n8 eR?'4 C +%&!Q 1.audit
审计 hd2 X/" 2I#4jy/g 2.attestation 鉴证
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YxPk) 3.credibility 可信赖程度
m b\}F9 ,/;mK_6 4.audit of financial statements 财务报表
审计 0}UJP ,HxsU,xiG 5.agreed-upon procedures 执行商定程序
AqKl}8 I9`R LSn 6.high levels of assurance 高水平保证
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Pulbk8 7.compilation 编制
bV#U&)| ^ )Lh5 8.reliability 可靠性
F-)lRGw :H$D-pbJ4 9.relevance 相关性
64^dy V,; RrkS!E[C 10.professional skepticism 职业谨慎
oOhm`7iy IwIk;pB O 11.objectivity 客观性
Ne<"o]_M QJ`#&QRp 12. professional competence 专业胜任能力
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/^,s 13.Senior/CPA-in-charge 项目经理
:4"SJ fa#]G^f 14.audit engagement letter 业务约定书
^IxT.g .-;K$'YG 15.recurring audit 连续审计
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Ek +L"7 j w)Lofn 17.change
CPA 更换
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|d{V+e 18.the existing CPA 现任注册
会计师
_=1SR\ Tw{H+B"uVz 19.the successor CPA 后任注册
会计师 qwu++9BM OYJy;u3" 20.the preceding CPA前任
注册会计师 ^j?\_r'j 9x,Aqr$t 21.issue the audit report 出具审计报告
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23.the board of directors 董事会
TR,,=3n C+Wb_ 24.knowledge of the entity‘ s business 了解被审计单位情况
I?v)>||Q t@1e9uR 25.assess material misstatement risks评估重大错报风险
(}fbs/8\p OE-$P 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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+(5 H$O{h 27.a general knowledge of —— 初步了解―――的情况
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p#O#MN* pr\yc 29.the prior year‘s working papers 以前年度
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({aPtSt! !Y-MUZ$f 30.minutes of meeting 会议纪要
pvTV* $=$I^hV 31.business risks 经营风险
5j`"@C5;O +~=>72/r 32.appropriateness 适当性
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33.accounting estimate 会计估计
iYA06~d !o*BRR* 34.management representations 管理层声明
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e #6_?7 (X 35.going concern assumption 持续经营假设
3O<<XXar gh}FZs5P 36.audit plan 审计计划
M|FwYF^ C81+nR 37.significant audit areas 重点审计领域
/`0*!sN*5 ]y$D@/L@ 38.error 错误
bslv_OxJ |hehROUn 39.fraud舞弊
zzuDI_,/ Y>EwU 40.modified or additional procedures 修改或追加审计程序
(`4^|_gw 88h-.\%Z 41.misappropriation of assets 侵占资产
?)1h.K1}M 8[,,Kr)- 42.transactions without substance 虚假交易
SxC$EQgL %|Gi'-'|b$ 43.unusual pressures 异常压力
BgD;"GD*W ;=hl!CB 44.the suspected noncompliance 涉嫌存在违法行为
j*Q/vY!T OnF+ 45.materialiy 重要性
HGB96,o f9 C;wN>HE 46.exceed the materiality level 超过重要性水平
K8{j oh QY-P!JD 47.approach the materiality level 接近重要性水平
W<yh{u&, B8Jev\_ 48.an acceptably low level 可接受水平
z]Z>+| A2Rr*e 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
)qD%5} t (G}*ho 50.misstatements or omissions 错报或漏报
k$}XZ,Q !li Q;R& 51.aggregate 总计
}Q`Kg8L w48T? 52.subsequent events 期后事项
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AW{ 53.adjust the financial statements 调整财务报表
?;+=bKw0 l+bP48 54.perform additional audit procedures 实施追加的审计程序
d4[M{LSl m'r6.Hp3Ng 55.audit risk 审计风险
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nW 1`] 56.detection risk 检查风险
=nA;,9% it5].A& 57.inappropriate audit opinion 不适当的审计意见
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ma]Ps 59.tolerable misstatement 可容忍错报
`HgT5} odny{ePAf 60.the acceptable level of detection risk 可接受的检查风险
nBaY| iF{
eGi 查看《
注会考试《审计》中的128个英文单词(二) 》
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