&|>+LP@8 ?9b9{c'an 1.audit
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_@c 2.attestation 鉴证
kIrrbD ^NW[)Dq1< 3.credibility 可信赖程度
p5Q]/DhG 5gszAvOO 4.audit of financial statements 财务报表
审计 lo1Ui`V fV(3RG 5.agreed-upon procedures 执行商定程序
R$awg SE Y Y:BwW: 6.high levels of assurance 高水平保证
[|u^:&az [M_{~1xX 7.compilation 编制
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qKJids- vh9* >[i 8.reliability 可靠性
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|Um 9.relevance 相关性
,g`%+s7 u &K)8 10.professional skepticism 职业谨慎
l^B.iB z`y9<+ 11.objectivity 客观性
4JSPD#%f DT1gy:?L 12. professional competence 专业胜任能力
!,WGd|oJ B[vj X"yg 13.Senior/CPA-in-charge 项目经理
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R3$j# 14.audit engagement letter 业务约定书
)^h6'h` _B4&Fb. 15.recurring audit 连续审计
eE;tiX/ \>L,X_DL 16.the client 委托人
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}2Ua_ 17.change
CPA 更换
注册会计师 <Ox[![SR (z?HyxRT 18.the existing CPA 现任注册
会计师
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会计师 s>rR\` 4 23zX6 20.the preceding CPA前任
注册会计师 FoefBo?g65 5:Qz 21.issue the audit report 出具审计报告
(iIw}f)w -!\3;/ 22.expert 专家
fSh5u/F! w7nt $L5 23.the board of directors 董事会
<?jdNM QbU5FPiN 24.knowledge of the entity‘ s business 了解被审计单位情况
TFVQfj$r Ur j*V0^ 25.assess material misstatement risks评估重大错报风险
IS C.~q2 QWmE:F[M~ 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
fF:57*ys ~iw&^p|=K 27.a general knowledge of —— 初步了解―――的情况
]`o5eByo E(qYCafC 28.a more knowledge of—— 进一步了解的情况
XLpP*VH3 G#iQX` 29.the prior year‘s working papers 以前年度
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&9k~\;x ^<]'?4m] 30.minutes of meeting 会议纪要
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w{ >hKsj{=R7 31.business risks 经营风险
" T(hcI T&U}}iWN 32.appropriateness 适当性
6*8Wtq UuG%5 ZC 33.accounting estimate 会计估计
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<+8'H:wz 34.management representations 管理层声明
,'NasL8?We iT@`dEZ. 35.going concern assumption 持续经营假设
5s7BUT 2 a<\4w' 36.audit plan 审计计划
_sjS'*] uL'f8Pqg 37.significant audit areas 重点审计领域
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38.error 错误
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,"qCz[aDN1 39.fraud舞弊
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!&x ~W'DEpq_ 40.modified or additional procedures 修改或追加审计程序
%zavSm" [hJ1]RW8 41.misappropriation of assets 侵占资产
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9,| 5zuwqOD* 42.transactions without substance 虚假交易
0'q4=!l C|{Sj`,XG 43.unusual pressures 异常压力
rOIb9: T+8Yd(:hX 44.the suspected noncompliance 涉嫌存在违法行为
j:9M${~ Iil2R}1 45.materialiy 重要性
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'|*{%<e2 46.exceed the materiality level 超过重要性水平
Bz+oMN#XJ zcpL[@B 47.approach the materiality level 接近重要性水平
, 3R=8 0JR/V68$ 48.an acceptably low level 可接受水平
cJKnB!iL5 [V}vd@*k 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
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PZ[-a-p40 b3NIFKw 51.aggregate 总计
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.[={Yx0!I 52.subsequent events 期后事项
DR"Y(-xl $e^"Inhtqp 53.adjust the financial statements 调整财务报表
opX07~1 .EYL 54.perform additional audit procedures 实施追加的审计程序
9~p;iiKGG /08FV|tX) 55.audit risk 审计风险
HOW<IZ^ \%-<O 56.detection risk 检查风险
A#>wbHjWF ]+lT*6P* 57.inappropriate audit opinion 不适当的审计意见
+h)"m/mE WC_.j^sW 58.material misstatement 重大的错报
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}gSoBu 59.tolerable misstatement 可容忍错报
;W0J Z;+,hR (( 60.the acceptable level of detection risk 可接受的检查风险
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=%u$1C *0U#Z]t 查看《
注会考试《审计》中的128个英文单词(二) 》
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