Ma{@b$> XdzC/{G 1.audit
审计 mJ[_q> N*PJ m6- 2.attestation 鉴证
247vU1 gs.+|4dv 3.credibility 可信赖程度
#5^OO ou| +|<bb8% 4.audit of financial statements 财务报表
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v4 DqI "B 5.agreed-upon procedures 执行商定程序
mICx9oz] xVI"sBUu 6.high levels of assurance 高水平保证
C>-}BeY! Jp8,s% 7.compilation 编制
cN2Pl%7 GVf[H2%H 8.reliability 可靠性
VgY6M_V <Vh5`-J 9.relevance 相关性
pp#!sRUKPV U5F1m]gFr 10.professional skepticism 职业谨慎
G7GKO c8_,S[W 11.objectivity 客观性
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KE "WPWMQ+ 12. professional competence 专业胜任能力
P3a]*> ., cF iTanu 13.Senior/CPA-in-charge 项目经理
Dl\0xcE >$3 =yw% 14.audit engagement letter 业务约定书
zT!.5qd ?}uvpB1} 15.recurring audit 连续审计
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16.the client 委托人
uzp\<\d-t TL-ALtG 17.change
CPA 更换
注册会计师 +,i_G?eX ,WoB)V.{( 18.the existing CPA 现任注册
会计师
l;h -`( 11 wXYT(R 19.the successor CPA 后任注册
会计师 R(}!gv}s =8]Ru(#Ig 20.the preceding CPA前任
注册会计师 iP9Dr<P QY\'Uu{ 21.issue the audit report 出具审计报告
;s4e8![o3 hO$29_^" 22.expert 专家
]r#NjP IG%x(\V-e 23.the board of directors 董事会
f7%g=0.F mEb`ET| 24.knowledge of the entity‘ s business 了解被审计单位情况
h,/3} 'I[xZu/8yg 25.assess material misstatement risks评估重大错报风险
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
0'zjPE# J|z ' <W 27.a general knowledge of —— 初步了解―――的情况
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3m~3l d ;>]dwsA*P 29.the prior year‘s working papers 以前年度
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[H2su|rBI` )R@Y$*fm 30.minutes of meeting 会议纪要
"/hLZl g)<[-Q1 31.business risks 经营风险
L'"od;(6R UyMlk 32.appropriateness 适当性
#yCnM]cEn Wx8cK= 33.accounting estimate 会计估计
Ax4;[K\Q (d[JMO^@8 34.management representations 管理层声明
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uve&y"R 35.going concern assumption 持续经营假设
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Y~OyoNu2 sJ_3tjs) 37.significant audit areas 重点审计领域
D6P/39}W NVDvd6 38.error 错误
368H6 Jj od3b,Q 39.fraud舞弊
1n $ ^687U,+ 40.modified or additional procedures 修改或追加审计程序
q(5 "N=q>jaX 41.misappropriation of assets 侵占资产
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XfwH1n/o# ve*6WDK,H 43.unusual pressures 异常压力
_b[Pk;8}j; 3cFvS[JG 44.the suspected noncompliance 涉嫌存在违法行为
9:Z|Z?>? g^k=z:n3, 45.materialiy 重要性
i32S(3se ,\PTn7_ 46.exceed the materiality level 超过重要性水平
#@L<<Q8} R9Y{kk0M 47.approach the materiality level 接近重要性水平
u%CJjy Uetna!ABB 48.an acceptably low level 可接受水平
'G3|PA7v ~rbJtz 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
Olq`mlsK p/jAr+XM 50.misstatements or omissions 错报或漏报
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; I8:G:s: 52.subsequent events 期后事项
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+ 54.perform additional audit procedures 实施追加的审计程序
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FVoKNaK- 55.audit risk 审计风险
<V4"+5cJ8 KRj3??b 56.detection risk 检查风险
P6 mDwR boIFN;Aq" 57.inappropriate audit opinion 不适当的审计意见
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&) -"n8Wv 58.material misstatement 重大的错报
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TA+; 59.tolerable misstatement 可容忍错报
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lJBZ0 60.the acceptable level of detection risk 可接受的检查风险
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7e<\11uI]a 查看《
注会考试《审计》中的128个英文单词(二) 》
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