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审计 ,_lwT}*w \^-3)*r 2.attestation 鉴证
WuGm~<NS h=4{.EegG& 3.credibility 可信赖程度
Il;'s [bT@Y:X@` 4.audit of financial statements 财务报表
审计 *}w.xt ;.:UfW 5.agreed-upon procedures 执行商定程序
f(n{7 {2:H`|x 6.high levels of assurance 高水平保证
BW\R "|Q& 7.compilation 编制
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9.relevance 相关性
_mkI;<d]$T t583Q/1@ 10.professional skepticism 职业谨慎
FUcs=7c ga~vQ7I_ 11.objectivity 客观性
iGU N$ ?<LG(WY 12. professional competence 专业胜任能力
dnaf>G3 7T2W%JT-, 13.Senior/CPA-in-charge 项目经理
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1h+O 14.audit engagement letter 业务约定书
Dk"M8_-_ bL[PNUG 15.recurring audit 连续审计
R&alq <m6I)}K 16.the client 委托人
!eTS PM RY~)MS _C 17.change
CPA 更换
注册会计师 r?+u}uH XWUTb\@ 18.the existing CPA 现任注册
会计师
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R@<4Ib| 19.the successor CPA 后任注册
会计师 p4AXQuOP vaxg^n|v9 20.the preceding CPA前任
注册会计师 f%}+.eD +|8Lt[^ux 21.issue the audit report 出具审计报告
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k2NF="o 22.expert 专家
=J'?>-B QJE-$ : 23.the board of directors 董事会
( gFA? aD< V_1# 7 24.knowledge of the entity‘ s business 了解被审计单位情况
& T|-K\* uE|[7,D7;u 25.assess material misstatement risks评估重大错报风险
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G_<[sMC8 Kk(ucO 27.a general knowledge of —— 初步了解―――的情况
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#<e7 Y0 >>8w(PdTn% 29.the prior year‘s working papers 以前年度
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kJGi D7(t6C=FP 30.minutes of meeting 会议纪要
_NZHrN E9:hK 31.business risks 经营风险
^MW%&&,BL "$'~=' [ 32.appropriateness 适当性
U; xWW9 Tz-cN 33.accounting estimate 会计估计
k$ M4NF~$ |G@)B!> 34.management representations 管理层声明
wEbs E<</ \xZBu" 35.going concern assumption 持续经营假设
<khAc1" <`*P/V 36.audit plan 审计计划
htRZ}e KEN-G 37.significant audit areas 重点审计领域
M(E_5@?3 S}f<@-16P 38.error 错误
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I`kp5lGD2 4w6K|v<X 40.modified or additional procedures 修改或追加审计程序
Rx"Qwi, \U c]r|I%D 41.misappropriation of assets 侵占资产
t>sX.=\$ >[: 2 42.transactions without substance 虚假交易
uPXqTkod XXcf!~uO 43.unusual pressures 异常压力
z n! kAliCD) 44.the suspected noncompliance 涉嫌存在违法行为
F.5b|&@ ` W>B8 45.materialiy 重要性
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YP8^.. ^ks^9*'|j 46.exceed the materiality level 超过重要性水平
Av>j+O ; d@4!^vD; 47.approach the materiality level 接近重要性水平
,O)\,tg 2vN(z%p 48.an acceptably low level 可接受水平
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LDM 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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S"sM 50.misstatements or omissions 错报或漏报
mRY6[ *u R<-C>D 51.aggregate 总计
:+Ax3 J\$l3i/I 52.subsequent events 期后事项
X/Rx]}[ 5 hadA>d 53.adjust the financial statements 调整财务报表
si_HN{ <&%1pZ/6. 54.perform additional audit procedures 实施追加的审计程序
786_QV 5l/l] 55.audit risk 审计风险
o'C.,ic?C $2C GRhC 56.detection risk 检查风险
ASa!yV=g [(F<|f:n 57.inappropriate audit opinion 不适当的审计意见
v@uaf=x- 0P40K 58.material misstatement 重大的错报
b Ne\{k %N>NOk) 59.tolerable misstatement 可容忍错报
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+()t8,S, &N_c-@2O 查看《
注会考试《审计》中的128个英文单词(二) 》
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