Wxeg(L}E H\vd0DD; 1.audit
审计 ,;D$d#\" \-`,fat 2.attestation 鉴证
NpPuh9e{ Sdo mG?;kV 3.credibility 可信赖程度
3bU(ea^e$ %noByq,? 4.audit of financial statements 财务报表
审计 Vd&&GI(:?^ _-+xzdGvX 5.agreed-upon procedures 执行商定程序
_/c1b>kcso :z-UnC||j 6.high levels of assurance 高水平保证
{wL30D^ w!kWG,{C 7.compilation 编制
:MPfCiAv KHO@"+ 8.reliability 可靠性
=tS#t+2S d8!yV~Ka 9.relevance 相关性
9\ulS2d cfZ$V^xM 10.professional skepticism 职业谨慎
_uf,7R- 2j =i\ B 11.objectivity 客观性
P Y&(ObC kfW"vI+d 12. professional competence 专业胜任能力
~[@gu,Wb o'?[6B>oj 13.Senior/CPA-in-charge 项目经理
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`k;MGs)& ]. E/s(p 16.the client 委托人
Hy~+|hLvh &l8eljg 17.change
CPA 更换
注册会计师 C{<H)?]*BF 2 ":W^P 18.the existing CPA 现任注册
会计师
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会计师 *,FU*zi Z<IN>:l 20.the preceding CPA前任
注册会计师 4`[2Te> 4 \Ig<C9 21.issue the audit report 出具审计报告
<y2HzBC q@=3`yQ 22.expert 专家
3YO%$ sS{!z@\Lf 23.the board of directors 董事会
[,0[\NC F%ffnEJg 24.knowledge of the entity‘ s business 了解被审计单位情况
1@:BUE;jZ {A`J0ol<B9 25.assess material misstatement risks评估重大错报风险
=kP|TR!o- /UG]hJ-wn 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
6* 6 |R93 HD_ #-M 27.a general knowledge of —— 初步了解―――的情况
k -!Jww OpD%lRl 28.a more knowledge of—— 进一步了解的情况
<N(r- 8= "01 29.the prior year‘s working papers 以前年度
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}bZb8hiG ;k:17&:8ue 30.minutes of meeting 会议纪要
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g:^k) 31.business risks 经营风险
A4{p(MS5 [pxC3{|d$ 32.appropriateness 适当性
SpC6dkxD\ /<VR-yr 33.accounting estimate 会计估计
Ib(G!oO:E- /T<))@$ 34.management representations 管理层声明
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35.going concern assumption 持续经营假设
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tjg?zlj 36.audit plan 审计计划
qYP;`L}o# Tf40lv+{ 37.significant audit areas 重点审计领域
BZOB\Ym D k<NlH zp 38.error 错误
Y !%2vOt _;mA(j 39.fraud舞弊
ZJ8"5RW _$KEE|9 40.modified or additional procedures 修改或追加审计程序
$d*PY_ *X /i< 41.misappropriation of assets 侵占资产
(Xl+Zi>\{ \7PC2IsT3 42.transactions without substance 虚假交易
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DX_?-jw})f xzXNcQ 45.materialiy 重要性
TSTkMlCG l4gZHMh' 46.exceed the materiality level 超过重要性水平
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DIYH< &!F"3bD0 47.approach the materiality level 接近重要性水平
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` >loleI BA8g[TA7K 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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g(C/J9J 50.misstatements or omissions 错报或漏报
JAX`iQd Dkg^B@5Xr 51.aggregate 总计
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[jR>.H' 52.subsequent events 期后事项
N~ajrv}kd L{0\M`B- 53.adjust the financial statements 调整财务报表
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a@^)?cH!z Vn65:" O 55.audit risk 审计风险
NJCSo(O P@5}}vwS 56.detection risk 检查风险
>8|V[-H cB)tfS4) 57.inappropriate audit opinion 不适当的审计意见
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OX7a72z d;nk>6<| 59.tolerable misstatement 可容忍错报
hU3sEOm> &b'{3o_KN 60.the acceptable level of detection risk 可接受的检查风险
zY2x_}#Q\" j\HZ5 查看《
注会考试《审计》中的128个英文单词(二) 》
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