+80 2`eax I{n;4? 1.audit
审计 =Q?f96T `!c,y~r[ 2.attestation 鉴证
o<4D=.g7D \ZnN D1A 3.credibility 可信赖程度
Gj6. Iv ;e;\q;GP 4.audit of financial statements 财务报表
审计 ]xq::a{Oy <%!J? 5.agreed-upon procedures 执行商定程序
RebTg1vGu {vfq 6.high levels of assurance 高水平保证
CM 9P"- fcAIg(vW 7.compilation 编制
8$ DwpJ .w'vD/q; 8.reliability 可靠性
1)U}i ^ 9y+[o 9.relevance 相关性
7z<Cu< Ex,JB + 10.professional skepticism 职业谨慎
W(k:Pl# Z\!rH"8 11.objectivity 客观性
XV2=8#R :HZ;Po 12. professional competence 专业胜任能力
+Jw{qQR/* gB+
G'I 13.Senior/CPA-in-charge 项目经理
rA#s p37|zX 14.audit engagement letter 业务约定书
I q,v "]<}Hy 15.recurring audit 连续审计
S8*> kM
' + zDc 16.the client 委托人
Ygx,t|?7 IO[^z
v4F 17.change
CPA 更换
注册会计师 "A7<XN< 7)PJ:4IqS 18.the existing CPA 现任注册
会计师
no3Z\@% {&`VGXG 19.the successor CPA 后任注册
会计师 R9=K(pOT 7:kCb[ji" 20.the preceding CPA前任
注册会计师 "UpOY e?vj+ZlS$f 21.issue the audit report 出具审计报告
;Id"n7W P CsK() 22.expert 专家
?360SQ< poY8
)2 23.the board of directors 董事会
^N{X " cKpQr7]ur 24.knowledge of the entity‘ s business 了解被审计单位情况
\>;%Ji r]-+bR 25.assess material misstatement risks评估重大错报风险
^?sSx!:bZ EOQaY 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
)]}$ t[j9R#02? 27.a general knowledge of —— 初步了解―――的情况
Wbd_aR
( s[Gswd 28.a more knowledge of—— 进一步了解的情况
PHl4 vh#E! &z QWIv 29.the prior year‘s working papers 以前年度
工作底稿
AgCs;k&IG [)k2=67 30.minutes of meeting 会议纪要
4L$};L [U']kt 31.business risks 经营风险
`r9^:TMN 6>lW5U^yA\ 32.appropriateness 适当性
P|v ? 7H?!RYrx 33.accounting estimate 会计估计
]]3Q*bq4
X_!$Pk7ma 34.management representations 管理层声明
X$ PS(_M
i2U/RXu 35.going concern assumption 持续经营假设
y0y+%H- G
"c/a8 36.audit plan 审计计划
5 Af?Yxv _UaPwJ 37.significant audit areas 重点审计领域
YiO3<}Uf @M9_j{A 38.error 错误
XC2Q*Z T5V$wmB\W 39.fraud舞弊
JQr36U 6iyt2qkh 40.modified or additional procedures 修改或追加审计程序
}R\B.2#M_@ E~qK&7+
41.misappropriation of assets 侵占资产
x;*VCs zM)M_L 42.transactions without substance 虚假交易
wb@]>MJ}[s 5%#i79z&B 43.unusual pressures 异常压力
<%(f9j `}ZL'\G 44.the suspected noncompliance 涉嫌存在违法行为
JfR kp "hfw9Qm 45.materialiy 重要性
pM,#wYL k:W=5{[ 46.exceed the materiality level 超过重要性水平
_5Bu [I Mru~<:9 47.approach the materiality level 接近重要性水平
QZz&1n A03I-^0g+
48.an acceptably low level 可接受水平
xvHOY: YqkA&qL]#; 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
+ I?Qg %jpH:-8'2 50.misstatements or omissions 错报或漏报
x={kjym L
$.=5e3 51.aggregate 总计
z)r8?9u wX@H
&)<s 52.subsequent events 期后事项
uTxX`vH@! zv&ePq\# 53.adjust the financial statements 调整财务报表
Bc5YW-QD 7ucx6J]c 54.perform additional audit procedures 实施追加的审计程序
6_x}.bkIx= -i2D#i' 55.audit risk 审计风险
iz,]%<_PE e?|d9;BO 56.detection risk 检查风险
Z^6A_:]j "Wxo[I 57.inappropriate audit opinion 不适当的审计意见
/YS@[\j4 Fa6H(L3 58.material misstatement 重大的错报
`4se7{'UK` "K/[[wX\b 59.tolerable misstatement 可容忍错报
"tEj`eR jt0H5-x 60.the acceptable level of detection risk 可接受的检查风险
uv?8V@x2 <
.y;&a o 查看《
注会考试《审计》中的128个英文单词(二) 》
MYKs??]Y1 IY-(-
a8