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h9*z3 1.audit
审计 ?(i{y~ FJP-y5 2.attestation 鉴证
Jz e:[MYS "LTad`]<Ro 3.credibility 可信赖程度
<W $mj04@ ,DkNLE 4.audit of financial statements 财务报表
审计 QMb Ouw C>*u()q>4h 5.agreed-upon procedures 执行商定程序
9zy!Fq r<^HmpUJ 6.high levels of assurance 高水平保证
rh}J3S5vp U\*J9 7.compilation 编制
s,&Z=zt0R pcWPH. 8.reliability 可靠性
I&W=Q[m w&T9;_/ 9.relevance 相关性
}Kbb4]t|" q5)O%l ! 10.professional skepticism 职业谨慎
ut7zVp<" ^3L0w}# 11.objectivity 客观性
7E~;xn; @t_=Yl2; 12. professional competence 专业胜任能力
HCC#j9UN6 5C5sgR C 13.Senior/CPA-in-charge 项目经理
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Yl,S, 14.audit engagement letter 业务约定书
2a Q[zK ( 0_2sfS 15.recurring audit 连续审计
XuM'_FN`A< + @s"zp;F 16.the client 委托人
M:B=\&.O ]|PiF+ 17.change
CPA 更换
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op i6Emhji 18.the existing CPA 现任注册
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n[Y~] C1 GKLl~ 19.the successor CPA 后任注册
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(' & %^1V4 20.the preceding CPA前任
注册会计师 K^<BW(s pJ'"j 6Q 21.issue the audit report 出具审计报告
9Y_HyOZ*GX fSvM(3Y<Qh 22.expert 专家
%S^8c K:#I 23.the board of directors 董事会
fN1-d&T S k\K4 24.knowledge of the entity‘ s business 了解被审计单位情况
:emiQ h^(*Tv-! 25.assess material misstatement risks评估重大错报风险
dn$!& y,,dCca 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
EaY?aAuS: <FkFs{(t 27.a general knowledge of —— 初步了解―――的情况
mLLDE;7|} V#gK$uv 28.a more knowledge of—— 进一步了解的情况
^KT Y? !9VY|&fHe 29.the prior year‘s working papers 以前年度
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!C)x 30.minutes of meeting 会议纪要
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.r9pA; 31.business risks 经营风险
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=ncVnW{ 32.appropriateness 适当性
#r~# I}U q\4Xs$APq 33.accounting estimate 会计估计
">,|V-H A&Usddcp 34.management representations 管理层声明
jZkcBIK2 H;k~oIsk 35.going concern assumption 持续经营假设
Ww+IWW@ ZdWm:(nkU 36.audit plan 审计计划
h_3E)jc M; tqp8 37.significant audit areas 重点审计领域
3J|F?M"N7 C]`$AqKl 38.error 错误
,77d(bR< CXx*_@}MU 39.fraud舞弊
SBk4_J/_ u$Jz~:=, 40.modified or additional procedures 修改或追加审计程序
}I6veagK ;)z:fToh 41.misappropriation of assets 侵占资产
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Ma']?Rb` ;~ $'2f~U 43.unusual pressures 异常压力
/cQueUME` d_E/8R_$L 44.the suspected noncompliance 涉嫌存在违法行为
lc1(t:"[ hPkWCoQpq 45.materialiy 重要性
}"P|`"WW &4x}ppX 46.exceed the materiality level 超过重要性水平
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wLmd> 47.approach the materiality level 接近重要性水平
IT7wT+ U!?_W=? 48.an acceptably low level 可接受水平
;oKZ!ND /}fHt^2H 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
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"W7K"=X 50.misstatements or omissions 错报或漏报
Ls$D$/:q? D4lG[qb 51.aggregate 总计
^?7-r6 CR`Q#Yi 52.subsequent events 期后事项
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Fg5kX .B]MpmpK 54.perform additional audit procedures 实施追加的审计程序
bz2ztH9 n n,V[eW#m'L 55.audit risk 审计风险
j@U]'5EVB FaQe_; 56.detection risk 检查风险
2W96Zju\ p;59? 57.inappropriate audit opinion 不适当的审计意见
^w@%cVh t?x<g <PJ4 58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报
7{)G_?Q& 2G67NC?+ 60.the acceptable level of detection risk 可接受的检查风险
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Z 查看《
注会考试《审计》中的128个英文单词(二) 》
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