&q*Aj17 xxQ;xI0+] 1.audit
审计 AbW6x t4-[Z$n5 2.attestation 鉴证
o.`5D%}i
|-~Y#] 3.credibility 可信赖程度
* kh tJ]= ]A_`0"m.U 4.audit of financial statements 财务报表
审计 w5 Li&m +:/%3}` 5.agreed-upon procedures 执行商定程序
b"
[|:F>P HTTCTR 6.high levels of assurance 高水平保证
lPAQ3t!, w_V P
J 7.compilation 编制
0JujesUw( #~=RyH 8.reliability 可靠性
Q22 GIr Q\0'lQJdy 9.relevance 相关性
?:9"X$XR 1X1dG#: 10.professional skepticism 职业谨慎
wVtwx0|1 n~Lt\K: 11.objectivity 客观性
E92-^YY J]r^W)O 12. professional competence 专业胜任能力
I)HPO,7 .*Qx\, 13.Senior/CPA-in-charge 项目经理
ql
~J8G9 `uTmw^pZX 14.audit engagement letter 业务约定书
o^wqFX(Y >/6 _ ^ 15.recurring audit 连续审计
|JsZJ9W+J ;<4a*;IO 16.the client 委托人
&
BSn? hXya*#n#
17.change
CPA 更换
注册会计师 G^@5H/) |6y 18.the existing CPA 现任注册
会计师
+aAc9'k 0b 54fD= 19.the successor CPA 后任注册
会计师 b\,+f n yaX
iE_. 20.the preceding CPA前任
注册会计师 EKN~H$. (^>J&[= 21.issue the audit report 出具审计报告
K:WDl;8(d 62NsJ<#> 22.expert 专家
pQQH)`J|t
/g.U&oI]D 23.the board of directors 董事会
o5)<$P43 iU:cW=W|M\ 24.knowledge of the entity‘ s business 了解被审计单位情况
!bP@n
8RHUeRX 25.assess material misstatement risks评估重大错报风险
HK%7g 43 :X,\~) 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
!dT4 5IpDeJ$ 27.a general knowledge of —— 初步了解―――的情况
u$`a7Lp,n @PIp*[7oC 28.a more knowledge of—— 进一步了解的情况
NX&_p!_V 2 ? 4!K. 29.the prior year‘s working papers 以前年度
工作底稿
dD@(z:5M\ c[s4EUG 30.minutes of meeting 会议纪要
UGatWj 4 H&#q> 31.business risks 经营风险
U%/+B]6jP -ze J#B)C 32.appropriateness 适当性
0IWf!Sk
] BL4-7 33.accounting estimate 会计估计
A/?7w
iJ|uvPCE 34.management representations 管理层声明
MfkN]\Jyw UL9n-M= 35.going concern assumption 持续经营假设
:fJN->wY^s V G~Vs@c( 36.audit plan 审计计划
:MDKC /mC 'O-"\J\ 37.significant audit areas 重点审计领域
OB}Ib] /wlEe>i 38.error 错误
4`=mu}Y2 |+"(L#wk 39.fraud舞弊
a09<!0Rp 9Gz=lc[!7 40.modified or additional procedures 修改或追加审计程序
W!(LF7_! (4-CF3D 41.misappropriation of assets 侵占资产
\.}c9*) x$(f7?s] 1 42.transactions without substance 虚假交易
E<*xx#p S`]k>'
l 43.unusual pressures 异常压力
'4<1 1(U N4HqLh
23H 44.the suspected noncompliance 涉嫌存在违法行为
7IM@i>p% \lNN Msd& 45.materialiy 重要性
v(%*b,^
Jfl!#UAD|n 46.exceed the materiality level 超过重要性水平
+qdEq_m PTV:IzoW 47.approach the materiality level 接近重要性水平
BfiD9ka-z UR5`ue ; 48.an acceptably low level 可接受水平
H" 7u7l p{dj~ &v 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
GsM<2@? ku
M$UYTTX 50.misstatements or omissions 错报或漏报
1m0c|ckb G .4X' 51.aggregate 总计
5Jnlz@P9 8Xs8A. 52.subsequent events 期后事项
o3}3p]S\ IO:G1;[/2L 53.adjust the financial statements 调整财务报表
f(7GX3? Y`wSv NU 54.perform additional audit procedures 实施追加的审计程序
Jj%K=sw g<
.qUBPKX 55.audit risk 审计风险
UJ6v(:z< jZrq{Z< 56.detection risk 检查风险
DLNbo2C seeBS/% 57.inappropriate audit opinion 不适当的审计意见
^T-V^^#( '@P^0+B!(. 58.material misstatement 重大的错报
+X]vl=0 ENY+^7 59.tolerable misstatement 可容忍错报
BTrn0 ,~W|]/b<q 60.the acceptable level of detection risk 可接受的检查风险
x'R`.
!g3 koi^l`B$ 查看《
注会考试《审计》中的128个英文单词(二) 》
8, >P u\nh[1)a)