gi7As$+E G'z&U?Ng 1.audit
审计 |^ml|cb Dc[Qu?]LM 2.attestation 鉴证
1b'1vp 9k^;]jE 3.credibility 可信赖程度
rY>{L6d %&"_=Lc 4.audit of financial statements 财务报表
审计 1px:(8]{ VB 8t"5 5.agreed-upon procedures 执行商定程序
`oh'rm3'8 ]*^mT&$7 6.high levels of assurance 高水平保证
[PrR30: id.o)= 7.compilation 编制
'C~NQ{1TV *4^!e/ 8.reliability 可靠性
,FJ9C3 (o\:rLZu 9.relevance 相关性
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HPT9B?^ 10.professional skepticism 职业谨慎
J680|\ ER F,e_ ` 11.objectivity 客观性
Uc}L/ax H+; _fd 12. professional competence 专业胜任能力
Z$,1Tk"O/s ~2~KcgPsq 13.Senior/CPA-in-charge 项目经理
0=s+bo1 L`+\M+ 14.audit engagement letter 业务约定书
)4a&OlEI 8*)zoT*A 15.recurring audit 连续审计
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W} 16.the client 委托人
Gr#p QE2; ;G~0 VM2| 17.change
CPA 更换
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5BY 3u7E?*{sH 18.the existing CPA 现任注册
会计师
?}B9=R$Pi A"C%.InZ 19.the successor CPA 后任注册
会计师 "31GC7 Gn;eh~uw;l 20.the preceding CPA前任
注册会计师 Xt8;Pl iYv6B6o/99 21.issue the audit report 出具审计报告
C>@~W(IE |n=kYs 22.expert 专家
5\f*xY {:Z# 8dGe 23.the board of directors 董事会
.dp~%!"Sn, PF!Q2t5c3 24.knowledge of the entity‘ s business 了解被审计单位情况
m{x!uq :M ix*NCf 25.assess material misstatement risks评估重大错报风险
'oEFNC9V d Z"bc]z{ 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
mw`%xID* t_,iV9NrZ 27.a general knowledge of —— 初步了解―――的情况
G+'MTC_ GwwxSB&y 28.a more knowledge of—— 进一步了解的情况
ygUvO3Z 4^alAq^ 29.the prior year‘s working papers 以前年度
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^$_ifkkLz pLBp[GQ 30.minutes of meeting 会议纪要
'4FS.0*_ QhZ!A?':U 31.business risks 经营风险
_QBd3B% ;myu8B7& 32.appropriateness 适当性
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Fm,A<+l@u `-s+ zG 34.management representations 管理层声明
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35.going concern assumption 持续经营假设
@w6^*Z_hQ v2EM| Q xp 36.audit plan 审计计划
Si*Pi jfqWcX.X= 37.significant audit areas 重点审计领域
'iMI&?8u \#2,1W@ 38.error 错误
c2?(.UV J%f5NSSU{6 39.fraud舞弊
1(hgSf1WH A~I}[O~(pb 40.modified or additional procedures 修改或追加审计程序
*-_` xe V)Z*X88:Tv 41.misappropriation of assets 侵占资产
j^iH[pN] \ N_q7ip%z 42.transactions without substance 虚假交易
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HeI@i 43.unusual pressures 异常压力
}%$9nq3 s.C-II?e 44.the suspected noncompliance 涉嫌存在违法行为
!pw%l4]/t $hndb+6q 45.materialiy 重要性
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[aUpX= cdzzS?$) 46.exceed the materiality level 超过重要性水平
bMkn(_H)\ '$1-A%e$1 47.approach the materiality level 接近重要性水平
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~U&a9&Z _rs!6tp 48.an acceptably low level 可接受水平
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dQ' 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
V}pw ,2s ,UWO+B] 50.misstatements or omissions 错报或漏报
nsw.\(# a2Q9tt>Q 51.aggregate 总计
,!%[CpM3 G0> 'H1 Z 52.subsequent events 期后事项
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L-@j9hU{ 53.adjust the financial statements 调整财务报表
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$XM>8 q*Ns]f'a 54.perform additional audit procedures 实施追加的审计程序
7gD$Q <diI*H<G 55.audit risk 审计风险
biKpV?Dp nN@8vivP% 56.detection risk 检查风险
dHf_&X2A ttZ!P:H2 57.inappropriate audit opinion 不适当的审计意见
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C&<f YCwG 58.material misstatement 重大的错报
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J_Z 59.tolerable misstatement 可容忍错报
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JWMIZ{/M _a15R/S 查看《
注会考试《审计》中的128个英文单词(二) 》
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