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`* 2.attestation 鉴证
t,qz%J&a <2fvEW/#v 3.credibility 可信赖程度
8LlWXeD9 :Q>{Y 4.audit of financial statements 财务报表
审计 ptTp63+ 8&v%>wxR@ 5.agreed-upon procedures 执行商定程序
^%/d]Zwb 7niI65 6.high levels of assurance 高水平保证
h\*I*I8C ;})so 7.compilation 编制
kDWvjT 3@mW/l>X 8.reliability 可靠性
j6BFh=?D jn>RE 9.relevance 相关性
>\>!Q V1@ Z|zT%8.8N 10.professional skepticism 职业谨慎
kSO:xS0 _N ASaNac-3 11.objectivity 客观性
;V4f6[<]'z 4|KtsAVp{ 12. professional competence 专业胜任能力
Ufe@G\uyI Q5tx\GE 13.Senior/CPA-in-charge 项目经理
+<n8O~h .q9i10C 14.audit engagement letter 业务约定书
vkW]?::Cfd r~T3Ieb 15.recurring audit 连续审计
]D|Hq4ug RU,!F99'1 16.the client 委托人
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CPA 更换
注册会计师 \_3#%%z TRQH{O\O 18.the existing CPA 现任注册
会计师
ehQ~+x d]Mjr2h 19.the successor CPA 后任注册
会计师 4z!(!J) &(rR)cG 20.the preceding CPA前任
注册会计师 sQ%gf _eMY? 21.issue the audit report 出具审计报告
n }4L q^$ t`vIcCXqyl 22.expert 专家
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23.the board of directors 董事会
W>rx:O+ TS;?>J- 24.knowledge of the entity‘ s business 了解被审计单位情况
bd3q207> |=ljN7]! 25.assess material misstatement risks评估重大错报风险
;.b^A JiCy77H 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
)n1 7}Qm`V 2f.4P]s`T 27.a general knowledge of —— 初步了解―――的情况
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y7Y g$)sL T>pz?e^5& 29.the prior year‘s working papers 以前年度
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30.minutes of meeting 会议纪要
VtJyE} Fx' E"d 31.business risks 经营风险
?$AWY\ ~QE- $; 32.appropriateness 适当性
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1>Ui 33.accounting estimate 会计估计
-O?&+xIK& VNWa3`w 34.management representations 管理层声明
JM Ikr9/$ HU+zzTgI 35.going concern assumption 持续经营假设
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wv_<be[?* 36.audit plan 审计计划
Shb"Jc_i ?u_O(eg 37.significant audit areas 重点审计领域
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41jlfKiOm ?<-ins 39.fraud舞弊
}uk]1M2= `d.4L.], 40.modified or additional procedures 修改或追加审计程序
d]w%zo,yr "N*i!h 41.misappropriation of assets 侵占资产
9!|+GIjn 3eP7vy 42.transactions without substance 虚假交易
Z7Xic5PI{4 OFcqouGE 43.unusual pressures 异常压力
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F 5FzT^ Ba /^CS 45.materialiy 重要性
'or8CGr^p j9/Ev]im|F 46.exceed the materiality level 超过重要性水平
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vzQYI MJ0UZxnl 47.approach the materiality level 接近重要性水平
{Qr0pjE7R #Ez+1 48.an acceptably low level 可接受水平
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uE\} a#4 'X* 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
rE&+fSBD ;IX*4E'4s 50.misstatements or omissions 错报或漏报
26<Wg7/, JypXQC}~ 51.aggregate 总计
"/}cV5=Z eGh7 ,wngH 52.subsequent events 期后事项
p7kH"j{xD +F3`?6UXz 53.adjust the financial statements 调整财务报表
kw.IVz< ('VHL! 54.perform additional audit procedures 实施追加的审计程序
t?:Q K]Onb{QY 55.audit risk 审计风险
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zm('\KvT fK{[=xMr@ 57.inappropriate audit opinion 不适当的审计意见
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9V;; 58.material misstatement 重大的错报
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?8r> c/\$AJV.H 59.tolerable misstatement 可容忍错报
4%L-3Ij uepL"%.@7| 60.the acceptable level of detection risk 可接受的检查风险
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?Ok@1 查看《
注会考试《审计》中的128个英文单词(二) 》
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