wq@{85 ]6BV`r] 1.audit
审计 8+yCP_Y4 aUTXg60l* 2.attestation 鉴证
DN%b!K: -mur`tC 3.credibility 可信赖程度
mufJ@Y S# )W1tBi 4.audit of financial statements 财务报表
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9X:s?B/ 5.agreed-upon procedures 执行商定程序
MJDW-KL- j{?ogFfi 6.high levels of assurance 高水平保证
C@#KZ`c) }mx>3G{d 7.compilation 编制
,VdNP +8#hi5e 8.reliability 可靠性
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9.relevance 相关性
e"@Ag:r@a h.%)RW? 10.professional skepticism 职业谨慎
7i@vj7K )GC9%mF; 11.objectivity 客观性
@3_[NI% ;?K>dWf3f 12. professional competence 专业胜任能力
CqkY_z ]b6g Z< 13.Senior/CPA-in-charge 项目经理
lI*uF~ 'D a2!;$B% 14.audit engagement letter 业务约定书
Y$\c_#/] [d^ [Y:I'\ 15.recurring audit 连续审计
{)L*\r ![l`@NH[U 16.the client 委托人
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CPA 更换
注册会计师 ["65\GI? u>y/<9]q8 18.the existing CPA 现任注册
会计师
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(l]_0-Z 19.the successor CPA 后任注册
会计师 7(W"NF{r li7"{+ct 20.the preceding CPA前任
注册会计师 76BA1x+G .FWi$B'; 21.issue the audit report 出具审计报告
G%#M17 D]StDOmM 22.expert 专家
*<"#1H/q J7Y lmi 23.the board of directors 董事会
E$1P H) MLk%U 4 24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险
i~sW_f+ vZJu=t 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
:)g}x&A^$ N*NGC!p`N 27.a general knowledge of —— 初步了解―――的情况
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L_{gM`UFc 4ynGXJmMlR 29.the prior year‘s working papers 以前年度
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q!<lI 30.minutes of meeting 会议纪要
JuM4Njz| {wwkbc* 31.business risks 经营风险
$_orxu0W tuIQiWHbM 32.appropriateness 适当性
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^P~NE#p5 Fsi;[be$A 34.management representations 管理层声明
B +<i=w \yKYBfp-p 35.going concern assumption 持续经营假设
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c-L$bD 36.audit plan 审计计划
v~`'!N8 %XiF7<A& 37.significant audit areas 重点审计领域
MNWuw;:v <4,LTB]9- 38.error 错误
8Luw<Q qku}cWD9/_ 39.fraud舞弊
k+;XQEH V \Sl->: 40.modified or additional procedures 修改或追加审计程序
B82SAV/O dk[MT'DV 41.misappropriation of assets 侵占资产
Lxqv /pYp,ak 42.transactions without substance 虚假交易
ipH'}~=ID Uf\,U8U B 43.unusual pressures 异常压力
O;H|nW} i{2ny$55h 44.the suspected noncompliance 涉嫌存在违法行为
||^+( ,f)#&}x*2+ 45.materialiy 重要性
2Mw^EjR >^TcO 46.exceed the materiality level 超过重要性水平
/j$`Cq3I a*bAf'= 47.approach the materiality level 接近重要性水平
6X[Mn2wYW W`g zMx 48.an acceptably low level 可接受水平
F*J@OY8i AoFxh o 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
y\@INA^ #2*6esP 50.misstatements or omissions 错报或漏报
zya2 O?s #Zj3SfU~` 51.aggregate 总计
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Ty (pT7m 52.subsequent events 期后事项
*EllE+M{n W+`T:Mgh 53.adjust the financial statements 调整财务报表
7 DW_G t*(buAx 54.perform additional audit procedures 实施追加的审计程序
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rI>D 55.audit risk 审计风险
Y"UB\_= -a`PW 56.detection risk 检查风险
+(/' b'* ;Yu|LaI\<m 57.inappropriate audit opinion 不适当的审计意见
qj:\)#I 7(plHW| 58.material misstatement 重大的错报
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b<8,'QgB v18OUPPX 60.the acceptable level of detection risk 可接受的检查风险
k4+ Q$3" v0u, :eZ4 查看《
注会考试《审计》中的128个英文单词(二) 》
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