:*A6Ba <3Co/ .VQd 1.audit
审计 vRRi"bo 6>Lr 2.attestation 鉴证
'ZTE"KT r\` R$ 3.credibility 可信赖程度
d[-w&[iy k+JDbJ@ 4.audit of financial statements 财务报表
审计 !Lk|eGd* Ct$e`H!; 5.agreed-upon procedures 执行商定程序
QmbD%kW`3 #x':qBv# 6.high levels of assurance 高水平保证
~iEH?J%i1r 5<,}^4wWZ 7.compilation 编制
NnrX64|0 C1r]kF 8.reliability 可靠性
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nCGLuZn kX+y2v(2++ 10.professional skepticism 职业谨慎
vxk1RL*Xu uJF,:}qA 11.objectivity 客观性
RUYwDtC 2@uo2]o) 12. professional competence 专业胜任能力
\AoM'+ i/-Xpj]Zf 13.Senior/CPA-in-charge 项目经理
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<W4+p{ k3}ymhUf 14.audit engagement letter 业务约定书
%89f<F\V iN<& 15.recurring audit 连续审计
5~aSkg,MD \96?OCdr 16.the client 委托人
&AZr(> xo7H^!_ 17.change
CPA 更换
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psgXJe$ 18.the existing CPA 现任注册
会计师
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会计师 y9pQ1H<F; najd~%?Rs 20.the preceding CPA前任
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j:O=9 6EGh8H f 22.expert 专家
W*}q;ub; tm#T8iF 23.the board of directors 董事会
C8-4 m68" 'fy1'^VPAV 24.knowledge of the entity‘ s business 了解被审计单位情况
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{S'xZ._= )$#ov-] 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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f|1y?w?I ZiSy&r:( 28.a more knowledge of—— 进一步了解的情况
H}dsd=yO ~{=+dQ 29.the prior year‘s working papers 以前年度
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6f\0YU<C& V[HHP_ 30.minutes of meeting 会议纪要
N6Vn/7I5% s'tmak-}| 31.business risks 经营风险
(C!u3ke2D ]uWx<aDB 32.appropriateness 适当性
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.B6$U>>NS^ e7{3:y|]d3 34.management representations 管理层声明
m!$"-nh9 !FA^~ 35.going concern assumption 持续经营假设
[`6|~E"F "m3u}!`3 36.audit plan 审计计划
wHx1CXC L/"u,~[ 37.significant audit areas 重点审计领域
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BBnj}XP*4 ]O,!B''8k 40.modified or additional procedures 修改或追加审计程序
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H8`K?SXU 41.misappropriation of assets 侵占资产
]mn(lK V2^(qpM! 42.transactions without substance 虚假交易
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VWI|`O.w DCACj-f 44.the suspected noncompliance 涉嫌存在违法行为
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TA><a ullq}} 45.materialiy 重要性
}e9E+2}Z\ MV-fDqA( 46.exceed the materiality level 超过重要性水平
>dUnk)7 r\F`xtR( 47.approach the materiality level 接近重要性水平
>Yl?i&3n =4RnXZ[P0 48.an acceptably low level 可接受水平
%A,4vLe~6 &\F`M|c 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
$Dxz21|P7 KA0Ui,q3 50.misstatements or omissions 错报或漏报
Co4QWyt: $*Njvr7 51.aggregate 总计
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Dr^#e m;>HUTj 53.adjust the financial statements 调整财务报表
a<k x95 Xjt/ G):L 54.perform additional audit procedures 实施追加的审计程序
%4Y/-xF}9, i5T&1W i 55.audit risk 审计风险
^cz#PNB @{+c6.*} 56.detection risk 检查风险
fLa 7d?4 /[#<@o 57.inappropriate audit opinion 不适当的审计意见
k#_B^J&d uCB7(< 58.material misstatement 重大的错报
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uV(eG il(dVW 59.tolerable misstatement 可容忍错报
Q mT L- <S:SIaf0 60.the acceptable level of detection risk 可接受的检查风险
~c%H3e>Jcq wN-3@ 查看《
注会考试《审计》中的128个英文单词(二) 》
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