zy[=OX+ NVeRn 1.audit
审计 ;J(,F:N ak) -OL1 2.attestation 鉴证
pV6HQ:y1 +Rgw+o 3.credibility 可信赖程度
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m^2 4.audit of financial statements 财务报表
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0RfovJ oKi1=d+T 5.agreed-upon procedures 执行商定程序
0f%:OU5Y 2<G1'7) 6.high levels of assurance 高水平保证
,-3(^d\1F <j\;>3Q 7.compilation 编制
uX +<`3O *Qx|5L!_ 8.reliability 可靠性
Mlw9#H6 yim$y,=d 9.relevance 相关性
B bw1k r.b6E% D 10.professional skepticism 职业谨慎
-1 5ek%d 11.objectivity 客观性
3DAGW"F J,G9m4Z7 12. professional competence 专业胜任能力
IZ0$=aB7 7NB 9Vu|gD 13.Senior/CPA-in-charge 项目经理
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YC&jKx .> 14.audit engagement letter 业务约定书
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CPA 更换
注册会计师 BZ+ mO / =m9s 18.the existing CPA 现任注册
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lF8dRIav [A9,!YY 19.the successor CPA 后任注册
会计师 1Bk*G>CX9( s#4ew} 20.the preceding CPA前任
注册会计师 ~}IvY?!; Z4AAg 21.issue the audit report 出具审计报告
O)xEF~DaD Gr"7w[|+ 22.expert 专家
!""!sFx)R zrU$SWU 23.the board of directors 董事会
LAY)">*49H <W51 oO 24.knowledge of the entity‘ s business 了解被审计单位情况
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be 25.assess material misstatement risks评估重大错报风险
DV[ Jbl:) <,pLW~2-" 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
FPMSaN P K%c ATA3 27.a general knowledge of —— 初步了解―――的情况
6G<Hi"I qi SEnRG. 28.a more knowledge of—— 进一步了解的情况
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^?X ^+ 6l\UNG7 30.minutes of meeting 会议纪要
5Vqmv<F;$Z nE,gQHw 31.business risks 经营风险
}1]!#yMfq BY4 R@) 32.appropriateness 适当性
rF'^w56 K"k"ml<4E 33.accounting estimate 会计估计
32 1={\X c_G-R+ 34.management representations 管理层声明
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0"kE^= 2rj/wakd 36.audit plan 审计计划
3KG) 6)1* hdf8U 37.significant audit areas 重点审计领域
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EK8E \Qi#'c$5+a 39.fraud舞弊
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8?#%x6;N 40.modified or additional procedures 修改或追加审计程序
cPx~|,)l )"_Ff,9Z! 41.misappropriation of assets 侵占资产
/h7>Z9T sw$R2K{y 42.transactions without substance 虚假交易
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Z~}* 44.the suspected noncompliance 涉嫌存在违法行为
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yul<n>X| 45.materialiy 重要性
j$|j8? 4aalhy<j 46.exceed the materiality level 超过重要性水平
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. QQ?w m6_~`)R8 48.an acceptably low level 可接受水平
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qD Q$?7) yyu+ 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
N;C"X4rV ^J#?hHz 50.misstatements or omissions 错报或漏报
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P&[F t)` yfM>8"h@ 52.subsequent events 期后事项
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d`?U!?Si GhG%>U#&a 54.perform additional audit procedures 实施追加的审计程序
Uh3wj|0 j}rgOz. 55.audit risk 审计风险
0<]$v"`I R<n8M"B 56.detection risk 检查风险
$PatHY@h MtpU~c 57.inappropriate audit opinion 不适当的审计意见
!paN`Fz\a Q$xa 58.material misstatement 重大的错报
<[Tq7cO0 6[+\CS7Lt 59.tolerable misstatement 可容忍错报
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3sf 60.the acceptable level of detection risk 可接受的检查风险
jw/'*e WZ^{zFoZ 查看《
注会考试《审计》中的128个英文单词(二) 》
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