*T$o"*} z(d@!Cd 1.audit
审计 I-oI,c%+ rlk0t159 2.attestation 鉴证
)(~4fA5j) /"+YE&>\ 3.credibility 可信赖程度
f9u ^/QVS& i`)bn1Xm 4.audit of financial statements 财务报表
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~QX{ 5.agreed-upon procedures 执行商定程序
Gf\Dc zJWBovT/ 6.high levels of assurance 高水平保证
1OK,r` Y,?s-AB 7.compilation 编制
kmPK |R >B/ jTn5= 8.reliability 可靠性
E</UmM+ R #XR<}OYcL 9.relevance 相关性
NH$%g\GPs 'uS!rKkQlu 10.professional skepticism 职业谨慎
tp<uN~rTgh ,IoPK!5xy 11.objectivity 客观性
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12. professional competence 专业胜任能力
WL$Ee= RB.&,1 13.Senior/CPA-in-charge 项目经理
pV{MW#e Ex9%i9H 14.audit engagement letter 业务约定书
,o7aIg&_H 4zs1BiMG 15.recurring audit 连续审计
j@1cllJkh ^IGutZov 16.the client 委托人
&54fFyJF [T#5$J 17.change
CPA 更换
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lIV_Z w^Qb9vTa8 18.the existing CPA 现任注册
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CcUmx a)=WDRk 19.the successor CPA 后任注册
会计师 |6w.m<p LWE[]1= 20.the preceding CPA前任
注册会计师 u}Vc2a,WV UOHU1.3$T 21.issue the audit report 出具审计报告
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XlIRedZ{ 7_C;- 23.the board of directors 董事会
3kFSu w6DK&@w`'/ 24.knowledge of the entity‘ s business 了解被审计单位情况
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KLr; |P7c { 25.assess material misstatement risks评估重大错报风险
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\i0y5n 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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#9 27.a general knowledge of —— 初步了解―――的情况
Q<W9<&VZe )w];eF0c 28.a more knowledge of—— 进一步了解的情况
d2lOx|jt g*C&Pr3 29.the prior year‘s working papers 以前年度
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cnr&%- Xr\|U89P 30.minutes of meeting 会议纪要
y;Xb."e~ uU(G &:@ 31.business risks 经营风险
\hN\px Jcf'Zw"\ 32.appropriateness 适当性
a7'.*H] lxoc.KDtR 33.accounting estimate 会计估计
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r<?n< 34.management representations 管理层声明
.|Y2'TWQ AY4ZU CqI 35.going concern assumption 持续经营假设
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36.audit plan 审计计划
:q=u+h_ [^xLK 37.significant audit areas 重点审计领域
XH4!|wz =g4^tIYq 38.error 错误
'7G'R wy6> ^_z 39.fraud舞弊
].53t"* Qr]xj7\@i 40.modified or additional procedures 修改或追加审计程序
&.z: i5&o! UwOZBF< 41.misappropriation of assets 侵占资产
cPA-EH >Ia{ZbQV 42.transactions without substance 虚假交易
wY|&qX, 9EzXf+f 43.unusual pressures 异常压力
PD$XLZ K +n 44.the suspected noncompliance 涉嫌存在违法行为
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-1).'aJ^ *y[i~{7: 46.exceed the materiality level 超过重要性水平
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d4kj xc)A`(g 47.approach the materiality level 接近重要性水平
2RXU75VY {<0=y#@u 48.an acceptably low level 可接受水平
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)EHGV V`xZ4 i%L 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
1A\Jh3;Q sv`+?hjG 50.misstatements or omissions 错报或漏报
[kwVxaI oC0K!{R* 51.aggregate 总计
L,#ij!txS v0euvs 52.subsequent events 期后事项
ufF$7@(+ p12'^i | 53.adjust the financial statements 调整财务报表
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yS# l/9V59Fv9 54.perform additional audit procedures 实施追加的审计程序
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B\a 55.audit risk 审计风险
!f5I.r~ XnC`JO+7M 56.detection risk 检查风险
J.'}R2gT1 S1oRMd)r 57.inappropriate audit opinion 不适当的审计意见
q#9JJWSs ! bbVa/ 58.material misstatement 重大的错报
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FHk0!3 uk%C:4T 59.tolerable misstatement 可容忍错报
oE:9}]N_ .ko8`J%%M 60.the acceptable level of detection risk 可接受的检查风险
*L_ +rJj, ?EP>yCR9 查看《
注会考试《审计》中的128个英文单词(二) 》
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