Hof@,w >-J%=P 1.audit
审计 R?MRRq _uwM%M; 2.attestation 鉴证
ySAkj-< /P (k/[/`3ST 3.credibility 可信赖程度
mo+zq~,M kDbDG,O 4.audit of financial statements 财务报表
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!#Xf 5.agreed-upon procedures 执行商定程序
1Tl^mS~k )r2$!(NQ 6.high levels of assurance 高水平保证
Sk7l&B W%&t[_21 7.compilation 编制
ere h! 8_byS<b8 8.reliability 可靠性
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Iqxe> `#@#eZ 9.relevance 相关性
[A~n=m5H )45~YDS;t 10.professional skepticism 职业谨慎
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i!0w? /g9 4SRjF$Bsz 12. professional competence 专业胜任能力
)gF>nNE Q1f)uwh 13.Senior/CPA-in-charge 项目经理
YX*NjXL VWhq+8z 14.audit engagement letter 业务约定书
PL"u^G` 5rp,xk! 15.recurring audit 连续审计
>A&D/kMO ,~8&0p 16.the client 委托人
3oD?e 1. A@5* Q 17.change
CPA 更换
注册会计师 rtM29~c>@ X%(1C,C( 18.the existing CPA 现任注册
会计师
s Zn@y e^ t =LIkwD 19.the successor CPA 后任注册
会计师 `-_kOxe3 YQ? "~[mL 20.the preceding CPA前任
注册会计师 pW4O[v` #*;G8yV 21.issue the audit report 出具审计报告
#su R[K*S X|&v]mJ 22.expert 专家
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ZNfQM&<d o|7ztpr 25.assess material misstatement risks评估重大错报风险
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?,c#g \9t/*%: 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
xg(*j[ff3 2^aXXPC 27.a general knowledge of —— 初步了解―――的情况
aU\R!Y$/" uKA-<nM._c 28.a more knowledge of—— 进一步了解的情况
'@6O3z_{ y.>1r7 29.the prior year‘s working papers 以前年度
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KP@bz S7B\mv 30.minutes of meeting 会议纪要
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' >mAi/TZC 31.business risks 经营风险
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f ,DL%oQR 32.appropriateness 适当性
BbIg]E/G :DG7Z 33.accounting estimate 会计估计
tkIpeL[d `g}po%k 34.management representations 管理层声明
[iXk v\ SD_P=? 35.going concern assumption 持续经营假设
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36.audit plan 审计计划
byJR6f `g+Kv&546 37.significant audit areas 重点审计领域
mXwDB)O{) t) uS7y 38.error 错误
@1vpkB~ w r91b]m3xL 39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序
()MUyW"S#` 0/5{v6_rG 41.misappropriation of assets 侵占资产
*<ILSZ k0bDEz.X 42.transactions without substance 虚假交易
+\x}1bNS%j y9U*E80q{ 43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为
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ruU &.mZ QTIC5cl, 46.exceed the materiality level 超过重要性水平
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">FuCvQ nN%Zed2O@6 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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*v#Z/RrrA 50.misstatements or omissions 错报或漏报
+JejnG0 o`M.v[O 51.aggregate 总计
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^IFBJ 52.subsequent events 期后事项
4?33t] " ^&7gUH*v 53.adjust the financial statements 调整财务报表
3~EPX`#[W EkpM'j= 54.perform additional audit procedures 实施追加的审计程序
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PI&@/+ Utj4f-M 56.detection risk 检查风险
"IJ 9vXI ==npFjB 57.inappropriate audit opinion 不适当的审计意见
U>hpYqf_ y:YJv x6&4 58.material misstatement 重大的错报
~o27~R ] T4Io+b8$ 59.tolerable misstatement 可容忍错报
'M35L30 H~;s$!lG 60.the acceptable level of detection risk 可接受的检查风险
YP`/dX"4 ,uL}O]L 查看《
注会考试《审计》中的128个英文单词(二) 》
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