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oa|k!U 1.audit
审计 Ez wF`3RjK cbY3m Sfn* 2.attestation 鉴证
Y-?51g [u .|tQ=l@I 3.credibility 可信赖程度
+ >Fv*lux ">0 /8] l 4.audit of financial statements 财务报表
审计 g8B&u u # <:H 5.agreed-upon procedures 执行商定程序
(p'/p puk4D 6.high levels of assurance 高水平保证
uV#-8a5! ~6=Wq64 7.compilation 编制
!G@V<'F !$4Q]@ } 8.reliability 可靠性
p PU 2ar F5Cqv0HV 9.relevance 相关性
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\Q* s"gKonwI2 10.professional skepticism 职业谨慎
9Vh_XBgP #zh6=.,7 11.objectivity 客观性
D]3bwoFo&u &4a~6 12. professional competence 专业胜任能力
qLU15cOM i@sCMCu6 13.Senior/CPA-in-charge 项目经理
|v,}%UN2 V/+H_=| 14.audit engagement letter 业务约定书
pU[a[ 0fEZD$ 15.recurring audit 连续审计
dpl"}+ "@F*$JGT y 16.the client 委托人
k|)^!BdO w`w `q' 17.change
CPA 更换
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A-^!4tX 18.the existing CPA 现任注册
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}j]<&I} 20.the preceding CPA前任
注册会计师 _%C_uBLi 0$Qn#K 21.issue the audit report 出具审计报告
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v!I9 22.expert 专家
!M#?kKj w0F:%:/ 23.the board of directors 董事会
T=iZ9w VhJyWH%( 24.knowledge of the entity‘ s business 了解被审计单位情况
@8}-0c mRix0XBI~ 25.assess material misstatement risks评估重大错报风险
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O T% jjs 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
y'i:%n}I 3(XHF3q 27.a general knowledge of —— 初步了解―――的情况
NG4eEnic!a o)$Q]N## 28.a more knowledge of—— 进一步了解的情况
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A'n 29.the prior year‘s working papers 以前年度
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30.minutes of meeting 会议纪要
o>QFdx bRY4yT 31.business risks 经营风险
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hfI. UGezo3} 32.appropriateness 适当性
96([V|5K (PE8H~d 33.accounting estimate 会计估计
RLeSA\di )SlUQ7f> 34.management representations 管理层声明
n8y ,{| %^)Ja EUC 35.going concern assumption 持续经营假设
J_((o D+@/x{wX2 36.audit plan 审计计划
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K[3D{= 37.significant audit areas 重点审计领域
HnYFE@Nl:U n+A'XBHk 38.error 错误
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(Mire%$h nP3;<*T P0 40.modified or additional procedures 修改或追加审计程序
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5;i!PuL 41.misappropriation of assets 侵占资产
~*Sbn~U 2 |kH% 42.transactions without substance 虚假交易
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GwIfGixqH wshp{ y 44.the suspected noncompliance 涉嫌存在违法行为
KTAe~y {"@b` 45.materialiy 重要性
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mdj 8BoT%kVeJv 46.exceed the materiality level 超过重要性水平
BD-c 0-+m KE)D =P 47.approach the materiality level 接近重要性水平
&l!{!f4 R4rm>zisVX 48.an acceptably low level 可接受水平
>7v.`m6?H zL!~,B8C 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
^J}$y7 i[BR(D&l_p 50.misstatements or omissions 错报或漏报
4\eX=~C>: lVp~oZC6[ 51.aggregate 总计
'|A5a+[ G*wW&R) 52.subsequent events 期后事项
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GXM4I +]~w ?^h 54.perform additional audit procedures 实施追加的审计程序
|% YzGgp7 EwBN+v;) 55.audit risk 审计风险
_2Xu1q.6~5 {@F["YPxy 56.detection risk 检查风险
>^\>-U| i,b7Ft:F& 57.inappropriate audit opinion 不适当的审计意见
';CuJXAj <W[8k-yOV` 58.material misstatement 重大的错报
i7!mMO8] "i<3}6/* 59.tolerable misstatement 可容忍错报
0jZ{ ? qLi1yH 60.the acceptable level of detection risk 可接受的检查风险
a):Run @p` CAB 查看《
注会考试《审计》中的128个英文单词(二) 》
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