P 0v&*y3Y '=}F}[d"kk 24.knowledge of the entity‘ s business 了解被审计单位情况
aj;OG^(!2_ Xi`K`Cu+ 25.assess material misstatement risks评估重大错报风险
Kk|uN#m 7xidBVx 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
v?Q&06PMRc FYh+G-Y# 27.a general knowledge of —— 初步了解―――的情况
mb_*FJB-_ BMMWP 28.a more knowledge of—— 进一步了解的情况
R:8\z0"L* ]Gm"U!h* 29.the prior year‘s working papers 以前年度
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f |c,,*^ 30.minutes of meeting 会议纪要
W,'30:#Fr7 ea!_/Y 31.business risks 经营风险
w4w[qxV> S{_i1' 32.appropriateness 适当性
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#5*|/LD co^kP##Y 34.management representations 管理层声明
R>1 I\eM8`Y$ 35.going concern assumption 持续经营假设
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Z 93S|q *V}T}nK7 36.audit plan 审计计划
{x$WBy9 uEqL Dg 37.significant audit areas 重点审计领域
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5zHn \!D <u'n 38.error 错误
Te&F2`vo dJ~AMol 39.fraud舞弊
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-'ff0l 4 XSEN]F 41.misappropriation of assets 侵占资产
V80BO#Pk 'a8{YT4 42.transactions without substance 虚假交易
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S+aXlb 1yHlBeEC 44.the suspected noncompliance 涉嫌存在违法行为
T \d-r#{ WBcnE(zF 45.materialiy 重要性
DL$O274uZ 9p|;Hh: 46.exceed the materiality level 超过重要性水平
OEMYS I% Wx~N1+ 47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平
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!e 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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Td 50.misstatements or omissions 错报或漏报
1>5l(zK!9 fGK=lT$ 51.aggregate 总计
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52.subsequent events 期后事项
!h\>[ O wrtJ8O( 53.adjust the financial statements 调整财务报表
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yDmNPk/ O}$@|w(8; 55.audit risk 审计风险
dY|~"6d) =~qQ?;on 56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见
v2Lx4:dzi H[H+s!)" 58.material misstatement 重大的错报
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lV7cfD Xaz`L 59.tolerable misstatement 可容忍错报
+OEheG8 x?5D>M/Y 60.the acceptable level of detection risk 可接受的检查风险
G3Z>,"w;= .X2fu/} 查看《
注会考试《审计》中的128个英文单词(二) 》
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