xhcFZTj/( P^'TI[\L9 1.audit
审计 Xz,fjKUnN T'6MAxEZUq 2.attestation 鉴证
jxc^OsYj L5[{taZ, 3.credibility 可信赖程度
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审计 L2\<iJA}c N 2XL5< 5.agreed-upon procedures 执行商定程序
#jj+/>ZOi ohU}ST:9 6.high levels of assurance 高水平保证
s5s'[< r7ebF JEf 7.compilation 编制
9{*$[%d1 k~%j"%OB 8.reliability 可靠性
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$qj&2 N }G/!9Zq 9.relevance 相关性
<%4M\n B6kc9XG 10.professional skepticism 职业谨慎
sHqa(ynK J?#Xy9dz 11.objectivity 客观性
h0.2^vM)R )L/0X40<. 12. professional competence 专业胜任能力
m?O~(6k@C 6?(yMSKa 13.Senior/CPA-in-charge 项目经理
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q0C%">>1# 14.audit engagement letter 业务约定书
xlcL;e&^P &+5ij;AD 15.recurring audit 连续审计
Z% DJ{!Hnh X$2f)3 16.the client 委托人
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CPA 更换
注册会计师 }el7@Gv .H@b zm 18.the existing CPA 现任注册
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会计师 $35C1" 1/f{1k 20.the preceding CPA前任
注册会计师 s*Nb=v.e9 9OYyR 21.issue the audit report 出具审计报告
\RqH"HqD a]/KJn/B( 22.expert 专家
B:Y F|k}T OO2uE ;( 3 23.the board of directors 董事会
h% eGtd$n 4/ WKR3X 24.knowledge of the entity‘ s business 了解被审计单位情况
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\E=MV~:R 25.assess material misstatement risks评估重大错报风险
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P;`Awp? sW-0G$,| 27.a general knowledge of —— 初步了解―――的情况
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vOnS0,y 28.a more knowledge of—— 进一步了解的情况
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'&+]85_&$ IH&0>a 30.minutes of meeting 会议纪要
k;B[wEW@ j1;<3)%0 31.business risks 经营风险
r+d+gO. ! 1Hs;K 32.appropriateness 适当性
7},oY""8 &) 64:l& 33.accounting estimate 会计估计
182g6/, * RyU*au 34.management representations 管理层声明
>8ryA$ UEx13!iFo 35.going concern assumption 持续经营假设
Y7zs)W8xTT #mU<]O 36.audit plan 审计计划
Z($i+L% . GM8Q#vc 37.significant audit areas 重点审计领域
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@ta:9wZ }hsNsQ 39.fraud舞弊
;Xf1BG r D>8p:^3g 40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产
BT&R:_: b*Q3j}c Z 42.transactions without substance 虚假交易
R[14scV Ph%{h" 43.unusual pressures 异常压力
pSb tm74 7H09\g& 44.the suspected noncompliance 涉嫌存在违法行为
tfe]=_U 2WDe34 45.materialiy 重要性
^r-d.1 X0iy 46.exceed the materiality level 超过重要性水平
=tbfBK+ B~^*@5#0| 47.approach the materiality level 接近重要性水平
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<|tC#<z ,p3]`MG 48.an acceptably low level 可接受水平
I`(53LCqo m 94PFD@N 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
<5D4h! 1a/C(4_k 50.misstatements or omissions 错报或漏报
uJCp 5+11J[~{ 51.aggregate 总计
8^^ 1h AmHj\NX$ 52.subsequent events 期后事项
]E-3/r$_cO g5y`XFY 53.adjust the financial statements 调整财务报表
>SLQW m5iCvOP 54.perform additional audit procedures 实施追加的审计程序
wgIm{;T[u 6`7tTn?n 55.audit risk 审计风险
aPzn4}~/_ .hu7JM+ 56.detection risk 检查风险
rH!sImz, *1Bq>h: 57.inappropriate audit opinion 不适当的审计意见
%'ah,2a% nhdZC@~E0 58.material misstatement 重大的错报
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,{!,%]bC "o+?vx- 60.the acceptable level of detection risk 可接受的检查风险
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en lHtywZ@%3 查看《
注会考试《审计》中的128个英文单词(二) 》
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