@<,X0S ( B!uy` 1.audit
审计 |Yx~;q: RXNn[A4xfY 2.attestation 鉴证
_,kj:R. N>Xo_-QCY 3.credibility 可信赖程度
o5d%w-' }#3V+X 4.audit of financial statements 财务报表
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5.agreed-upon procedures 执行商定程序
Y&`=jDI 85>05? 6.high levels of assurance 高水平保证
*F WMn. 57aXQ8u{ 7.compilation 编制
XWDL5K =pr`' 8.reliability 可靠性
rW<KKGsRWQ % BVs47g 9.relevance 相关性
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at/h 10.professional skepticism 职业谨慎
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29b> #:jHp44J 11.objectivity 客观性
[v7F1@6b Uq[>_"} 12. professional competence 专业胜任能力
3^IpE];+:u <5d~P/, 13.Senior/CPA-in-charge 项目经理
a Ve'ry i1UiNJh86 14.audit engagement letter 业务约定书
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,a LuNc,n% 15.recurring audit 连续审计
dW)B1iUo! _uWpJhCT 16.the client 委托人
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CPA 更换
注册会计师 z-BXd @_-hk|Nl@ 18.the existing CPA 现任注册
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C7XxFh 2SD`OABf# 19.the successor CPA 后任注册
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8k2?}/+ 21.issue the audit report 出具审计报告
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?ik6 1!ii;s^e 22.expert 专家
C\\~E9+ \jh'9\ 23.the board of directors 董事会
&[_g6OL Ua<5U5 24.knowledge of the entity‘ s business 了解被审计单位情况
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v 25.assess material misstatement risks评估重大错报风险
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d~5Y M*y)6H k~ 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
kv]~'Srk 2-&k^Gl!: 27.a general knowledge of —— 初步了解―――的情况
6,o~\8ia E08klC0 28.a more knowledge of—— 进一步了解的情况
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|^0XYBxQ 3Q"<<pi!~ 30.minutes of meeting 会议纪要
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G M.Y~1c4f 31.business risks 经营风险
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qfI- 32.appropriateness 适当性
4^:\0UF "/)#O~ 33.accounting estimate 会计估计
uYn_? G ]@dZ{H| 34.management representations 管理层声明
BD68$y }d&_q7L@@6 35.going concern assumption 持续经营假设
Ed"h16j?z rk&IlAE 36.audit plan 审计计划
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xMXXm; 37.significant audit areas 重点审计领域
*Y,x|F E4xj?m^(y= 38.error 错误
s2teym,uG ;P;-}u 39.fraud舞弊
/rMI"khB OJ,` 40.modified or additional procedures 修改或追加审计程序
Mx&&0#;r ,3?Q(=j 41.misappropriation of assets 侵占资产
R,gR;Aarw K:!"+q 42.transactions without substance 虚假交易
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H+1-] 'g` _/F7?^j 44.the suspected noncompliance 涉嫌存在违法行为
Hx#;Z Hcl(3>Jn2 45.materialiy 重要性
;LcVr13J/ E7NV ^4h 46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平
T29Dt }&/o'w2wY 48.an acceptably low level 可接受水平
o1Ph~|s*8 \wo?47+= 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
<<@bl@9' |*:'TKzNS 50.misstatements or omissions 错报或漏报
h^?\xm| os,* 3WO 51.aggregate 总计
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uZM{BgXXD ZZk=E4aae 53.adjust the financial statements 调整财务报表
~$ng^D *vflscgt 54.perform additional audit procedures 实施追加的审计程序
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+B 55.audit risk 审计风险
TFH \K{DM L0*nm.1X 56.detection risk 检查风险
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Q%# 57.inappropriate audit opinion 不适当的审计意见
+,2:g}5 V@Rrn <l 58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报
A9f)tqbc .l>77zM6 60.the acceptable level of detection risk 可接受的检查风险
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W 查看《
注会考试《审计》中的128个英文单词(二) 》
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