RI]x= M2nZ,I=l 1.audit
审计 ST\d-x n'@XgUI, 2.attestation 鉴证
?q"9ZYX< U"K%ip:Wd 3.credibility 可信赖程度
]kH8T' ?$b*)< 4.audit of financial statements 财务报表
审计 Zy6>i2f4f "mcuF]7F 5.agreed-upon procedures 执行商定程序
8+~'T| |tO.@+[uqP 6.high levels of assurance 高水平保证
dV"K
x ts=+k/Z 7.compilation 编制
J#G\7'?{ YTfMYH=} 8.reliability 可靠性
6!RKZj)
>
Cx;h= 9.relevance 相关性
7] 17?s]t, KPa&P:R3 10.professional skepticism 职业谨慎
9RY}m7 iRL|u~bj 11.objectivity 客观性
N'8}5Kx5 +VHoYEW 12. professional competence 专业胜任能力
1i
6>~ !r+SE 13.Senior/CPA-in-charge 项目经理
,
ins/-3 7[(<t
+ 14.audit engagement letter 业务约定书
_?9|
, Yk5Cyq 15.recurring audit 连续审计
#:nds, Q_A?p$%;L 16.the client 委托人
xQ8?"K;iX BEii:05 17.change
CPA 更换
注册会计师 yzJTNLff \05 n
$. 18.the existing CPA 现任注册
会计师
y?V#LW[^E |A:+[35 19.the successor CPA 后任注册
会计师 2tdr1+U?g X6o
iOs 20.the preceding CPA前任
注册会计师 zA&]#mc
IaRq6=[ 21.issue the audit report 出具审计报告
t8S,C4 Evq^c5n>{ 22.expert 专家
(%|L23
=%d0MZD 23.the board of directors 董事会
]a\HgFp@ *AI?md 24.knowledge of the entity‘ s business 了解被审计单位情况
qF4pTQf 6s&%~6J, 25.assess material misstatement risks评估重大错报风险
:JG2xtn *7!*kqg!u 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
%2rUJaOgy$ _6MNEoy? 27.a general knowledge of —— 初步了解―――的情况
M\be a #jX%nqMxW 28.a more knowledge of—— 进一步了解的情况
7f
q\
H{ OeY+Yt0 29.the prior year‘s working papers 以前年度
工作底稿
O:te;l
QK ?1/wl;=fm 30.minutes of meeting 会议纪要
_iW-i 7a'@NgiGg 31.business risks 经营风险
RyN?Sn5) Y1U\VU 32.appropriateness 适当性
e{`DvfY21 y
;T=u(} 33.accounting estimate 会计估计
k[;(@e@c 8nHFNOv6 34.management representations 管理层声明
DX@*lM V?+Y[Q 35.going concern assumption 持续经营假设
J l9w/T ? Glkhf7( 36.audit plan 审计计划
B}2 JK9 9N{"ob
Z 37.significant audit areas 重点审计领域
/*)
=o+ \J3n[6; 38.error 错误
X4:SH>U! 8i?h{G IMV 39.fraud舞弊
O=wu0n >EIV`|b$h 40.modified or additional procedures 修改或追加审计程序
:TN^}RML \j3XT} 41.misappropriation of assets 侵占资产
tz"zQC$ ixI fJ 42.transactions without substance 虚假交易
\H$j[
"3 A]"IQ- 43.unusual pressures 异常压力
MbeO(Q p}R3AJ
44.the suspected noncompliance 涉嫌存在违法行为
z9[BQ(9t 'CO3b, 45.materialiy 重要性
,mW-O!$3W 5qx$=6PT 46.exceed the materiality level 超过重要性水平
5Rec~&v 0'.7
dzz 47.approach the materiality level 接近重要性水平
q<*UeyE
S .f]2%utHB 48.an acceptably low level 可接受水平
?.b.mkJ Um\_G@ 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
9a0ibN6m #9)D.d|5 50.misstatements or omissions 错报或漏报
I4"U/iL51 J`4{O:{
4 51.aggregate 总计
nPS:T|*G L=.
"<,\ 52.subsequent events 期后事项
@G;\gJT* &fYV FRVkq 53.adjust the financial statements 调整财务报表
*ioVLt,:R ' Zmslijf 54.perform additional audit procedures 实施追加的审计程序
kan4P@XVS -YHyJs-bU 55.audit risk 审计风险
N3}jLl/ P1f@?R&t+ 56.detection risk 检查风险
5L8 )w5
UjI-<| 57.inappropriate audit opinion 不适当的审计意见
h16 i]V <X,0\U!lL 58.material misstatement 重大的错报
QL4BD93v #+,O 59.tolerable misstatement 可容忍错报
4BgrG[l) @on\@~Ug 60.the acceptable level of detection risk 可接受的检查风险
*(sUz?t XY1eeB- 查看《
注会考试《审计》中的128个英文单词(二) 》
v{dvB:KP5X 8
k%!1dyMB