wScr:o+K>L k\RS L 1.audit
审计 CSH*^nk':O BY':R-~( 2.attestation 鉴证
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3.credibility 可信赖程度
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审计 `NNP}O2 U;M! jj 5.agreed-upon procedures 执行商定程序
lYey7tl{ xIH= gK 6.high levels of assurance 高水平保证
LYiIJAZ. h+S]C#X,} 7.compilation 编制
f ~bgZ cYBjsN(!A| 8.reliability 可靠性
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y |v<4=/. 9.relevance 相关性
`~\8fN Oc-ia)v1G 10.professional skepticism 职业谨慎
oi8M6l Y~w1_>b 11.objectivity 客观性
NErvX/qK +:W? :\ 12. professional competence 专业胜任能力
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5RpeP g`~;"%u7cn 13.Senior/CPA-in-charge 项目经理
8"A0@fNz 5=Y(.}6 14.audit engagement letter 业务约定书
[Fv_~F491 Qwp2h"t` 15.recurring audit 连续审计
h>p,r\X ],vid1E 16.the client 委托人
$ab{GxmX'4 F"QJ)F 17.change
CPA 更换
注册会计师 jUDE)~h FEX67A8/; 18.the existing CPA 现任注册
会计师
*_]fe&s=% f0YBy<a 19.the successor CPA 后任注册
会计师 U ,!S1EiBs GIfs]zVr` 20.the preceding CPA前任
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W8 21.issue the audit report 出具审计报告
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[z6P]eC7 @Y<fj^]k 23.the board of directors 董事会
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K)}Vr8,V 24.knowledge of the entity‘ s business 了解被审计单位情况
HGi%b5:<=M n57mh5mixM 25.assess material misstatement risks评估重大错报风险
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Do5{t'm3 ~}SQLYy7Z 27.a general knowledge of —— 初步了解―――的情况
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A0Ti!w 44KWS~ 28.a more knowledge of—— 进一步了解的情况
t;:Yf o{ccO29H/ 29.the prior year‘s working papers 以前年度
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%e_){28 n EW3--33s 30.minutes of meeting 会议纪要
Xn5LrLM& Q5u3~Q'e 31.business risks 经营风险
>5zD0!bA \&U"7gSL 32.appropriateness 适当性
dj}P|v/;z lwo,D} 33.accounting estimate 会计估计
|!1iLWQ FI)0.p 34.management representations 管理层声明
)bpdj, E.-2 /'i 35.going concern assumption 持续经营假设
1^[]#N-Bu ju4wU;Nu 36.audit plan 审计计划
?,C'\8' " LhXR 37.significant audit areas 重点审计领域
v+dT7*^@ @V+KL>Qw 38.error 错误
Q8h=2YL i98PlAq)B 39.fraud舞弊
2P{! n#" o =F!&]+ 40.modified or additional procedures 修改或追加审计程序
! \5)!B L Z3=K`gj 41.misappropriation of assets 侵占资产
w;J#+ik Fl"LK:) 42.transactions without substance 虚假交易
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qQS&K%F =,&{ &m) 44.the suspected noncompliance 涉嫌存在违法行为
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?3i<^@? 45.materialiy 重要性
1 -R4A7+3 3ZvQUH/{W 46.exceed the materiality level 超过重要性水平
6^FUuj. 0 4oMgH>Vd 47.approach the materiality level 接近重要性水平
k_Lv\'Ok eO{2rV45O 48.an acceptably low level 可接受水平
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SK_N|X]. 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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Xj:\B] v] Ju.T.)H 51.aggregate 总计
C.se/\PE 59?$9}ob 52.subsequent events 期后事项
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P{,=a]x,mz 53.adjust the financial statements 调整财务报表
(&/~q:a> v,US4C|^3i 54.perform additional audit procedures 实施追加的审计程序
j'UWgwB }c#W"y5l_ 55.audit risk 审计风险
=CaSd| PW9tZx# 56.detection risk 检查风险
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JQ_V #Q|ACNpYM 57.inappropriate audit opinion 不适当的审计意见
#O7phjzgD |;YDRI 58.material misstatement 重大的错报
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^ `>0(N.'T 59.tolerable misstatement 可容忍错报
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ZPHatC 60.the acceptable level of detection risk 可接受的检查风险
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-A 查看《
注会考试《审计》中的128个英文单词(二) 》
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