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审计 (4C_Ft*~j HA~BXxa/ 2.attestation 鉴证
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s_o:*$l pW-aX)\DR 3.credibility 可信赖程度
E*VOyH2[ >!%+) 4.audit of financial statements 财务报表
审计 53l !$#o i:x<Vi 5.agreed-upon procedures 执行商定程序
6<{SbE|G{ j Kp79]. 6.high levels of assurance 高水平保证
j9*5Kj kD#hfYs)i 7.compilation 编制
4Vv$bbu+ 8-FW'bA 8.reliability 可靠性
0134mw%jk B0m2SUC,H 9.relevance 相关性
/v7o!D1G I?KGb:]| 10.professional skepticism 职业谨慎
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)2~oN 11.objectivity 客观性
_dwJ; j`2 oTk?a!Q 12. professional competence 专业胜任能力
=S|dzgS/ U\(T<WX, 13.Senior/CPA-in-charge 项目经理
/C/I_S}H A8 j$c ~ 14.audit engagement letter 业务约定书
>?r8D48` T49^ 15.recurring audit 连续审计
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A (ZtA[G T;{"lp. 17.change
CPA 更换
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H;:bLk_ 18.the existing CPA 现任注册
会计师
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+V@H 5.F/>?< 19.the successor CPA 后任注册
会计师 b}Wm-]|+ AQgm]ex< 20.the preceding CPA前任
注册会计师 )m>Y[)8! Frum@n 21.issue the audit report 出具审计报告
G(MLq"R6U ,W5!=\Gg( 22.expert 专家
mC./,a[ h]p$r`i7 23.the board of directors 董事会
zc5>)v LH= 52' 0l> 24.knowledge of the entity‘ s business 了解被审计单位情况
D[<~^R;* P/T`q:<H 25.assess material misstatement risks评估重大错报风险
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)Xb 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
^d!I{ y# $Sc; 27.a general knowledge of —— 初步了解―――的情况
K# BZ Jcb nD#uOep9 28.a more knowledge of—— 进一步了解的情况
$B?IE#7S4 m" c6^)U 29.the prior year‘s working papers 以前年度
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w6 0EBHRY_F 30.minutes of meeting 会议纪要
VVHL@ .pPtBqp 31.business risks 经营风险
].3@ Dk Gw?ueui< 32.appropriateness 适当性
$im6v 3'6by!N,d 33.accounting estimate 会计估计
yIqRSqM _t@9WA;+\ 34.management representations 管理层声明
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"g}AX :?H1h8wbCt 35.going concern assumption 持续经营假设
xOdLct osI0m7ws: 36.audit plan 审计计划
tW"s^r=95 G u#wH 37.significant audit areas 重点审计领域
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(5| gv/yfiA? 39.fraud舞弊
?EA&kZR] i?|b:lcV 40.modified or additional procedures 修改或追加审计程序
Y!3i3D Jek3K& 41.misappropriation of assets 侵占资产
h3z9}' hpzDQ6-Y 42.transactions without substance 虚假交易
#gRtCoew jP"yG# 43.unusual pressures 异常压力
`a]feAl 'Ad |*~ 44.the suspected noncompliance 涉嫌存在违法行为
*KDwl<^A ms/Q- 45.materialiy 重要性
BaOPtBYA: dyuT-.2 46.exceed the materiality level 超过重要性水平
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n-:n.JX GFgh{'| 48.an acceptably low level 可接受水平
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VpWpC& 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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7hfa?Mcz 3Qu Ft~@@ 52.subsequent events 期后事项
J|N>}di 4L)Ox;6> 53.adjust the financial statements 调整财务报表
zmh5x{US1 ?CZ*MMV 54.perform additional audit procedures 实施追加的审计程序
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4Q^i"jT 0j2M< W# 56.detection risk 检查风险
s]i<D9h Oy~X@A 57.inappropriate audit opinion 不适当的审计意见
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G?v]|wdI 7.7Z|lJ 59.tolerable misstatement 可容忍错报
5MS5 Q]/ bT c'E# 60.the acceptable level of detection risk 可接受的检查风险
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$d%NFc& 查看《
注会考试《审计》中的128个英文单词(二) 》
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