h.g11xa Q4Q*5> 1.audit
审计 `yHV10 Ni{(=&*= 2.attestation 鉴证
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~A X{ZBS^M 3.credibility 可信赖程度
O.1Z3~r-N `96:Z-!} 4.audit of financial statements 财务报表
审计 ZV_Z)< 6A/Nlk. 5.agreed-upon procedures 执行商定程序
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y?P:yy r+>E`GGQ 6.high levels of assurance 高水平保证
U^~K-!0 +?(2-RBd 7.compilation 编制
ZsUxO%jP _pKW($\ 8.reliability 可靠性
IX^k<Jqr wr8n*Du 9.relevance 相关性
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: 10.professional skepticism 职业谨慎
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4aap2^ aM3%Mx?w 11.objectivity 客观性
M{:gc7% < 7zyRm@S 12. professional competence 专业胜任能力
Nd#t != EUe2<G 13.Senior/CPA-in-charge 项目经理
`t: 7&$>T i,FG?\x@ 14.audit engagement letter 业务约定书
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Ey^ d^Ra1@0"q2 15.recurring audit 连续审计
x-U:T.+{ /^#k/z 16.the client 委托人
AzN.vA)q DhY9)>4M 17.change
CPA 更换
注册会计师 #:vos VqG M`KrB5a+6 18.the existing CPA 现任注册
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ph30 /*8 |I7P0JqP 19.the successor CPA 后任注册
会计师 LlRvm/ HHCsWe- 20.the preceding CPA前任
注册会计师 u|WX?@\ ^Cyx"s't 21.issue the audit report 出具审计报告
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BYVp~!u \Q*3/_}G 23.the board of directors 董事会
:I F&W=?9 X5qU>'?` 24.knowledge of the entity‘ s business 了解被审计单位情况
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9`9 25.assess material misstatement risks评估重大错报风险
_"a(vfl# }&rf'E9 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
lV`y6 {o#T \?GUGs 27.a general knowledge of —— 初步了解―――的情况
3l`yy])t 0UWLs_k: 28.a more knowledge of—— 进一步了解的情况
W8yr06{] +tdt>)a 29.the prior year‘s working papers 以前年度
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15uVvp/ jLD=EJ 30.minutes of meeting 会议纪要
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3cQ QCa$<~c 31.business risks 经营风险
{TzKHnP %I(N 32.appropriateness 适当性
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# u^F B A<9ZX=DAjw 34.management representations 管理层声明
JF%+T yMe `8xe2=Ub 35.going concern assumption 持续经营假设
u+[ZWhKUp 5U3="L 36.audit plan 审计计划
Bu>srX9f =o{zw+|% % 37.significant audit areas 重点审计领域
o*f7/ZP1o 3UD_2[aqN( 38.error 错误
I@+dE V`Lf GZXUB0W\@) 39.fraud舞弊
SG8|xoL HP. j. 40.modified or additional procedures 修改或追加审计程序
aMZ6C <N l]T|QhiVd 41.misappropriation of assets 侵占资产
1reJ7b0 f*1.Vg0`- 42.transactions without substance 虚假交易
{G%`K,T GLnj& Ve 43.unusual pressures 异常压力
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%Ni)^ 3UslVj1u 45.materialiy 重要性
RA>xol~xy E:&=A 4% 46.exceed the materiality level 超过重要性水平
=6ZZ/+6b #XQEfa 47.approach the materiality level 接近重要性水平
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-?2ThvT QI=",vmau 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
|"5NI'X? t$]lK6 50.misstatements or omissions 错报或漏报
/XS}<!)% A$;U*7TJuO 51.aggregate 总计
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52.subsequent events 期后事项
'F5&f9A K> lA6i7? 53.adjust the financial statements 调整财务报表
Cb x/ lDCoYX_ 54.perform additional audit procedures 实施追加的审计程序
Dx 4?6 #J)sz,)( 55.audit risk 审计风险
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[Sg1\UTl 57.inappropriate audit opinion 不适当的审计意见
:nCGqg uPr@xff 58.material misstatement 重大的错报
oa}-=hG h-<('w:A 59.tolerable misstatement 可容忍错报
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crz )F" (}V.xi 查看《
注会考试《审计》中的128个英文单词(二) 》
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