;$(a+? p^+k:E>U 1.audit
审计 \$s<G|<P %;9f$:U 2.attestation 鉴证
St/Hv[H'[E `9eE139V=' 3.credibility 可信赖程度
6}2vn5 E// ghJ81 4.audit of financial statements 财务报表
审计 IuTZ2~ J'y*;@4l^: 5.agreed-upon procedures 执行商定程序
GiB3.%R` N(Us 9 6.high levels of assurance 高水平保证
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7.compilation 编制
fR!'i):u Os9xZ 8.reliability 可靠性
="3Hc=1?R ~f2H@# 9.relevance 相关性
YY]JjMkU 5KU}dw>*g 10.professional skepticism 职业谨慎
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3> -/sii ,JRYG<O_T 12. professional competence 专业胜任能力
.Xh ^L ^V v7u@y 13.Senior/CPA-in-charge 项目经理
qX`?4"4 !Pt|Hk dr 14.audit engagement letter 业务约定书
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%W 0)-l9V 15.recurring audit 连续审计
|vA3+kG O9oVx4= 16.the client 委托人
J@(=#z8xS ( }5k"9Z 17.change
CPA 更换
注册会计师 dx}()i\@ B+eB=KL 18.the existing CPA 现任注册
会计师
=&xamA) J`;G9'n2 19.the successor CPA 后任注册
会计师 eI8^T? XCoN!~ 20.the preceding CPA前任
注册会计师 "P.7FD cysYjuI i 21.issue the audit report 出具审计报告
+w:[By" ;^lVIS%&{ 22.expert 专家
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gvYa&N yC4JYF]JN 24.knowledge of the entity‘ s business 了解被审计单位情况
[oKc<o7)~" O*rKV2\ 25.assess material misstatement risks评估重大错报风险
TZi%,yK {_|~G|Z 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"uR1rTk ]pl g@ 27.a general knowledge of —— 初步了解―――的情况
-7TT6+H) 7EOn4I2@[ 28.a more knowledge of—— 进一步了解的情况
SC74r?NFA {l.) *#O 29.the prior year‘s working papers 以前年度
工作底稿
F N;X"it. 1[D~Eep 30.minutes of meeting 会议纪要
bw9a@X 1Jc-hrN- 31.business risks 经营风险
Yq4_ss'nB BQ,]]}e43z 32.appropriateness 适当性
[G+M94[A }:5r#Cd 33.accounting estimate 会计估计
ZGSb&!Ke i>_V?OT#5 34.management representations 管理层声明
GfD!Z3 ko@I]gi2 35.going concern assumption 持续经营假设
F=Z|Ji# @G^]kDFM{ 36.audit plan 审计计划
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#JYv1F ;gTdiwfgZ= 38.error 错误
^;$a_eR X_Is#&6; 39.fraud舞弊
]}i_Nq W) bk}.^m! 40.modified or additional procedures 修改或追加审计程序
5'?K(Jdmp hZVF72D26 41.misappropriation of assets 侵占资产
k+'Rh'> L qMH]W 42.transactions without substance 虚假交易
WM*[+8h X2(TuR*t 43.unusual pressures 异常压力
VT?JTW Q*ZqY 44.the suspected noncompliance 涉嫌存在违法行为
!F/;WjHz }?$d~]t) 45.materialiy 重要性
=<y$5"| ce.'STm= 46.exceed the materiality level 超过重要性水平
BOrfKtG\ gnlGL[r| 47.approach the materiality level 接近重要性水平
:-xp'_\L he8y 48.an acceptably low level 可接受水平
73A1+2 <QQgOaS`2 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
~#h@.yW^JN aDm$^yP 50.misstatements or omissions 错报或漏报
u^s{r`/ xv]P-q0 51.aggregate 总计
`S2YBKz,1 `][~0\Y3m 52.subsequent events 期后事项
$^INl0Pg eA$9)K1GO 53.adjust the financial statements 调整财务报表
)3=oS1p eY"y[ 54.perform additional audit procedures 实施追加的审计程序
"KcSOjvJ }at8b ^ 55.audit risk 审计风险
7h<B:~(K T12?'JL^r 56.detection risk 检查风险
UN'hnqC lfOF]Kiqr 57.inappropriate audit opinion 不适当的审计意见
1?]Gl+} &"BmCDOq 58.material misstatement 重大的错报
m4<8v AmM^& 59.tolerable misstatement 可容忍错报
4 C/ c|X.&<lX 60.the acceptable level of detection risk 可接受的检查风险
'vgw>\X( _:x/\8P 查看《
注会考试《审计》中的128个英文单词(二) 》
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