_.>QEh5"5 IYqBQnX}oM 1.audit
审计 a#^B2 $.C=H[QC 2.attestation 鉴证
ln$&``L l*ayd>`~x 3.credibility 可信赖程度
vbkI^+=,YY d{rQzia"mV 4.audit of financial statements 财务报表
审计 guX
9} ]p*l%(dhY 5.agreed-upon procedures 执行商定程序
F|F]970 wQv'8A_} 6.high levels of assurance 高水平保证
#%`|~%`{: .9,zL=)Ba 7.compilation 编制
JCz@s~f\y Dakoqke 8.reliability 可靠性
D5$wT
I
$h^wG)s2P 9.relevance 相关性
@'YS1 N< ~;O v-^tp 10.professional skepticism 职业谨慎
LL] zT H0 CJ(NgYC h 11.objectivity 客观性
2uG0/7 W [Of|? 12. professional competence 专业胜任能力
[!!o-9b 2GFLnz 13.Senior/CPA-in-charge 项目经理
SLO%7%>p i7
]
4W 14.audit engagement letter 业务约定书
&Q+Ln,(&L HKF H/eV 15.recurring audit 连续审计
J+[_Wd E8>Rui@9 16.the client 委托人
Z&ZP"P4 qi;f^9M% 17.change
CPA 更换
注册会计师 z)'M k[ aT_&x@x 18.the existing CPA 现任注册
会计师
9!T[Z/}T RD\ 19.the successor CPA 后任注册
会计师 I'PeN0T
f T^:UBjK6t{ 20.the preceding CPA前任
注册会计师 8*8Zc/{ PH `9MXh 21.issue the audit report 出具审计报告
#6ri-n JmPHAUd 22.expert 专家
@b"t]#V(
E 6;C3RU] 23.the board of directors 董事会
Vm%1> '& eK.e|z| 24.knowledge of the entity‘ s business 了解被审计单位情况
dA@'b5N{" EPS={w$'s 25.assess material misstatement risks评估重大错报风险
N*%@
gfsI6/Y 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
ZaeqOVp/j -M%_\;"de 27.a general knowledge of —— 初步了解―――的情况
O?U'!o= WtViW=j' 28.a more knowledge of—— 进一步了解的情况
q2. XoCf Mzsfo;kk+ 29.the prior year‘s working papers 以前年度
工作底稿
x;-.
ZVF GN-mrQo 30.minutes of meeting 会议纪要
x\F,SEj 0|2%vh >J 31.business risks 经营风险
hc~s"Atck |_o=^?z' 32.appropriateness 适当性
350_CN, lrnyk(M}Q. 33.accounting estimate 会计估计
2r
mSo&3@s K)qF+Vb^j 34.management representations 管理层声明
3= xhoRX r)Ap8?+ 35.going concern assumption 持续经营假设
an4GSL GKvN*
SU= 36.audit plan 审计计划
f` :i.Sr M%1}/!J3 37.significant audit areas 重点审计领域
QA2borfy Sl-v W 38.error 错误
9;Itqe{8w :>D[n1v 39.fraud舞弊
la( <8 ZQ)>s>- 40.modified or additional procedures 修改或追加审计程序
QFg sq{
Vy*:ne 41.misappropriation of assets 侵占资产
Vl_:c75" GytXFL3`: 42.transactions without substance 虚假交易
g0>,%b
SV:4GVf 43.unusual pressures 异常压力
rA2g& "`M?R;DH 44.the suspected noncompliance 涉嫌存在违法行为
JL\w_v bhkUKxd 45.materialiy 重要性
BYs-V: }
@K FB 46.exceed the materiality level 超过重要性水平
vz^<YZMu \"CZI<=TB 47.approach the materiality level 接近重要性水平
*c%oN
| j7sKsbb 48.an acceptably low level 可接受水平
.q[SI$qO/ :T]o) 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
A-,up{g tj
Gd ) 50.misstatements or omissions 错报或漏报
Fx5d:!]:$? y]J89
51.aggregate 总计
{]E+~%Va cgl*t+o& 52.subsequent events 期后事项
A81ls#is C0S^h<iSe* 53.adjust the financial statements 调整财务报表
YyTSyP4 cU{e`<xjA 54.perform additional audit procedures 实施追加的审计程序
e*bH0'; q |tv"
B@` 55.audit risk 审计风险
TJ:]SB fO0(Z
56.detection risk 检查风险
Q3|T':l4 Hir Fl 57.inappropriate audit opinion 不适当的审计意见
UlAzJO6" S,<EEtXQ 58.material misstatement 重大的错报
$aN-Y?U% 1Ab>4UhD 59.tolerable misstatement 可容忍错报
io#&o;M< {"&SJt[%X 60.the acceptable level of detection risk 可接受的检查风险
fv`O4 ,y+$cM( 查看《
注会考试《审计》中的128个英文单词(二) 》
iC W*]U %^1cyk