)7.DF|A (_<,Oj#*S 1.audit
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|B3@9< 2.attestation 鉴证
s.Bb@Jq /*k_`3L 3.credibility 可信赖程度
GGr82)E ;RX u}pd 4.audit of financial statements 财务报表
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Iv*\8?07) 5.agreed-upon procedures 执行商定程序
KR%WBvv R3l{.{3p2 6.high levels of assurance 高水平保证
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u4w!SD ^.\O)K {h 8.reliability 可靠性
~IjID `&7tADFB 9.relevance 相关性
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|X820 eh `%E0b} 10.professional skepticism 职业谨慎
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11.objectivity 客观性
la_c:#ho 0.0-rd> 12. professional competence 专业胜任能力
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1!V'Hm{ {.jW"0U 13.Senior/CPA-in-charge 项目经理
1^X)vck htR.p7&Tn 14.audit engagement letter 业务约定书
$HsNV6 ],S {?!'1 15.recurring audit 连续审计
$*iovam>^] /*,_\ ; 16.the client 委托人
Zx_^P:rL lV%1I@[M 17.change
CPA 更换
注册会计师 Q= xXj'W- ""a$[[ %WC 18.the existing CPA 现任注册
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G%t>Ll``C 4d4+%5GE 19.the successor CPA 后任注册
会计师 |?2fq&2 m 0vW< 20.the preceding CPA前任
注册会计师 ceJi|`F usD@4!PoA 21.issue the audit report 出具审计报告
Pap6JR{7 >>$`]]7 22.expert 专家
ybE2N l[ $bn!_e 23.the board of directors 董事会
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=5M, |oXd4 24.knowledge of the entity‘ s business 了解被审计单位情况
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c )j>U4a 25.assess material misstatement risks评估重大错报风险
o#,^7ln 8mKp PwG0 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
o?hr>b !h7.xl OpN 27.a general knowledge of —— 初步了解―――的情况
s) shq3O ,Q7;(&x~ 28.a more knowledge of—— 进一步了解的情况
3}8o 9 T TN!$?G3 29.the prior year‘s working papers 以前年度
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rFQWgWD ()l3X.t,$ 30.minutes of meeting 会议纪要
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s5(eQI m)Kg6/MV. 31.business risks 经营风险
{XmCG%%L %NxQb' 32.appropriateness 适当性
>- \bLr wqF?o 33.accounting estimate 会计估计
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H/.h$ -m%`Di!E 34.management representations 管理层声明
@i; )`k5b qGV_oa74 35.going concern assumption 持续经营假设
LsuOmB| ^ Wq1 jTIQ 36.audit plan 审计计划
x~!|F5JbM 7}UG&t{ 37.significant audit areas 重点审计领域
+wmG5!%$| ^x: lB> 38.error 错误
mnsl$H_4S YiDO V) 39.fraud舞弊
g=56|G7n i9DD)Y< 40.modified or additional procedures 修改或追加审计程序
}Pg}"fb^ 0yI1r7yNB+ 41.misappropriation of assets 侵占资产
sjg`4^!wDD Lr$Mk#'B 42.transactions without substance 虚假交易
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_V-K yK WI/tWj0 44.the suspected noncompliance 涉嫌存在违法行为
!ka* rd p2i?)+z 45.materialiy 重要性
WYUDD_m @a?7D;+< 46.exceed the materiality level 超过重要性水平
*7jz(iX (O5Yd 6u 47.approach the materiality level 接近重要性水平
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>Q\Kc=Q| TQF+aP8[L 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
4V')FGB$ sI!H=bp-8 50.misstatements or omissions 错报或漏报
PC#^L$cg} DVL-qt\;n 51.aggregate 总计
(?na|yd kO}&Oi,? 52.subsequent events 期后事项
LKu\M h| AAevN3a#nI 53.adjust the financial statements 调整财务报表
eyCZ[SC >CqzC8JF 54.perform additional audit procedures 实施追加的审计程序
M Irx,d qUkMNo3 55.audit risk 审计风险
N7+L@CC6T `OBzOM 56.detection risk 检查风险
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e#| J~k9jeq9 57.inappropriate audit opinion 不适当的审计意见
esqmj#G }'$PYAf6 58.material misstatement 重大的错报
D0r viO (jM0YtrD 59.tolerable misstatement 可容忍错报
"]+g5G O,Q.- 60.the acceptable level of detection risk 可接受的检查风险
p+h$]CH '+PKGmRW 查看《
注会考试《审计》中的128个英文单词(二) 》
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