Z{p)rscX 9~lC/I')t 1.audit
审计 jjTb:Z=.' E4;@P']` 2.attestation 鉴证
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3.credibility 可信赖程度
xkPH_+4i8 %]iE(!>3oy 4.audit of financial statements 财务报表
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H-M 5.agreed-upon procedures 执行商定程序
]$=\zL KhFw%Z0s< 6.high levels of assurance 高水平保证
a}#8n^2 QGkMT+A 7.compilation 编制
1SY`V?cu R4x!b`:i 8.reliability 可靠性
))xyaYIZkk -&UP[Mq 9.relevance 相关性
L^b /+R# ']'V?@H]4 10.professional skepticism 职业谨慎
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kNED 11.objectivity 客观性
BK/~2u or)v:4PXW 12. professional competence 专业胜任能力
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<xp WA1h|:Z 13.Senior/CPA-in-charge 项目经理
o)}M$}4 83[gV@LW0m 14.audit engagement letter 业务约定书
s(u,mtG q wd7vYBc, 15.recurring audit 连续审计
("!P_Q# A&8{0 16.the client 委托人
|9&bkojo $?FA7=_ 17.change
CPA 更换
注册会计师 G-#]|) WNo",Vc 18.the existing CPA 现任注册
会计师
vk>EFm8l FQp@/H^ 19.the successor CPA 后任注册
会计师 8+=-!":] 5+yT{,(5 20.the preceding CPA前任
注册会计师 /'<Qk' X) O9PQ 21.issue the audit report 出具审计报告
Xpp%j |u5Xi5q.f 22.expert 专家
|OarE2 K H&o`U(} 23.the board of directors 董事会
+61h!/<W VQe@H8>3 24.knowledge of the entity‘ s business 了解被审计单位情况
y G~7Xo5 +@5@`"Jry 25.assess material misstatement risks评估重大错报风险
hF4gz*Q 8-clL\bm 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
fHc/5uYW =E~)svl6g 27.a general knowledge of —— 初步了解―――的情况
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IJ zPWs5W: [:Y`^iR. 29.the prior year‘s working papers 以前年度
工作底稿
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5 30.minutes of meeting 会议纪要
>/eV4ma" )Co&(;zf 31.business risks 经营风险
YI!@,t 66jL2XU< 32.appropriateness 适当性
@9ndr$t "H"4]m1Wc 33.accounting estimate 会计估计
wz1fl#WU )(`HEl>-9c 34.management representations 管理层声明
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35.going concern assumption 持续经营假设
bzh`s<+ s ;N PY 36.audit plan 审计计划
@b2JR^ 9 U!-Zn! 37.significant audit areas 重点审计领域
c*:H6(u >||=# ; 38.error 错误
uL1$yf' n)6mfoe 39.fraud舞弊
%hO/2u tJgo%P1 40.modified or additional procedures 修改或追加审计程序
;VlA~tv jJU9~5i? 41.misappropriation of assets 侵占资产
stcbM |WMP_sGn 42.transactions without substance 虚假交易
klON6<w LkA_M'G 43.unusual pressures 异常压力
n k@e# 4y$tp18 44.the suspected noncompliance 涉嫌存在违法行为
PY{])z3N v==]v2- 45.materialiy 重要性
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1 Ka,u20 ;E0aTV)Zp 47.approach the materiality level 接近重要性水平
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ImZ!8# @Fs2J_v 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
6'YsSde". 1w|C+m/( 50.misstatements or omissions 错报或漏报
QO|roE f 3t&Bcw$ 51.aggregate 总计
N-cLp}D}WB ^;[|,:8f7L 52.subsequent events 期后事项
8n`O{8:fi kEr;p{5 53.adjust the financial statements 调整财务报表
p.50BcDg #eKg!]4-R 54.perform additional audit procedures 实施追加的审计程序
AFN"#M uhJnDo 55.audit risk 审计风险
D<SLv,Y K[/sVaPZ 56.detection risk 检查风险
,y%4QvG7a `eXTVi|0"~ 57.inappropriate audit opinion 不适当的审计意见
t7].33%\ i=mk#.j~ 58.material misstatement 重大的错报
b?Zt3# .{}=!>U2 59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险
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= +)Gg DE659=Tq 查看《
注会考试《审计》中的128个英文单词(二) 》
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