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bE $T GaM#a[p 1.audit
审计 (j}"1 )Q6R6xW 2.attestation 鉴证
'S@C,x%2, >9Ub=tZm 3.credibility 可信赖程度
ldi'@^ (ioi !p 4.audit of financial statements 财务报表
审计 tC-(GDGy5 M/R#f9W 5.agreed-upon procedures 执行商定程序
S-'iOJ1] 3EF|1B/5 6.high levels of assurance 高水平保证
&[qLl @x"vGYKd 7.compilation 编制
:m^eNS6: 8Ay#6o 8.reliability 可靠性
im4V6 f;% 9[6xo! 9.relevance 相关性
jyLpe2 S fLct!H3 10.professional skepticism 职业谨慎
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OHM.xw*?. O2ety2}?f 12. professional competence 专业胜任能力
Qighvei ,R ]]]7)+ 13.Senior/CPA-in-charge 项目经理
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&q 14.audit engagement letter 业务约定书
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IkL|bV3E0 15.recurring audit 连续审计
)uZ<?bkQ T~=NY,n 16.the client 委托人
"2N3L8?k JU/K\S2%, 17.change
CPA 更换
注册会计师 OUnt?[U\ y%`^*E& 18.the existing CPA 现任注册
会计师
/|`;|0/2 1MX:^L!f8 19.the successor CPA 后任注册
会计师 byyz\>yAVq nWmc 20.the preceding CPA前任
注册会计师 )MmMs"Um :}o0Eb 21.issue the audit report 出具审计报告
"xdXHuX L7%Dc2{^( 22.expert 专家
E3_EXz9h g9'50<|J 23.the board of directors 董事会
X.%Xi'H y<8)mw 24.knowledge of the entity‘ s business 了解被审计单位情况
(#X/sZQh nPR_:_^ 25.assess material misstatement risks评估重大错报风险
@,pO%,E6 EX=+TOkAf 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
ATk>:^n =36vsps= 27.a general knowledge of —— 初步了解―――的情况
*N[.']#n k "'q 28.a more knowledge of—— 进一步了解的情况
v3Te+oLg %* vYX0W" 29.the prior year‘s working papers 以前年度
工作底稿
Uk6Y6mU V Y}(v[QGV 30.minutes of meeting 会议纪要
P\*-n" DU({Ncge 31.business risks 经营风险
Ga+\b>C XDz![s 32.appropriateness 适当性
c{V0]A9VF {~[H"h537t 33.accounting estimate 会计估计
2JUX29rER -r/# 20Y 34.management representations 管理层声明
]cLpLA" 1Jd82N\' 35.going concern assumption 持续经营假设
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y/YX 36.audit plan 审计计划
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m`jX|` 37.significant audit areas 重点审计领域
Lk4&&5q B`T|M$Ug 38.error 错误
FWq6e, =}Bq"m 39.fraud舞弊
i8Y l1nF lk2F]@_kJH 40.modified or additional procedures 修改或追加审计程序
4(bV# v}+axu/? 41.misappropriation of assets 侵占资产
Haaungb" OzX\s= 42.transactions without substance 虚假交易
G0^23j |hiYV 43.unusual pressures 异常压力
J,4]du$ b+[9)B)a? 44.the suspected noncompliance 涉嫌存在违法行为
h34|v=8d 4ME8NEE 45.materialiy 重要性
wU2y<?$\8 slDxsb 46.exceed the materiality level 超过重要性水平
o-lb/=K+ 818</b<yn 47.approach the materiality level 接近重要性水平
fP&F$"o8 7$8z}2 48.an acceptably low level 可接受水平
N+"Y@X yg (+>+@G~o 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
xX{uDMYa; #fk)Y1 50.misstatements or omissions 错报或漏报
y~SFlv36 \&&kUpI 51.aggregate 总计
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h<Yn0(. 52.subsequent events 期后事项
A0V"5syY 6@]Xwq 53.adjust the financial statements 调整财务报表
9RE{,mos2v mkk74NY 54.perform additional audit procedures 实施追加的审计程序
$P866F ed'}ReLK 55.audit risk 审计风险
-,TBUWg zt[TShD^ 56.detection risk 检查风险
P qagep d wf=#w}f 57.inappropriate audit opinion 不适当的审计意见
2^ ^;Q: &M6)-V4 58.material misstatement 重大的错报
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W4$ ::j'+_9 59.tolerable misstatement 可容忍错报
=<O{t#] PUltn}M 60.the acceptable level of detection risk 可接受的检查风险
Wey-nsk pnxjuDN7}x 查看《
注会考试《审计》中的128个英文单词(二) 》
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