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审计 ' 5 qL P8 ,jA<W 2.attestation 鉴证
%GCd?cFF /{MH' 3.credibility 可信赖程度
B9)qv>m `Mn{bd 4.audit of financial statements 财务报表
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gc7:Rb^E5t 5.agreed-upon procedures 执行商定程序
GnrW{o A|_%'8 6.high levels of assurance 高水平保证
n;^k T.PZ}4 7.compilation 编制
T>Rf?%o Ox*T:5 8.reliability 可靠性
i^ cM@? n[:AV 9.relevance 相关性
QqK{~I|l 9hLmrYNM1 10.professional skepticism 职业谨慎
rn[}{1I33Q o p5^9`" 11.objectivity 客观性
h8= MVh(I 2j/1@Z1j= 12. professional competence 专业胜任能力
4f[M$xU&h UH,4b`b 13.Senior/CPA-in-charge 项目经理
:mV7)oWH 2td|8vDA 14.audit engagement letter 业务约定书
u:H 3.5)% WlRZ|. 15.recurring audit 连续审计
V<NsmC=g 5A]LNA4i 16.the client 委托人
<_{4-Q>S3# Nw$[a$^n 17.change
CPA 更换
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L5qCv -{ F;&fx( 19.the successor CPA 后任注册
会计师 {9|$%4kRl t"bPKFRy9E 20.the preceding CPA前任
注册会计师 ny_ kr`$42 ?r'TH/> 21.issue the audit report 出具审计报告
yZ~eLWz K-Dk2(x 22.expert 专家
s?;<F `ToRkk&&>{ 23.the board of directors 董事会
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|fs 24.knowledge of the entity‘ s business 了解被审计单位情况
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XRf4QmG 25.assess material misstatement risks评估重大错报风险
'oHOFH9:{b {Fp`l\, 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
Zc\h15+P 6v2RS 27.a general knowledge of —— 初步了解―――的情况
;aK !eD$ d,J<SG&L& 28.a more knowledge of—— 进一步了解的情况
5IE+M LY88;*:S 29.the prior year‘s working papers 以前年度
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zr; Y1Xt4 ND55`KT4 30.minutes of meeting 会议纪要
hKzBq*cV $6&GAJe 31.business risks 经营风险
WP@JrnxO\` @F(3*5c_Y 32.appropriateness 适当性
Va/@#=,q] ",aT<lw. 33.accounting estimate 会计估计
qvfAG 0p ~q]|pD"\K| 34.management representations 管理层声明
1l|A[G $YGIN7_Gg 35.going concern assumption 持续经营假设
[>M*_1F .iP G /e 36.audit plan 审计计划
N9JgV,` :U-US|)(2 37.significant audit areas 重点审计领域
fdq^!MWTi Nvx)H(8F 38.error 错误
X@h^T>[" H6PXx 39.fraud舞弊
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I?#kE 40.modified or additional procedures 修改或追加审计程序
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X4P}aC :9x084ESR) 42.transactions without substance 虚假交易
iQm.]A s7UhC.>'@ 43.unusual pressures 异常压力
r_V2 J{B k qY3r & 44.the suspected noncompliance 涉嫌存在违法行为
WDoKbTv mSw?2ba 45.materialiy 重要性
S4{ Mu(^xT uku}Mr"p 46.exceed the materiality level 超过重要性水平
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Q0L@.`~ B::4Qme 48.an acceptably low level 可接受水平
rKy-u C$'D]fX 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
x'=3&vc4 J2oWssw" 50.misstatements or omissions 错报或漏报
N)vk0IM! ni"$[8U 51.aggregate 总计
>TlW]st XYK1-m}2 52.subsequent events 期后事项
/+x#V!zM Hn#GS9d_? 53.adjust the financial statements 调整财务报表
~_l6dDJ :!+}XT7)/ 54.perform additional audit procedures 实施追加的审计程序
=YXe1$ $ KTLbqSS\ 55.audit risk 审计风险
, N@Yk. :~ZqB\>i 56.detection risk 检查风险
7|+|\7l# mX<Fuu}E*Z 57.inappropriate audit opinion 不适当的审计意见
tL={ y* l\T!)Ql 58.material misstatement 重大的错报
I9[1U Uw2,o|=O 59.tolerable misstatement 可容忍错报
z_:eM7]jv kvW|= 60.the acceptable level of detection risk 可接受的检查风险
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KG& 9lZAa8Rx i 查看《
注会考试《审计》中的128个英文单词(二) 》
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