.gB*Y!c7 g?ft;kR6S 1.audit
审计 Xs` /q}R oKUJB.PF 2.attestation 鉴证
97lwPjq uAP|ASH9T 3.credibility 可信赖程度
Q["}U7j hikun2 4.audit of financial statements 财务报表
审计 ;]gph)2cd /CP1mn6H 5.agreed-upon procedures 执行商定程序
.3[YOM7h Cpl\}Qn 6.high levels of assurance 高水平保证
2neiUNT OtJS5A 7.compilation 编制
<H.Ml>q:r $ _zdjzT 8.reliability 可靠性
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9.relevance 相关性
Kxg09\5i *N 't ; 10.professional skepticism 职业谨慎
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^vzNs>eJ 1.+MX(w 12. professional competence 专业胜任能力
.gB#g{5+J rl4-nA 13.Senior/CPA-in-charge 项目经理
u{si -C\m'T,1 14.audit engagement letter 业务约定书
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B(- 15.recurring audit 连续审计
^'}Td~( TR#5V@e.m 16.the client 委托人
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tsd}OU 17.change
CPA 更换
注册会计师 A&z BQm H9g|2 18.the existing CPA 现任注册
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`=oN &! yd2ouCUV 19.the successor CPA 后任注册
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!X^E9ra # H4dmnV 20.the preceding CPA前任
注册会计师 ,+2ytN* hI"I#(*jA% 21.issue the audit report 出具审计报告
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L%!jj7,9- ^CX~>j\( 23.the board of directors 董事会
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fPst<) 24.knowledge of the entity‘ s business 了解被审计单位情况
oYu5]ry L./UgeZ 25.assess material misstatement risks评估重大错报风险
~(}zp<e| En1pz\' 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
`74A'(u_ 8Y:bvs.j 27.a general knowledge of —— 初步了解―――的情况
|[gnWNdR$M sC/T)q2 28.a more knowledge of—— 进一步了解的情况
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29.the prior year‘s working papers 以前年度
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wMvm Q+S>nL!*#1 30.minutes of meeting 会议纪要
GeE|&popO 4%B${zP(.} 31.business risks 经营风险
07CGHAxJ` S53[K/dZo 32.appropriateness 适当性
Rf7py ) r3#H]c 33.accounting estimate 会计估计
!IP[C?(nB I9_tD@s"( 34.management representations 管理层声明
uRJLSt9m LTrn$k3} 35.going concern assumption 持续经营假设
O GSJR`yT <UeO+M( 36.audit plan 审计计划
8eL[,uw y!!p:3 37.significant audit areas 重点审计领域
U1B5gjN A2]N := 38.error 错误
\3x,)~m `XQM)A 39.fraud舞弊
}56"4/ Z Rom|Bqo; 40.modified or additional procedures 修改或追加审计程序
-]HO8}-Rjs EY':m_7W 41.misappropriation of assets 侵占资产
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YV 42.transactions without substance 虚假交易
87y$=eZ LDO@$jg 43.unusual pressures 异常压力
P$\(Bd\76 R|Y)ow51 44.the suspected noncompliance 涉嫌存在违法行为
ACc.&,!IZ e%#9|/uP 45.materialiy 重要性
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Qr$uFh/y o1QK@@} 47.approach the materiality level 接近重要性水平
Jt@7y"< &H<-joZ)Z\ 48.an acceptably low level 可接受水平
Gb\}e}TB[ DtR-NzjB 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
%/jmQ6z^ $U3s:VQ ' 50.misstatements or omissions 错报或漏报
4>gkXfTF <5G*#0gw 51.aggregate 总计
-7>vh|3 %mg |kb6n 52.subsequent events 期后事项
O]90F Z'hW;^e%_z 53.adjust the financial statements 调整财务报表
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:sKvJ {])F%Q_#cD 54.perform additional audit procedures 实施追加的审计程序
3T%WfS+ j8YMod= 55.audit risk 审计风险
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3b 56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见
Lr V)}1&5 9co1+y=i{ 58.material misstatement 重大的错报
iO(9#rV V.>'\b/# 59.tolerable misstatement 可容忍错报
s+$l.aIO! 8!'#B^ 60.the acceptable level of detection risk 可接受的检查风险
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&S]\)&Yt 查看《
注会考试《审计》中的128个英文单词(二) 》
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