%I&[: @\_l%/z{ 1.audit
审计 )w.\xA~| 2d`:lk%\ 2.attestation 鉴证
/<\B8^yQ in/ITy- 3.credibility 可信赖程度
f-!A4eKe _Coh11 4.audit of financial statements 财务报表
审计 3Xun>ZQ- B<`'h 5.agreed-upon procedures 执行商定程序
iHp@R-g jw^Pt~@ 6.high levels of assurance 高水平保证
~sd+ch* tBZ&h`
V 7.compilation 编制
xK3
xiR }E}b/ulg1 8.reliability 可靠性
6jGPmOM/ kDrqV{
_ 9.relevance 相关性
w=r3QKm#K FK8GBkQ! 10.professional skepticism 职业谨慎
r-ldqj `9+>2*k 11.objectivity 客观性
%Q0J$eC %dyE F8) 12. professional competence 专业胜任能力
AxXFzMW 0^27grU> 13.Senior/CPA-in-charge 项目经理
\U1fUrw$* ?-"%%# 14.audit engagement letter 业务约定书
vWM3JH~a6 L;n
2,b 15.recurring audit 连续审计
]Gm$0uS cvf@B_iN9 16.the client 委托人
(Nky?* 7d7"^M 17.change
CPA 更换
注册会计师 d]v4`nc
S;582H9D 18.the existing CPA 现任注册
会计师
UP@a
?w yWs_Z6 b 19.the successor CPA 后任注册
会计师 2(,
`9 x}w"2[fL 20.the preceding CPA前任
注册会计师 b :Knc$ !_EaF`oh( 21.issue the audit report 出具审计报告
Q}?yj,DD 1D,$Az~. 22.expert 专家
78s:~|WB<{ 1-Fz#v7p 23.the board of directors 董事会
Dn6 k,nVh 9Yh0'
<Z 24.knowledge of the entity‘ s business 了解被审计单位情况
C3Hq&TVf/ z)Y<@2V*C 25.assess material misstatement risks评估重大错报风险
=ZsM[wd WhO;4-q)2 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
{|}tp<:2 iaqhP7! 27.a general knowledge of —— 初步了解―――的情况
a:PS}_. zS
@"ITy 28.a more knowledge of—— 进一步了解的情况
q<YteuZJ, Q9lw~" 29.the prior year‘s working papers 以前年度
工作底稿
0/8r
YBV -XVC,.Ly 30.minutes of meeting 会议纪要
AC=/BU3<yc Su<Ggv" 31.business risks 经营风险
mulK(mp xZ51iD$ 32.appropriateness 适当性
0hKF)b N0@&eX|$i4 33.accounting estimate 会计估计
@quNVx(y 2V}tDN7c 34.management representations 管理层声明
$c-h'o dQ=mg#( 35.going concern assumption 持续经营假设
|(gq:O @j%r6N 36.audit plan 审计计划
_Ee`Uk x?J-
{6k 37.significant audit areas 重点审计领域
z$3 3NM iOB]72dh 38.error 错误
Wgl7)Xk.) 4:\s.Z{!3 39.fraud舞弊
Bi"7FF(z or_x0Q 40.modified or additional procedures 修改或追加审计程序
5!ll
#/ {` x1m J&D 41.misappropriation of assets 侵占资产
|bQX9|L ta>:iQa 42.transactions without substance 虚假交易
:X>%6Xj?RV kL.JrbM" 43.unusual pressures 异常压力
7qB}Hvh D nA}!s 44.the suspected noncompliance 涉嫌存在违法行为
1 l'Wb2g>A u>Z0ug6x 45.materialiy 重要性
`}1IQ.3 L\||#w 46.exceed the materiality level 超过重要性水平
6i/x"vl> G9s: Wp 47.approach the materiality level 接近重要性水平
A
KO#$OJE esH>NH_ 48.an acceptably low level 可接受水平
)%q]?@kB D6,rb 9 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
]HP
aM rn
l~i 50.misstatements or omissions 错报或漏报
od{b]HvgS _ x&Y'X| 51.aggregate 总计
5;+OpB L]L-000D( 52.subsequent events 期后事项
JcEPwF. }
h|1H 53.adjust the financial statements 调整财务报表
Z(p kj {n8mE,;M 54.perform additional audit procedures 实施追加的审计程序
UQ#"^`=R< ^)&d
7cSc 55.audit risk 审计风险
_tZT =[!&&,c= 56.detection risk 检查风险
A4.Q\0 *TY?*H 57.inappropriate audit opinion 不适当的审计意见
d\}r.pD 4I7} 58.material misstatement 重大的错报
fu3/ n@L Hu|;cbK 59.tolerable misstatement 可容忍错报
DfP4 ` !es?GJq` 60.the acceptable level of detection risk 可接受的检查风险
~:r:?PwWG m72r6Yq2@ 查看《
注会考试《审计》中的128个英文单词(二) 》
^9zL[R )CQ'kHT<e