}+3IM1VTW{ c=Y8R/G< 1.audit
审计 TexSUtx@$ >~)IsQ*% 2.attestation 鉴证
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p 3.credibility 可信赖程度
;xMieqz FaVeP%v 4.audit of financial statements 财务报表
审计 = m6yH_`@ CTOrBl$70 5.agreed-upon procedures 执行商定程序
$Afw]F$ di,?` 6.high levels of assurance 高水平保证
u{>_Pb $hGiI 7.compilation 编制
LnY`f -H I'$}n$UvZ 8.reliability 可靠性
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3Hg}G#]WS F')fi0= 10.professional skepticism 职业谨慎
( /): irRe} 11.objectivity 客观性
7\e96+j|f ZZJXd+Q} 12. professional competence 专业胜任能力
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xM6v0U a 13.Senior/CPA-in-charge 项目经理
tUR9ti w\PCBY= 14.audit engagement letter 业务约定书
7HkQ|~zGT :lGH31GG 15.recurring audit 连续审计
w6w'Jx Q*h%'oc` 16.the client 委托人
""2g{!~r rDvz2p"R 17.change
CPA 更换
注册会计师 ?*ni5\y5o tq^d1b(j4 18.the existing CPA 现任注册
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i9FtS7 N)rf/E0 19.the successor CPA 后任注册
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B0XBWP Uq8=R)1<|d 20.the preceding CPA前任
注册会计师 !o k6*m 4EB&Zmg[K 21.issue the audit report 出具审计报告
OalBr?^ >tFv&1iR 22.expert 专家
q%Fc?d9 yavoGk 23.the board of directors 董事会
".=LzjE<gv 6QC=:_M; 24.knowledge of the entity‘ s business 了解被审计单位情况
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S_Tc qauZ-Qoc9 25.assess material misstatement risks评估重大错报风险
%j*i= djxM/"xo 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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W6>SYa *xl930y 29.the prior year‘s working papers 以前年度
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<cvx3e 30.minutes of meeting 会议纪要
er[%Nt+99 1>!wm0;x 31.business risks 经营风险
.PhH|jrCW^ KfVLb4@16_ 32.appropriateness 适当性
>nnjLrI P(Fd|).j$ 33.accounting estimate 会计估计
ca!=D $ $j\UD8Hj'- 34.management representations 管理层声明
i{$h]D_fD { fmY_T[Q8 35.going concern assumption 持续经营假设
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T|c9Swur u*<G20~A 37.significant audit areas 重点审计领域
0H6^2T< 0K&\5xXM 38.error 错误
^.d97rSm 7fOk]Yl[ 39.fraud舞弊
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RQ1`k,R= e[lRY>Pe5 41.misappropriation of assets 侵占资产
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`Xbk2KD p Dw@0P 43.unusual pressures 异常压力
ZL3aO,G2 ?d -$lI 44.the suspected noncompliance 涉嫌存在违法行为
r`THOj\cM $=?CW( 45.materialiy 重要性
r#K;@wu2 gGiLw5o, 46.exceed the materiality level 超过重要性水平
5 E%dF9q H@uCbT 47.approach the materiality level 接近重要性水平
k]n=7vw; qGE?[\t[6 48.an acceptably low level 可接受水平
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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D` 50.misstatements or omissions 错报或漏报
4I>I e6n^l$' 51.aggregate 总计
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/;%[:x i6^COr 54.perform additional audit procedures 实施追加的审计程序
H-Uy~Ry*T 8q6b3q:c 55.audit risk 审计风险
#!?5^O ys5b34JN 56.detection risk 检查风险
"e4hPY# HS|X//] 57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报
3f`+-&|M .TN9N 60.the acceptable level of detection risk 可接受的检查风险
a*}ZT,V =H_|007C 查看《
注会考试《审计》中的128个英文单词(二) 》
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