S9mj/GpL3 R,tR{| 8 1.audit
审计 x3)qK6,\ u+S*D\p<` 2.attestation 鉴证
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j'I 3.credibility 可信赖程度
0Ebs-kP $NqT={! 4.audit of financial statements 财务报表
审计 m%m8002 Nk]r2^.z[ 5.agreed-upon procedures 执行商定程序
eRD s?n3F 3pm;?6i6 6.high levels of assurance 高水平保证
VTD'D+t i5|!MIY 7.compilation 编制
)V+;7j<"D K47W7zR 8.reliability 可靠性
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"M2HiV 9.relevance 相关性
!K_%@|: 7% 7j{SCE; 10.professional skepticism 职业谨慎
oc>,5 x <1V!-D4xu 11.objectivity 客观性
:tNH Cx ~^Gk7 12. professional competence 专业胜任能力
WG<D+P A"p7N?|% 13.Senior/CPA-in-charge 项目经理
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n< |UE&M3S 14.audit engagement letter 业务约定书
&rk/ya[ 4R@3jGXb8q 15.recurring audit 连续审计
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Q+gQ"l,95 16.the client 委托人
D24@lZ`g~ #O qfyY! 17.change
CPA 更换
注册会计师 HBeOK .\qZkk}2l 18.the existing CPA 现任注册
会计师
3-srt^>w* 7>v1w:cC] 19.the successor CPA 后任注册
会计师 PWx2<t<;9 z1_\P) M 20.the preceding CPA前任
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~ O0c#-K.f 21.issue the audit report 出具审计报告
wSnY;Z9W_ 4 mPCAA7 22.expert 专家
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Oy#T< 23.the board of directors 董事会
1]m]b4] ~M2w&g;1 24.knowledge of the entity‘ s business 了解被审计单位情况
8E ^yHd4Y #8QQZdC8` 25.assess material misstatement risks评估重大错报风险
>kd&>)9v C]p3,G,oN 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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- 27.a general knowledge of —— 初步了解―――的情况
p.n+m[ Z@=#ry 28.a more knowledge of—— 进一步了解的情况
.{*V^[. ?(n|ykXwc 29.the prior year‘s working papers 以前年度
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-!k"*P 2mWW0txil 30.minutes of meeting 会议纪要
![P1Qvp sTU`@}} 31.business risks 经营风险
D<]z.33 ,?P @ :S<8 32.appropriateness 适当性
|ffM6W1: Szsq|T 33.accounting estimate 会计估计
;3-5U&Axt X~T"n<:a> 34.management representations 管理层声明
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KsX+sd 36.audit plan 审计计划
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ML^c-xY( 37.significant audit areas 重点审计领域
]g2Y/\)a qCi6kEr 38.error 错误
s`B "qw %qfql 39.fraud舞弊
y2bL!Y<s9 /pt%*;H 40.modified or additional procedures 修改或追加审计程序
Z_.Eale^ C0eP/d 41.misappropriation of assets 侵占资产
:UGc6 CqDKQQ 42.transactions without substance 虚假交易
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43.unusual pressures 异常压力
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&Aw]+ eZ#nZB 44.the suspected noncompliance 涉嫌存在违法行为
!/^i\)j>]( RcIGIt 45.materialiy 重要性
BFmd`#{l 2"*7HS 46.exceed the materiality level 超过重要性水平
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$ S-&[Tp+N 47.approach the materiality level 接近重要性水平
:Y`cgi0vkd wg\*FfQn 48.an acceptably low level 可接受水平
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k:H| 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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twO 'yu M=Pb 50.misstatements or omissions 错报或漏报
O:cta/M k7yQEU 51.aggregate 总计
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J*?BwmD'8 52.subsequent events 期后事项
!r]elX ]:m>pI*z. 53.adjust the financial statements 调整财务报表
L8("1_ E$"( :%'v 54.perform additional audit procedures 实施追加的审计程序
`!rH0]vy RG1~)5AL~Y 55.audit risk 审计风险
#K:|@d /R7qR# 56.detection risk 检查风险
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_>id^$>B WX$mAQDV 57.inappropriate audit opinion 不适当的审计意见
, v,mBYaU O)NEt 58.material misstatement 重大的错报
STmn%& {-;lcO D 59.tolerable misstatement 可容忍错报
H-$ )@ chv0\k"' 60.the acceptable level of detection risk 可接受的检查风险
\,| Xz|?C 8@S7_x 查看《
注会考试《审计》中的128个英文单词(二) 》
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