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7c;:i 1.audit
审计 CK n2ZL t/;0/ql\ 2.attestation 鉴证
u$R5Q{H_ y-3'qq'E 3.credibility 可信赖程度
$b|LZE\bU. n!z!fh 4.audit of financial statements 财务报表
审计 s0' haU G"?7 Z&+ 5.agreed-upon procedures 执行商定程序
sg7h&<Xx d2UidDU5qa 6.high levels of assurance 高水平保证
?\8aT"o [<53_2]~ 7.compilation 编制
-kk7y E'aOHSAg 8.reliability 可靠性
-0CBMoe jcqUY+T$ 9.relevance 相关性
h]s6)tII +4%~.,<_to 10.professional skepticism 职业谨慎
$Lj]NtO ;"nO'wN:h 11.objectivity 客观性
UAF$bR D@La-K*5 12. professional competence 专业胜任能力
|,,#DSe C<J*C0vQO 13.Senior/CPA-in-charge 项目经理
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N H*N <7# 14.audit engagement letter 业务约定书
u9@B& zj r($? 15.recurring audit 连续审计
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e6U(H 16.the client 委托人
.5Y{Yme v<v;Z R) 17.change
CPA 更换
注册会计师 mj'~-$5T J`5+Zngr 18.the existing CPA 现任注册
会计师
;9j ]P56 {'4#{zmp 19.the successor CPA 后任注册
会计师 s@{82}f~ VkJ">0k 20.the preceding CPA前任
注册会计师 J-<P~9m~I +zMhA p 21.issue the audit report 出具审计报告
*Vl#]81~ l{7}3Am6 22.expert 专家
E'\gd7t ; Fl.?*KBz 23.the board of directors 董事会
LKvX~68 YxM\qy{Vr 24.knowledge of the entity‘ s business 了解被审计单位情况
R7Qj<, h/tCve3Z 25.assess material misstatement risks评估重大错报风险
H"/J R j:cu;6| 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
KuwhA-IL \YzKEYx+ 27.a general knowledge of —— 初步了解―――的情况
@2"3RmYLo "^z%|uXkf 28.a more knowledge of—— 进一步了解的情况
iqR6z\p& 1K3XNHF 29.the prior year‘s working papers 以前年度
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N-2#-poDe qe&|6 M! 30.minutes of meeting 会议纪要
E}4{{{r P- ZvW<M 31.business risks 经营风险
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~y1 33.accounting estimate 会计估计
3Y# H&ek"nP_ 34.management representations 管理层声明
PFpFqJ)Cs" OulRqbL2 35.going concern assumption 持续经营假设
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;cf$u}+ 36.audit plan 审计计划
**m8 HD g"sb0d9 37.significant audit areas 重点审计领域
Ru`afjc !PoyM[Z"f 38.error 错误
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:bx0:O" je$H}D 39.fraud舞弊
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8*8Y\" 6?}|@y^fb 41.misappropriation of assets 侵占资产
,9G'1%z, EB&hgz&_ 42.transactions without substance 虚假交易
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NX$=il ^kK")+K 45.materialiy 重要性
LiHJm- XC6 |<pru 46.exceed the materiality level 超过重要性水平
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&e~QP( 47.approach the materiality level 接近重要性水平
H8"RdKwg? ([$KXfAi]h 48.an acceptably low level 可接受水平
=UO7!vr;[ @}UOm-M 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
^Vth;!o ){/n7*#Th% 50.misstatements or omissions 错报或漏报
,hNs{-* "xC$Ko _ 51.aggregate 总计
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GE#~g dW/(#KP/+ 52.subsequent events 期后事项
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Wx/PD=Sf& |(x%J[n0+ 54.perform additional audit procedures 实施追加的审计程序
te;bn4~ $n8&5< 55.audit risk 审计风险
eYRd#w uUaDesz~= 56.detection risk 检查风险
'O ~_g5kC 0@'-g^PS 57.inappropriate audit opinion 不适当的审计意见
T:'<:*pD tWZ8(E$ 58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报
S5m.oHJI* Y"5FK 60.the acceptable level of detection risk 可接受的检查风险
'h&>K,U?5 (Ms #)E 查看《
注会考试《审计》中的128个英文单词(二) 》
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