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<{o8 1.audit
审计 Z#K0a' "T} HH 2.attestation 鉴证
VD{_6 (unJwh{7Q 3.credibility 可信赖程度
vmW`}FKW @d|]BqQ4jh 4.audit of financial statements 财务报表
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K7Eo w!Z,3Yc) 5.agreed-upon procedures 执行商定程序
^!O2Fw 5jTA6s9z A 6.high levels of assurance 高水平保证
/!y3ZzL WhV>]B2+" 7.compilation 编制
T8vMBaU!qY 4Q\~l( 8.reliability 可靠性
XsMETl"Av4 p\xsW"=8q 9.relevance 相关性
'b_SQ2+A <"S/M]9 10.professional skepticism 职业谨慎
dW#l3_'3T {7=k/Y*U 11.objectivity 客观性
`y.i(~^1 %5<t3H" 12. professional competence 专业胜任能力
fy!,cK}; ]8opI\ 13.Senior/CPA-in-charge 项目经理
;giT[KK ,E4qxZC(X 14.audit engagement letter 业务约定书
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j8[9zf KYFkO~N 15.recurring audit 连续审计
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gZd,N 16.the client 委托人
8V:yOq10 @wXo{p@W 17.change
CPA 更换
注册会计师 +]{PEnJ v=+> ids 18.the existing CPA 现任注册
会计师
}5ONDg(I~ h,'m*@Eg 19.the successor CPA 后任注册
会计师 ~Q1%DV. 65pC#$F<x 20.the preceding CPA前任
注册会计师 fOO[`"'Pq s ,GGO3^ 21.issue the audit report 出具审计报告
H3o Um1 v>mr 22.expert 专家
I44bm?[S 2 lBu"R 6} 23.the board of directors 董事会
f.u[!T {I"d"'h 24.knowledge of the entity‘ s business 了解被审计单位情况
a7l-kG=R; )TgjaR9G 25.assess material misstatement risks评估重大错报风险
5,WDmhJ `)eqTeW 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
O7T wM Yh '=m ?l 27.a general knowledge of —— 初步了解―――的情况
"8`f x XZ&q5]PJI 28.a more knowledge of—— 进一步了解的情况
_6Fj&mw(u "@E(}z'sM 29.the prior year‘s working papers 以前年度
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YPsuG -is dD"o~iEC 30.minutes of meeting 会议纪要
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v#`P?B\ Mo+HLN 32.appropriateness 适当性
To19=,: !/MHD 33.accounting estimate 会计估计
]w|,n2DG > 9wEx[ 34.management representations 管理层声明
b7bbrR8 p)=Fi}#D\ 35.going concern assumption 持续经营假设
rF5O?<( W%RjjLJ@ 36.audit plan 审计计划
`;!v<@:i2 h+h`0(z 37.significant audit areas 重点审计领域
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hcPlr `l95I7 38.error 错误
efF>kcIC ByPzA\;e 39.fraud舞弊
ryp@<}A]!d E`SFr 40.modified or additional procedures 修改或追加审计程序
9:tKRN_D 9*}?0J8 41.misappropriation of assets 侵占资产
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&Q"Ox{~W Jm8#M z 43.unusual pressures 异常压力
T!N,1"r L7tC?F]}SK 44.the suspected noncompliance 涉嫌存在违法行为
@cZNoD fu 95-)M 45.materialiy 重要性
<t0o{}^P* /a$RJ6t&3 46.exceed the materiality level 超过重要性水平
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V#i 7$7Y)&\5w 47.approach the materiality level 接近重要性水平
QNH5Cq;Y S:GX!6> 48.an acceptably low level 可接受水平
\{ G1d"n p}NIZ)]$ 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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<n|zp 50.misstatements or omissions 错报或漏报
vH+QI iS^IqS 51.aggregate 总计
|8b*BnS 1e>,QX 52.subsequent events 期后事项
FXPw 5 PXk+Vi,%k 53.adjust the financial statements 调整财务报表
{%5tqF {Ah\-{] 54.perform additional audit procedures 实施追加的审计程序
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3cNF^?\= F~dq7AS 56.detection risk 检查风险
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KF|<A@V 57.inappropriate audit opinion 不适当的审计意见
c"3 a,& *1}'ZEaJ 58.material misstatement 重大的错报
eM*@zo<- qsUlfv9L6 59.tolerable misstatement 可容忍错报
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,iSN} 2c.~cNx`q[ 60.the acceptable level of detection risk 可接受的检查风险
99}n%(V zhI} p. 查看《
注会考试《审计》中的128个英文单词(二) 》
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