r:4IKuTR ue<<Y"NR 1.audit
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'rU 2.attestation 鉴证
)Cvzj<Q0 )O C[;>F7 3.credibility 可信赖程度
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_%{ jSp&mD*xv 4.audit of financial statements 财务报表
审计 @n*D>g NqE7[wH 5.agreed-upon procedures 执行商定程序
ID# qKFFW 1Z8Oh_DC 6.high levels of assurance 高水平保证
Mk/!,N<h# 5dw@g4N %^ 7.compilation 编制
OG7v'vmY `yX+NRi(s 8.reliability 可靠性
e uHu} [.xk 9.relevance 相关性
}, &,Dt '8kjTf#g<l 10.professional skepticism 职业谨慎
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Z[- =^y{@[p`( 11.objectivity 客观性
ZHECcPhz Fi%W\Y' 12. professional competence 专业胜任能力
*jw$d8q2 Ny,A#-? 13.Senior/CPA-in-charge 项目经理
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q}SH }"B? 8T@_~ 14.audit engagement letter 业务约定书
9$V_=Bo uf'P9MA}> 15.recurring audit 连续审计
[j]J_S9jJ tr9Y1vxo{ 16.the client 委托人
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Vyhf&7 [Pwo,L,) 17.change
CPA 更换
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@N |4> r" 18.the existing CPA 现任注册
会计师
w+q;dc8 qL5#.bR 19.the successor CPA 后任注册
会计师 ro^6:w3O^ :8Ts'OGwI 20.the preceding CPA前任
注册会计师 xT?} wF |+xtFe 21.issue the audit report 出具审计报告
yX.5Y|A< Rk jKIa 22.expert 专家
KR+BuL+L JRjMt-7H_ 23.the board of directors 董事会
@W\4UX3dK + }XL>=-5 24.knowledge of the entity‘ s business 了解被审计单位情况
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~)SCN>- 25.assess material misstatement risks评估重大错报风险
d?&!y]RS# m7wc)"`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
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27.a general knowledge of —— 初步了解―――的情况
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"ex~LB 28.a more knowledge of—— 进一步了解的情况
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V4v4 29.the prior year‘s working papers 以前年度
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ePQ 30.minutes of meeting 会议纪要
SeNF!k% Y MHnf\|DX 31.business risks 经营风险
$mI:Im`s ~r>EF!U`h 32.appropriateness 适当性
s 9|a2/{ e8ULf~I 33.accounting estimate 会计估计
1;Wkt9]9 UC+7-y, 34.management representations 管理层声明
mU3Y) by|?g8 35.going concern assumption 持续经营假设
FJd8s* k99gjL` 36.audit plan 审计计划
9!xD~(Kr %eJ\d?nw 37.significant audit areas 重点审计领域
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eGG !M]%8NTt2 38.error 错误
ZO%fS'n jW1YTQ 39.fraud舞弊
_<%\h?W$ _z<Y#mik 40.modified or additional procedures 修改或追加审计程序
'"xL}8HX} <;z[+6T 41.misappropriation of assets 侵占资产
S_|9j{w) Q3BLL`W~ 42.transactions without substance 虚假交易
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`i t+D "GwWu-GS 45.materialiy 重要性
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1ft ^sT+5M^ 46.exceed the materiality level 超过重要性水平
!@^y)v Mt[Bq6}ZD 47.approach the materiality level 接近重要性水平
e0v9uQ%F5 `jb0+{08 48.an acceptably low level 可接受水平
:cXIO a9D gy_!Y 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)Znb;`?a MtZt8s 50.misstatements or omissions 错报或漏报
8/Et&TJ` FylWbQU9 51.aggregate 总计
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#nvao pAJ=f}",]E 52.subsequent events 期后事项
y3={NB+ G *mO&:q 53.adjust the financial statements 调整财务报表
rPiiC/T.` o{{:|%m3Q 54.perform additional audit procedures 实施追加的审计程序
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Zk .]b >vD['XN, 55.audit risk 审计风险
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+x- |u^)RB 56.detection risk 检查风险
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QT"R H_%d3 RI 57.inappropriate audit opinion 不适当的审计意见
pG,<_N@P HCX!P4Hj 58.material misstatement 重大的错报
H o4B 457fT | 59.tolerable misstatement 可容忍错报
K[Yc<Q =w',-+@ 60.the acceptable level of detection risk 可接受的检查风险
_L*f8e8 8lU;y)Z 查看《
注会考试《审计》中的128个英文单词(二) 》
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