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zr 6mE\OS-I 1.audit
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Ll9K /mHqurB 2.attestation 鉴证
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Rah .N3mb6#[R 3.credibility 可信赖程度
N;d] 14| cR{#V1Z 4.audit of financial statements 财务报表
审计 =vPj%oLp'a So;<6~ 5.agreed-upon procedures 执行商定程序
*#2h/Q. Fs{*XKv&lH 6.high levels of assurance 高水平保证
Zc yc*{DS @c#(.= 7.compilation 编制
\!(zrfP{( @L`jk+Y0vF 8.reliability 可靠性
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66 BWNi [^] 9.relevance 相关性
lFkR=!?= ~>G^=0LT 10.professional skepticism 职业谨慎
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IT :DNjhZ 11.objectivity 客观性
Lr+$_ t}r Y@v>FlqI{ 12. professional competence 专业胜任能力
K@2),(z _M1 %Z~ 13.Senior/CPA-in-charge 项目经理
-/4P3SG/ C^){.UGmJ 14.audit engagement letter 业务约定书
t:S+%u U g7|@ 15.recurring audit 连续审计
ta0|^KAA _GPe<H 16.the client 委托人
zqku e%^?- Zfw,7am/ 17.change
CPA 更换
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yD0T)2 18.the existing CPA 现任注册
会计师
sT.ss$HY9, JT?h1v<H] 19.the successor CPA 后任注册
会计师 eE Kf|I t-AmX)$ 20.the preceding CPA前任
注册会计师 +t.b` U`- IBGrt^$M 21.issue the audit report 出具审计报告
]|@^1we <v2;p}A 22.expert 专家
pCDmXB W)/#0*7 23.the board of directors 董事会
wL1MENzp*z RCrCs 24.knowledge of the entity‘ s business 了解被审计单位情况
<aw[ XFg sA~]$A;DM! 25.assess material misstatement risks评估重大错报风险
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SWmrj 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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27.a general knowledge of —— 初步了解―――的情况
# _1`)VS ~u{uZ(~ 28.a more knowledge of—— 进一步了解的情况
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? 29.the prior year‘s working papers 以前年度
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NbobliC= =]t| ];c% 30.minutes of meeting 会议纪要
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/F* 31.business risks 经营风险
.`lCWeHN f3;5Am 32.appropriateness 适当性
mw!F{pw PCvWS.{ 33.accounting estimate 会计估计
?[AD=rUC 0sqFF[i 34.management representations 管理层声明
}C:r9?T \zY!qpX< 35.going concern assumption 持续经营假设
9x8fhAy}4 Q8NX)R 36.audit plan 审计计划
RN1_S dG{A~Z z 37.significant audit areas 重点审计领域
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$ _w{Qtj~s| 38.error 错误
KXy6Eno _-D{-Bu# 39.fraud舞弊
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fSmDPh m*pJBZxd 40.modified or additional procedures 修改或追加审计程序
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hLV eavV?\uV% 41.misappropriation of assets 侵占资产
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UZMd~| 42.transactions without substance 虚假交易
>%G1"d?j ^ c<Ve'- 43.unusual pressures 异常压力
^y::jK )UR7i8]!0 44.the suspected noncompliance 涉嫌存在违法行为
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H`CrQE* 45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平
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8By@]: 47.approach the materiality level 接近重要性水平
]`K2N *p U x8yB 48.an acceptably low level 可接受水平
6'/ #+,d' khe}*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
NOva'qk %Zi} MPx 50.misstatements or omissions 错报或漏报
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XwmL.Gg:]7 3n _htgcv 52.subsequent events 期后事项
wp_0+$?s A&VG~r$ 53.adjust the financial statements 调整财务报表
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!a`&O-ye 54.perform additional audit procedures 实施追加的审计程序
2ESo2 r;{.%s7 55.audit risk 审计风险
.]^?<bG ;+%rw 2Z,B 56.detection risk 检查风险
#mF"1QW l**X^+=$ 57.inappropriate audit opinion 不适当的审计意见
t_^4`dW` Y7|EIAU5Y 58.material misstatement 重大的错报
1#x0 q:6 "sTRS* 59.tolerable misstatement 可容忍错报
AH^/V}9H KoT\pY^7\ 60.the acceptable level of detection risk 可接受的检查风险
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P 查看《
注会考试《审计》中的128个英文单词(二) 》
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