SZ` 7t=I2 2"/MM2s 1.audit
审计 OL'Ito D9rQ%|}S 2.attestation 鉴证
h~dQ5% 5Xy(za 3.credibility 可信赖程度
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jciX]g K_Y-N!h 4.audit of financial statements 财务报表
审计 qGk+4 yC d^=BXCoC 5.agreed-upon procedures 执行商定程序
u?').c4 Ee>VA_ss 6.high levels of assurance 高水平保证
}\_.Mg^y U,GSWMI/K 7.compilation 编制
YAi-eL67l c:Ua\$)u3, 8.reliability 可靠性
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8rJ 'nmGHorp 9.relevance 相关性
!2!~_*sGe e=amh 10.professional skepticism 职业谨慎
z/?* h %VHy?!/ 11.objectivity 客观性
n Ja!&G& %h.zkocM 12. professional competence 专业胜任能力
(P>nA3:UXB nz 10/nw 13.Senior/CPA-in-charge 项目经理
X$};K\I `kKssU< 14.audit engagement letter 业务约定书
7lC$UQ x8 Y,L`WeQY. 15.recurring audit 连续审计
G':3U Ou[K7-m%& 16.the client 委托人
lg^'/8^f 2- iY:r 17.change
CPA 更换
注册会计师 ]3r}>/2( V 6}5^W 18.the existing CPA 现任注册
会计师
dCx63rF`G "O$bq::(]e 19.the successor CPA 后任注册
会计师 0aT:Gy; _{|a<Keq| 20.the preceding CPA前任
注册会计师 vG |!d+ +%5 L2/n7 21.issue the audit report 出具审计报告
VoCg,gow 1UQ,V`y 22.expert 专家
VH7t^fb C T~6T&' 23.the board of directors 董事会
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?XKX&ws +!).' 25.assess material misstatement risks评估重大错报风险
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/CW8 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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I:F. YNr5*P1 27.a general knowledge of —— 初步了解―――的情况
E}wT5t;u Mo/R+\u+Y 28.a more knowledge of—— 进一步了解的情况
We6eAP /Z zC50 @S3| 29.the prior year‘s working papers 以前年度
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[Jo: 30.minutes of meeting 会议纪要
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a4 UfW=/T 31.business risks 经营风险
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32.appropriateness 适当性
@Y0ZW't " {<X! ^u> 33.accounting estimate 会计估计
<B@NSj sY<UJlDKT 34.management representations 管理层声明
CU=sQfE 6R :hs C$ 35.going concern assumption 持续经营假设
|s3;`Nxu7 *eg0^ByeD 36.audit plan 审计计划
Dgz,Uad8f Kebr>t8^ 37.significant audit areas 重点审计领域
w|dfl * >H+tZV 38.error 错误
H&-3`< Gf8 ^nfr 39.fraud舞弊
<^s31.&p Y:CX RU6eD 40.modified or additional procedures 修改或追加审计程序
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yMNw 41.misappropriation of assets 侵占资产
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9;'_ 42.transactions without substance 虚假交易
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?I]AE&4' 43.unusual pressures 异常压力
bo<P%$(D ")KqPD6k 44.the suspected noncompliance 涉嫌存在违法行为
,h=a+ja8 6UCF w> 45.materialiy 重要性
`E|i8M3g k"#gSCW$ 46.exceed the materiality level 超过重要性水平
]9_gbQ 3JC uM_y 47.approach the materiality level 接近重要性水平
4dixHpq' k'r} @-X 48.an acceptably low level 可接受水平
nlpEkq ;PaU"z+Je~ 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
a~Dk@>+P> \MEBQ 50.misstatements or omissions 错报或漏报
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A~xw:[zy$a 4AN8Sx( 52.subsequent events 期后事项
np2&W'C/i fTXip)n!r 53.adjust the financial statements 调整财务报表
wa<k%_# M D>k(#vYKB 54.perform additional audit procedures 实施追加的审计程序
8XJi }YPQ 4Q !A w 55.audit risk 审计风险
e^lX|L>o A6[FH\f 56.detection risk 检查风险
R'sNMWM 7;+G)44 57.inappropriate audit opinion 不适当的审计意见
5r)8MklZ ;8oe-xS\+ 58.material misstatement 重大的错报
IP/%=m)\% 2d*bF. 59.tolerable misstatement 可容忍错报
~AjPa}@ f Ck#e54gJX 60.the acceptable level of detection risk 可接受的检查风险
JPn)Op6 hDi~{rbmc 查看《
注会考试《审计》中的128个英文单词(二) 》
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