sEQA C9M B:-qUuS?R 1.audit
审计 j06q3N" O$=[m9V 2.attestation 鉴证
X,)`<
>=O vkFq/+'U 3.credibility 可信赖程度
(%&HufT I\%a< 4.audit of financial statements 财务报表
审计 `1AVw]k 8|5ttdZ 5.agreed-upon procedures 执行商定程序
f-lM[\ma_ nH6Ny 6.high levels of assurance 高水平保证
x4$#x70? P4&3jQ[
o 7.compilation 编制
`Bw>0%. op\'T;xIu 8.reliability 可靠性
T*AXS|=ju 5crd.1@^ 9.relevance 相关性
k[ {h$ <OQn|zU\ 10.professional skepticism 职业谨慎
E}7@?o7u} |@6t"P ]@ 11.objectivity 客观性
G?p !*7N fl8~*\;Xu 12. professional competence 专业胜任能力
/$w,8pV= xSnkv,my< 13.Senior/CPA-in-charge 项目经理
}@Ap_xW C`4m# 14.audit engagement letter 业务约定书
q5@N//<DNN `\}Ck1o 15.recurring audit 连续审计
+7<W.Zii #(i9G^K 16.the client 委托人
S.u1[Yz^ C;mcb$@ 17.change
CPA 更换
注册会计师 zSJSus RM\A$.5 18.the existing CPA 现任注册
会计师
w"A.*8Iu ~AqFLv/% 19.the successor CPA 后任注册
会计师 i?{cB!7 0|a ,bwZ 20.the preceding CPA前任
注册会计师 ~Ox !7Lp .paKV"LJ 21.issue the audit report 出具审计报告
A_:CGtv: aR- ?t14 22.expert 专家
})?t:zX#* y\?T%g 23.the board of directors 董事会
xaPaK- 9oe=*#Ig1m 24.knowledge of the entity‘ s business 了解被审计单位情况
n<
GTc{>Z ? Zhnb0/ 25.assess material misstatement risks评估重大错报风险
uWtj?Q+M| {*BZ;Xh\8 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
4r+@7hnK bR\Oyd~e 27.a general knowledge of —— 初步了解―――的情况
3ql
Y=5Y uK6'TJ 28.a more knowledge of—— 进一步了解的情况
y-.<iq efT@A}sV 29.the prior year‘s working papers 以前年度
工作底稿
y7X2|$9z- EE{]EW( 30.minutes of meeting 会议纪要
m@,u&9K yhuzjn 31.business risks 经营风险
iImy"$yX{ sB~ |V
< 32.appropriateness 适当性
prk@uYCa = <n;9IU 33.accounting estimate 会计估计
pO_$ 8=G+ Bn4wr 34.management representations 管理层声明
}x A Eu,n^ #CV;Np 35.going concern assumption 持续经营假设
N6>ert1 Pg''>6w> 36.audit plan 审计计划
1_=I\zx( I(5sKU3< 37.significant audit areas 重点审计领域
,pTj'I "9^OT 38.error 错误
S/2lK*F ~WW!P_wI, 39.fraud舞弊
BzXTHFMSy !*\J4bJe 40.modified or additional procedures 修改或追加审计程序
_w.H]`C!X b_&KL_vo{| 41.misappropriation of assets 侵占资产
)8JfBzR jap5FG+2 42.transactions without substance 虚假交易
>53Hqzm&
{hH8+4c7 43.unusual pressures 异常压力
M669G;w(K N hY`_?) 44.the suspected noncompliance 涉嫌存在违法行为
1C5~GI ` .gJv})Vi 45.materialiy 重要性
HYwtGj~5 Nf^6t1se 46.exceed the materiality level 超过重要性水平
/*G-\| Oj F]K,$ 47.approach the materiality level 接近重要性水平
_g]h \3 8=-/0y9, 48.an acceptably low level 可接受水平
cD5N'3 O4g2s8k 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
)4;$;
a1
B;A< pNT 50.misstatements or omissions 错报或漏报
UfNcI[xr Swxur+hfH 51.aggregate 总计
-d]v6q'1 E5X#9;U8E" 52.subsequent events 期后事项
~5;2 ni8n ;[q> 53.adjust the financial statements 调整财务报表
NcyE_T 6
9s% 54.perform additional audit procedures 实施追加的审计程序
c?%}J\<n 9TUB3x^ 55.audit risk 审计风险
5@nvcCp ,R7RXpP7t 56.detection risk 检查风险
_x]q`[Dih Vwpy/5Hmp 57.inappropriate audit opinion 不适当的审计意见
K9_@[}Ge ] ]lN[J 58.material misstatement 重大的错报
~(-df> J] )gXVR
M 59.tolerable misstatement 可容忍错报
q M(@wFg k0IztFyj:R 60.the acceptable level of detection risk 可接受的检查风险
c9ea%7o{0a BMH?BRi 查看《
注会考试《审计》中的128个英文单词(二) 》
ZRP[N)Ld$ A(1WQUu j