XEM'}+d R\Z:n* 1.audit
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~`#-d ^s: JWP*>\P 3.credibility 可信赖程度
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[ee%c Xo +A_J1iJ< 6.high levels of assurance 高水平保证
o`,Qku k Tsb{25`+ 7.compilation 编制
wmr-}Y!9u% 36m5bYMd) 8.reliability 可靠性
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DrW#v- d 6$ Q,Y}j 10.professional skepticism 职业谨慎
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Y]`.InG@ 12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理
HHk)ZfWRo {1J&xoV" 14.audit engagement letter 业务约定书
)o _j]K+xI 0Sl]!PZR1 15.recurring audit 连续审计
hmbj*8 \Xrw"\")j 16.the client 委托人
6"j_iB %%%fL;-y 17.change
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注册会计师 ^>4o$} wgeNs9L 18.the existing CPA 现任注册
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会计师 q!'rz Ac k}QzXO 20.the preceding CPA前任
注册会计师 em@EDMvI #:fQ.WWO 21.issue the audit report 出具审计报告
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DmqX"x%P 22.expert 专家
4_M>OD/" [V#r7a 23.the board of directors 董事会
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`rY2up#% u9-nt}hGYM 25.assess material misstatement risks评估重大错报风险
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Yz+3 3cl9wWlJ_E 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
iyx>q!P F-Z%6O,2 27.a general knowledge of —— 初步了解―――的情况
8Q`WB0E<| )8gGv 28.a more knowledge of—— 进一步了解的情况
ig"uXs Tq<2`*Qs 29.the prior year‘s working papers 以前年度
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my7h( m"tOe? 30.minutes of meeting 会议纪要
9e!NOl\_;. beY=g7| 31.business risks 经营风险
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- w6|9|f/ 32.appropriateness 适当性
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33.accounting estimate 会计估计
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DG)g3# ~.Ik#At 34.management representations 管理层声明
yWPIIWHx! +WJ(QZEhD 35.going concern assumption 持续经营假设
AS!6XT &Y P#M| 36.audit plan 审计计划
e`tLR- & QA!_} N4n 37.significant audit areas 重点审计领域
xk~IN%\ 1xyU 38.error 错误
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Y-w?'p?W 39.fraud舞弊
;d.K_P v'2[[u{7* 40.modified or additional procedures 修改或追加审计程序
5}ie]/[| #4LFG\s 41.misappropriation of assets 侵占资产
CLD-mx|? ".*x!l0y7 42.transactions without substance 虚假交易
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vEM(bT=H 43.unusual pressures 异常压力
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bte~c XhzGLYb~I` 45.materialiy 重要性
6Sj6i^" ]-o"}"3Ef 46.exceed the materiality level 超过重要性水平
t,)N('m}= wbyE;W 47.approach the materiality level 接近重要性水平
2g{)AtK$# +eX)48 48.an acceptably low level 可接受水平
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[\ \/7i-B]G7 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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'2&H 50.misstatements or omissions 错报或漏报
~%u|[$ %WG9 dYdS 51.aggregate 总计
K[\'"HyQ,X :m=m}3/: 52.subsequent events 期后事项
X#a`K]!B T Zir>5 53.adjust the financial statements 调整财务报表
/76 1o\Q 6!iJ;1PeE 54.perform additional audit procedures 实施追加的审计程序
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H DZ_t: 55.audit risk 审计风险
z7.|fE)<6 SxgYjIa- 56.detection risk 检查风险
.N4 z!QDTIb 57.inappropriate audit opinion 不适当的审计意见
`;,Pb&W~ <<9Va. 58.material misstatement 重大的错报
a>4uiFiv "yziXT@V 59.tolerable misstatement 可容忍错报
R)?{]]v ^_I} x)i*@ 60.the acceptable level of detection risk 可接受的检查风险
~sQjl] Uv_N x10 查看《
注会考试《审计》中的128个英文单词(二) 》
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