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dq 1.audit
审计 E+ |K3EJ eso-{W,D 2.attestation 鉴证
V'gJtF -\USDi( 3.credibility 可信赖程度
d'&OEGb< +p`BoF9~ 4.audit of financial statements 财务报表
审计 Y<jX[ET! 6"o=`Sq 5.agreed-upon procedures 执行商定程序
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F3K<-JK+ 6.high levels of assurance 高水平保证
5rf Dm 5}Id[%.x 7.compilation 编制
HI{h>g T Lq$ig8V:O7 8.reliability 可靠性
?A3u2- )o~/yB7 9.relevance 相关性
eXD~L&s[ 4Y}Nu 10.professional skepticism 职业谨慎
1Jdx#K zRd.!Rv 11.objectivity 客观性
<;yS&8 )-ojm$ 12. professional competence 专业胜任能力
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+"2 13.Senior/CPA-in-charge 项目经理
ll1N`ke O9zMD8 14.audit engagement letter 业务约定书
!*L)v n$XEazUb0N 15.recurring audit 连续审计
S~ Z<-@S .%)uCLZr$ 16.the client 委托人
+ue1+# N UvVhy]{ 17.change
CPA 更换
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L 3!\h'5{ 18.the existing CPA 现任注册
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&tvtL 7G^Q2w 19.the successor CPA 后任注册
会计师 mj ?Gc VBix8| 20.the preceding CPA前任
注册会计师 T9%|B9FeJ ?>U=bA 21.issue the audit report 出具审计报告
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n"YK 22.expert 专家
NN2mOJ:- Ihf)gfHj 23.the board of directors 董事会
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]jMD :N _]*> 24.knowledge of the entity‘ s business 了解被审计单位情况
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{o7N 25.assess material misstatement risks评估重大错报风险
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" 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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5L^)Nyd 27.a general knowledge of —— 初步了解―――的情况
vG'#5%,| .#bf9JOE 28.a more knowledge of—— 进一步了解的情况
lq "X_M$ W>i%sHH6 29.the prior year‘s working papers 以前年度
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-e}(\ $A9Pi"/*z 30.minutes of meeting 会议纪要
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@YA8} 31.business risks 经营风险
=?0v,;F9| BCe'J! 32.appropriateness 适当性
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bY.VNA \Z3K ~ 35.going concern assumption 持续经营假设
-JF^`hBD- {R-o8N 36.audit plan 审计计划
m{=Q88k!@. -*4*hHmb 37.significant audit areas 重点审计领域
Q17dcgd 18sc|t 38.error 错误
KS93v9| 6QY;t:/< 39.fraud舞弊
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rNA= rkR5>S( 2M 40.modified or additional procedures 修改或追加审计程序
vE'{?C=EM }}$@Tij19[ 41.misappropriation of assets 侵占资产
4>0q0}J=5 t!3N|`x 42.transactions without substance 虚假交易
GnW MI1$ PjEJC@n 43.unusual pressures 异常压力
ltgtD k 5[SwF&zZ 44.the suspected noncompliance 涉嫌存在违法行为
clV^Xg8D ]/1\.<uJId 45.materialiy 重要性
=n"k gn \ m~?yq8H 46.exceed the materiality level 超过重要性水平
[z2UfHpt~ |K Rt$t 47.approach the materiality level 接近重要性水平
/m"/#; ^l Y /_CPY 48.an acceptably low level 可接受水平
F!EiF&[\J D?1fY!C:r 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
kJ FWk i m;6$3 50.misstatements or omissions 错报或漏报
`L`+`B ? /z[Jx. 51.aggregate 总计
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K#wA ; 53.adjust the financial statements 调整财务报表
6EyPZ{ v>} +->f 54.perform additional audit procedures 实施追加的审计程序
>[|N%9\ W]ca~%r 55.audit risk 审计风险
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R %|(c?`2| 56.detection risk 检查风险
v5S9h[gT :Fb>=e 57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报
BM,hcTr? ,sAAV%"> 59.tolerable misstatement 可容忍错报
bJ!\eI%ld mfQ#n!{ZH 60.the acceptable level of detection risk 可接受的检查风险
mg'q-G`\< 1W{N6+u 查看《
注会考试《审计》中的128个英文单词(二) 》
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