?c0@A*:o +}Q@{@5w 1.audit
审计 vbMt}bM(GD cq,8^o& 2.attestation 鉴证
&"/IV$H 4/+P7.}ea- 3.credibility 可信赖程度
w"/RI#7. q*pWx]Y 4.audit of financial statements 财务报表
审计 `ZLA=oD %.mHV7c)% 5.agreed-upon procedures 执行商定程序
O~L/>Ya !Bqmw 6.high levels of assurance 高水平保证
3w!,@=.q ]R7zvcu& 7.compilation 编制
n^+rxG6L a?gziCmS?C 8.reliability 可靠性
I7@g,~s ]fb3>HOTJ 9.relevance 相关性
0<4Swj3s7 .`5BgX7W 10.professional skepticism 职业谨慎
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K2 11.objectivity 客观性
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12. professional competence 专业胜任能力
Xx;4 r!WXD9# 13.Senior/CPA-in-charge 项目经理
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(Tbw@BFk 14.audit engagement letter 业务约定书
\Bg?QhA_D 15L0B5(3 15.recurring audit 连续审计
)gb gsQZ 8Z1pQx-P2C 16.the client 委托人
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17.change
CPA 更换
注册会计师 ye^l~ GJB=5nE 18.the existing CPA 现任注册
会计师
+i1\],7 tc4"huG 19.the successor CPA 后任注册
会计师 xZpGSlA HaiaDY) 20.the preceding CPA前任
注册会计师 cPL]WI0( #'2CST 21.issue the audit report 出具审计报告
Eg;xj@S<2 cJQ& #u 22.expert 专家
7Ew.6!s#n1 ^V5g[XL2 23.the board of directors 董事会
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^t@ h l 24.knowledge of the entity‘ s business 了解被审计单位情况
:!nBTw wg0hm#X 25.assess material misstatement risks评估重大错报风险
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SP n>-"\cjV 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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27.a general knowledge of —— 初步了解―――的情况
3.vQ~Fvl <6L=% \X{* 28.a more knowledge of—— 进一步了解的情况
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29.the prior year‘s working papers 以前年度
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cy+EJq I "2FI3M= 30.minutes of meeting 会议纪要
Y\pRk6, $GcVI;a 31.business risks 经营风险
;{e=Iz}/ v@KP~kp 32.appropriateness 适当性
SF#Rc>v >QJfTkD$ 33.accounting estimate 会计估计
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057$b!A-a FA#?+kd 35.going concern assumption 持续经营假设
{95u^S= f} _d`?K 36.audit plan 审计计划
W<"{d 'dFhZ08u} 37.significant audit areas 重点审计领域
m?$peRn3{ 5PXo1"n8T 38.error 错误
IC:wof " LtDQgel" 39.fraud舞弊
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@uaf&my,P 1FO T 41.misappropriation of assets 侵占资产
i8Y$cac! *xl930y 42.transactions without substance 虚假交易
`Rc7*2I)l qXQ/M] 43.unusual pressures 异常压力
~^GY(J' 't5 I%F 44.the suspected noncompliance 涉嫌存在违法行为
uDZ$'a H"g$qSx 45.materialiy 重要性
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RXj6L~vs5_ 46.exceed the materiality level 超过重要性水平
w|uO)/v >nnjLrI 47.approach the materiality level 接近重要性水平
MGmUgc v\UwL-4[ 48.an acceptably low level 可接受水平
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'-[ 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
BRx`83CK vGT#BS% 50.misstatements or omissions 错报或漏报
P=j89-e j+_pF<$f: 51.aggregate 总计
FrXh\4C J} 03 5 52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表
H$/r{gfg^ 8jnz;;| 54.perform additional audit procedures 实施追加的审计程序
&!kr&g#] r.V< 5xV 55.audit risk 审计风险
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8 Ks 56.detection risk 检查风险
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:.+?v*%;n 57.inappropriate audit opinion 不适当的审计意见
&$vW <u"h'e/oW_ 58.material misstatement 重大的错报
$:YJ<HvG< \(C_t1 59.tolerable misstatement 可容忍错报
w;;.bz m 'e3[m 60.the acceptable level of detection risk 可接受的检查风险
j|u6TG "z^&>#F 查看《
注会考试《审计》中的128个英文单词(二) 》
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