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"w|g~x]c 'zZcn" +! 1.audit
审计 l"(6]Z 4 QA#3bFZt1n 2.attestation 鉴证
'?QuJFki Km#pX1]>e 3.credibility 可信赖程度
\4d.sy0&>- B@y(. 4.audit of financial statements 财务报表
审计 &a,OfSz b:J(b? 5.agreed-upon procedures 执行商定程序
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J+ 6.high levels of assurance 高水平保证
"LhvzM-<8 @n&<B`/ 7.compilation 编制
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&HW1mNF9 ? "/ fPV- 9.relevance 相关性
%+)o'nf"U D*PYr{z' 10.professional skepticism 职业谨慎
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S=`+Ryc ~EzaC?fQ 12. professional competence 专业胜任能力
+pm[f["C. uX/$CM 13.Senior/CPA-in-charge 项目经理
JAjmrX !4"^`ors$ 14.audit engagement letter 业务约定书
}n_p$g[Nj/ N2'qpxOLI 15.recurring audit 连续审计
3REx45M2 WLa!.v> 16.the client 委托人
M:KbD| WE6a' 17.change
CPA 更换
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p{j 18.the existing CPA 现任注册
会计师
:~Q!SL N -|k)tvAm 19.the successor CPA 后任注册
会计师 dy__e ^qi '_\;jFAM 20.the preceding CPA前任
注册会计师 ;22l"-F )tHaB, 21.issue the audit report 出具审计报告
57a2^ |BT MJ:B 22.expert 专家
im7nJQ^H$q L4u;|-znw 23.the board of directors 董事会
9^"b*&>P T<3BT 24.knowledge of the entity‘ s business 了解被审计单位情况
0Sq][W= {GDmVWG0q 25.assess material misstatement risks评估重大错报风险
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, 0P^L }VVX 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
%CwL:.| gWABY%!} 27.a general knowledge of —— 初步了解―――的情况
=gfI!w *L6PLe 28.a more knowledge of—— 进一步了解的情况
j"^+oxH Hs?e0Z=N 29.the prior year‘s working papers 以前年度
工作底稿
(&|_quP7O %W,D;?lEo> 30.minutes of meeting 会议纪要
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\Bk 'i;|c 31.business risks 经营风险
)#|<w9uec TD[EQ 32.appropriateness 适当性
W?yd#j `RU[8@ 2% 33.accounting estimate 会计估计
_lzyMEdr :@W.K5 34.management representations 管理层声明
Uoya3#4 G }+o:j'jB 35.going concern assumption 持续经营假设
S po?i.# Zwcy4>8 36.audit plan 审计计划
{oc igR0 NK|? y 37.significant audit areas 重点审计领域
alh >"9~! yR{x}DbG 38.error 错误
!US d9 MMB@.W 39.fraud舞弊
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!iWyz [7(-T?_ 40.modified or additional procedures 修改或追加审计程序
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<Ft\ 41.misappropriation of assets 侵占资产
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%ip> +*\X]06 42.transactions without substance 虚假交易
08X_}97#WF DeR='7n 43.unusual pressures 异常压力
Hf'G8vW N#lDW~e' 44.the suspected noncompliance 涉嫌存在违法行为
&g2 Eptx# +("7ZK? 45.materialiy 重要性
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/xRs 46.exceed the materiality level 超过重要性水平
syU9O&< vvUSeG\n#j 47.approach the materiality level 接近重要性水平
cvwhSdZu8 GgaTn!mJt 48.an acceptably low level 可接受水平
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sr@j$G#uW5 gP+fN$5'd 50.misstatements or omissions 错报或漏报
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VMoSLFp^R qV5DW0. 52.subsequent events 期后事项
n| GaV q+B&orp 53.adjust the financial statements 调整财务报表
~Lc066bLeq +[SgO}sF 54.perform additional audit procedures 实施追加的审计程序
)%!XSsY.N| Sq:0w 55.audit risk 审计风险
cRX~z R/"x}B1d 56.detection risk 检查风险
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GUsl PnG 57.inappropriate audit opinion 不适当的审计意见
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8{\r$ 099sN"kf 58.material misstatement 重大的错报
@( n^T ]%Zz \Q 59.tolerable misstatement 可容忍错报
1-.~7yC (C]o,7cYS 60.the acceptable level of detection risk 可接受的检查风险
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注会考试《审计》中的128个英文单词(二) 》
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