?Y$JWEPJ *T-<|zQ 1.audit
审计 )Lk639r ERUz3mjA/ 2.attestation 鉴证
Vy6qbC-Kt )mg:_K 3.credibility 可信赖程度
/sUYU(3 tWJZoD6}h 4.audit of financial statements 财务报表
审计 )SaGH3~*C !`k1:@NZ 5.agreed-upon procedures 执行商定程序
9%k2'iV7 aI%g2q0f 6.high levels of assurance 高水平保证
NokU)O ;x '<jyw 7.compilation 编制
EOIN^4V" |v`AA?@{8 8.reliability 可靠性
"fQ~uzg=" yg`j-9[8 9.relevance 相关性
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Sj-n;F|=X 11.objectivity 客观性
?[VM6- & 9`T)@Uj2n 12. professional competence 专业胜任能力
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L(/e&J@>< 13.Senior/CPA-in-charge 项目经理
XtXEB<4Z e{h<g>7 14.audit engagement letter 业务约定书
+@A j5QuAU8 15.recurring audit 连续审计
J &o|QG 3oBtP<yG. 16.the client 委托人
)s)I2Z+ niiA7Ux 17.change
CPA 更换
注册会计师 XQrF4l P!$Zx)T 18.the existing CPA 现任注册
会计师
% "kPvI3Y ~De"? 19.the successor CPA 后任注册
会计师 Hta y-PB } }Q)#[#e 20.the preceding CPA前任
注册会计师 XpIklL7 .4_o>D 21.issue the audit report 出具审计报告
$CxKuB( Kc!}`Pm 22.expert 专家
__lM7LFL tf=6\p 23.the board of directors 董事会
KLU-DCb% :lX!\(E2 24.knowledge of the entity‘ s business 了解被审计单位情况
9V'%<pk''( @+;$jRwq 25.assess material misstatement risks评估重大错报风险
Bt[/0>i efSM`!%j 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
_ftI*ni:< *w$W2I>b7 27.a general knowledge of —— 初步了解―――的情况
^aIPN5CK PUz*!9HC 28.a more knowledge of—— 进一步了解的情况
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3ovWwZ8& UN7EF/!Zz 30.minutes of meeting 会议纪要
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Okgv!Nt8)A x9NEFtqjm 32.appropriateness 适当性
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B6=ebM`q OBgkpx*Q 34.management representations 管理层声明
*EI6dD" A_n7w 35.going concern assumption 持续经营假设
pb^i^tA+A -Btk 3 36.audit plan 审计计划
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`{4i)n%e& "B8Q: 38.error 错误
s|@6S8E 909?_v 39.fraud舞弊
Pnw]Tm}g 6~OoFm5 40.modified or additional procedures 修改或追加审计程序
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&^xe 41.misappropriation of assets 侵占资产
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2`.cK 3 \%u3 43.unusual pressures 异常压力
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8R4!J 44.the suspected noncompliance 涉嫌存在违法行为
}p=Jm)y "X2 Vrn' 45.materialiy 重要性
YX%[ipgB U2$d%8G 46.exceed the materiality level 超过重要性水平
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;V@WtZv 47.approach the materiality level 接近重要性水平
$GYm6x\4 =nz}XH%= 48.an acceptably low level 可接受水平
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F8hw#!Aq 0WT{,/> 50.misstatements or omissions 错报或漏报
SH3|sXH< !GOM5z, 51.aggregate 总计
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]O} hp8%.V$f 52.subsequent events 期后事项
nJbtS#`G4 )S`jFQ1 53.adjust the financial statements 调整财务报表
d#6`&MR -g)9R%>- 54.perform additional audit procedures 实施追加的审计程序
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O$w :iFIQpk 55.audit risk 审计风险
5>VY LI &lR 6sb\ 56.detection risk 检查风险
)X04K~6lY BLN^ <X/ 57.inappropriate audit opinion 不适当的审计意见
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?P4w]a CxGx8*<X 59.tolerable misstatement 可容忍错报
pkP?i5, OQ8 bI=?[x 60.the acceptable level of detection risk 可接受的检查风险
-DxL 0:E 17D"cP 查看《
注会考试《审计》中的128个英文单词(二) 》
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