!Q)3-u 3|eUy_d3 1.audit
审计 nNR:cGfG )f*Iomp]@ 2.attestation 鉴证
DY3:#X`4 p;->hn~D'5 3.credibility 可信赖程度
v33T @ LDQ
e^ 4.audit of financial statements 财务报表
审计 ]|LgVXEpx 'JZ_ 5.agreed-upon procedures 执行商定程序
r{ @ `o@q {D(,ft;s^ 6.high levels of assurance 高水平保证
-!R
l(if Z_it
u73I 7.compilation 编制
!~JWYY JlIS0hnv 8.reliability 可靠性
K&S@F!#g |- OHve4A 9.relevance 相关性
*l!5QG UoK ?( 12aU 10.professional skepticism 职业谨慎
C*pLq5s {B^pnLc 11.objectivity 客观性
^!uO(B& shK&2Noan 12. professional competence 专业胜任能力
sU%"azc r@|ZlM@O 13.Senior/CPA-in-charge 项目经理
d*9j77C ] ?>?ZAr 14.audit engagement letter 业务约定书
gKQ@!UU8 cx:jUsb6 15.recurring audit 连续审计
SALCuo"L L>:FGNf^H 16.the client 委托人
7}07Pit k2uBaj] 17.change
CPA 更换
注册会计师 7'UWRRsxUF Ar5JP_M`E 18.the existing CPA 现任注册
会计师
?h&l
tD me$$he 19.the successor CPA 后任注册
会计师 V"g~q?@F mxhW|}_-j 20.the preceding CPA前任
注册会计师 AeQC: Eq7gcDQ 21.issue the audit report 出具审计报告
{~1M V
*uEJ6T 22.expert 专家
b,vL8* O3}P07 23.the board of directors 董事会
Esa6hU# VY{,x;O` 24.knowledge of the entity‘ s business 了解被审计单位情况
,whM22Af~{ 6\mC$: F 25.assess material misstatement risks评估重大错报风险
2dyxKK!\a L]NYYP- 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
QvNi8TB /0!$p[cjm 27.a general knowledge of —— 初步了解―――的情况
4sQ~&@[Q+ i*b4uHna 28.a more knowledge of—— 进一步了解的情况
JrxP,[q
JG '%$-]~ 29.the prior year‘s working papers 以前年度
工作底稿
>oB ? Y?e3B x7*b 30.minutes of meeting 会议纪要
uTUa4^]* lDH_ Y]bM 31.business risks 经营风险
M'vXyb%$1 rl41#6 32.appropriateness 适当性
8ZzU^x h!~|6nj
33.accounting estimate 会计估计
nFVbQa~ yT 2vO_rH 34.management representations 管理层声明
G dL4|xv &U854 35.going concern assumption 持续经营假设
Y~x`6 %pM :{Z 36.audit plan 审计计划
Z#[>N,P f`bIQ 9R 37.significant audit areas 重点审计领域
+*Q9.LjV ^$6bs64FSm 38.error 错误
=b|)Wnt2f _i#@t7 39.fraud舞弊
0n7HkDo %PSz o8.l 40.modified or additional procedures 修改或追加审计程序
Dt
(:u,
% 64;oB_ 41.misappropriation of assets 侵占资产
#SK#k<&P Ds;Rb6WcnY 42.transactions without substance 虚假交易
7Im}~3NJG VQ/ <09e 43.unusual pressures 异常压力
>^sz5d+X (#CBq 44.the suspected noncompliance 涉嫌存在违法行为
m|(I} |kT3 ,2E`:#$ 45.materialiy 重要性
zl,bMtQ U_.n=d ~B 46.exceed the materiality level 超过重要性水平
R,fMZHAG GR_p1 C\ 47.approach the materiality level 接近重要性水平
-aTg>Q|g& iRkOH]+K 48.an acceptably low level 可接受水平
P]{B^,E /0X0#+kn 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
}u38:(^`ai (0O`A~M3 50.misstatements or omissions 错报或漏报
K7n;Zb:BR 3T Yo 51.aggregate 总计
bEEJV F0 O[3q9*( 52.subsequent events 期后事项
kJVM3F% 4UkP:Vz: 53.adjust the financial statements 调整财务报表
U1OLI]P Z^jGT+ 2 54.perform additional audit procedures 实施追加的审计程序
*S,v$ VX l;
"ub^AH 55.audit risk 审计风险
DtI%-I. }A)^XZ/ 56.detection risk 检查风险
6kgCS{MZ '33Yl+h 57.inappropriate audit opinion 不适当的审计意见
])3lH%4- 9F-ViDI. 58.material misstatement 重大的错报
<VauJB*R ;D%5 nnr 59.tolerable misstatement 可容忍错报
Oi+Qy[y2 c"oQ/x 60.the acceptable level of detection risk 可接受的检查风险
Q#d+IIR0gK PprQq_j 查看《
注会考试《审计》中的128个英文单词(二) 》
1o"y%*" 4n`[S N