CM's6qhQnn +TX
p;6pA 1.audit
审计 Ez1*} yM D*>8/ 2.attestation 鉴证
#WpO9[b> Mw5!9@Fc7 3.credibility 可信赖程度
2Nl("e^kJr :U[_V4?7 4.audit of financial statements 财务报表
审计 yZ)ScB^ 0_y%Qj^e 5.agreed-upon procedures 执行商定程序
B
9Mwj:)} 'Jl.fN 6.high levels of assurance 高水平保证
/s*>V@Q O-2H!58$) 7.compilation 编制
6k3l/ ~R y<.!TULa_ 8.reliability 可靠性
]R>k0X.V :3n.nKANr 9.relevance 相关性
et ~gO!1:* d<b,LD^ 10.professional skepticism 职业谨慎
".i{WyTt rqh,BkQ0t 11.objectivity 客观性
22r01qH qiF~I0_0 12. professional competence 专业胜任能力
_0j}(Q>|H# 1W!n"3# 13.Senior/CPA-in-charge 项目经理
B# H dO// 14.audit engagement letter 业务约定书
RK3/!C`
uN(~JPAw5 15.recurring audit 连续审计
aC$g(>xFt I!<v$ 16.the client 委托人
n)7icSc /[IQ:':^ 17.change
CPA 更换
注册会计师 R39R$\ i
}gxq 18.the existing CPA 现任注册
会计师
G-^ccdT yl ;'Ru: 19.the successor CPA 后任注册
会计师 C;)
xjZiR 0amz#VIB<u 20.the preceding CPA前任
注册会计师 |O9=C`G_ udZ: OU< 21.issue the audit report 出具审计报告
1;gSf.naG zB$6e!fc 22.expert 专家
>C}RZdO~ kZ.3\ 23.the board of directors 董事会
*&0Hz{| ?^vZ{B)&0E 24.knowledge of the entity‘ s business 了解被审计单位情况
ed*AU,^@v GKtQ>39B 25.assess material misstatement risks评估重大错报风险
/a|NGh% Aii[=x8 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
~=mM/@
HD bC{8yV=) 27.a general knowledge of —— 初步了解―――的情况
PK4UdT Madaxx 28.a more knowledge of—— 进一步了解的情况
nu<!/O w$ { 29.the prior year‘s working papers 以前年度
工作底稿
k-e@G' 6 {Z\cwP)c 30.minutes of meeting 会议纪要
iIw
ea` s-V$N 31.business risks 经营风险
lpUtNy xH[yIfHkG@ 32.appropriateness 适当性
OJ 5 !+#> B^?XE(. 33.accounting estimate 会计估计
q_&IZ,{Vk ;al
FK*K6 34.management representations 管理层声明
|]cDz
FOCoiocPi 35.going concern assumption 持续经营假设
${hyNt M`0(!Q} 36.audit plan 审计计划
4 ,p#:! DeOXM=&z 37.significant audit areas 重点审计领域
n$.1Wk" >j50
;</ 38.error 错误
7$(_j<o` jrm0@K+<IA 39.fraud舞弊
aGPqh,<QD |EF>Y9
40.modified or additional procedures 修改或追加审计程序
O6y @G
.+ +w "XNl 41.misappropriation of assets 侵占资产
<1aa~duT Bj@x$v#/^ 42.transactions without substance 虚假交易
f5@.^hi[ ;"1/#CY773 43.unusual pressures 异常压力
)fNGB]%
MWBXs75I 44.the suspected noncompliance 涉嫌存在违法行为
p1Q/g Il r2RBrZ@1 45.materialiy 重要性
C@%iQ]= $ "Afy)Ir 46.exceed the materiality level 超过重要性水平
za,6du6
?E%+}P 47.approach the materiality level 接近重要性水平
+x(YG(5\w 1'Nh jL 48.an acceptably low level 可接受水平
8+ov(B;( d [r-k 2 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
:i.t)ES ]a M-p@ 50.misstatements or omissions 错报或漏报
a~,Kz\Tt E
${J 51.aggregate 总计
xpAok] 0 <g{ V 52.subsequent events 期后事项
\Dfm(R
\6{LR& 53.adjust the financial statements 调整财务报表
P7Xg{L&@. ^}J<)}Q 54.perform additional audit procedures 实施追加的审计程序
s'TY[
tj[ c#@[B 55.audit risk 审计风险
7{4w2) SnW7 x 56.detection risk 检查风险
R
pYcD ;=a_B1"9u 57.inappropriate audit opinion 不适当的审计意见
k=`$6(>Fz
q
(gjT^aN 58.material misstatement 重大的错报
z|I0-1tAK 33 :@* 59.tolerable misstatement 可容忍错报
9mDnKW \9w~pO 60.the acceptable level of detection risk 可接受的检查风险
H'Nq#K yPoSJzC=[ 查看《
注会考试《审计》中的128个英文单词(二) 》
h,t:] <[ZI.+_Wt