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=NmW}x|n 1.audit
审计 akFT 0@9 2FcNzAaV 2.attestation 鉴证
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3.credibility 可信赖程度
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审计 #g/m^8n?s j5wfqi 5.agreed-upon procedures 执行商定程序
PJYUD5 ?>Ngsp>-P 6.high levels of assurance 高水平保证
$^_6,uBM[ B@U'7`v 7.compilation 编制
PIAE6,* aaP6zJXi 8.reliability 可靠性
|\W53,n9 uBl&{$< 9.relevance 相关性
BwkY;Ur/AL npd:a Gx 10.professional skepticism 职业谨慎
THlQifA! 2EOx],(| 11.objectivity 客观性
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+n<W#O% 12. professional competence 专业胜任能力
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gyb99c,) 13.Senior/CPA-in-charge 项目经理
wn;)La Re2&qxE 14.audit engagement letter 业务约定书
dVUe!S` ?qb35 15.recurring audit 连续审计
S:XsO9:{ Gr 4v&Mz: 16.the client 委托人
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17.change
CPA 更换
注册会计师 v;`>pCal SK#&%Yk 18.the existing CPA 现任注册
会计师
}i{qRx"4 K iEmvC 19.the successor CPA 后任注册
会计师 ):_@i sopf-g: 20.the preceding CPA前任
注册会计师 yM `u]p1 i)'tt9f$ 21.issue the audit report 出具审计报告
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+U$;r8l 22.expert 专家
:w-:B^VB 2kt0Rxg 23.the board of directors 董事会
x5CMP%}d sQJGwZ7 24.knowledge of the entity‘ s business 了解被审计单位情况
;*$e8y2 LP=y$B 25.assess material misstatement risks评估重大错报风险
yIcTc <:Mz2Rg 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
y%X!l(gQ Rpv[rvK' 27.a general knowledge of —— 初步了解―――的情况
@gfW*PNjlP 4y#XX[2Wj 28.a more knowledge of—— 进一步了解的情况
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ALy7D*Z]w 29.the prior year‘s working papers 以前年度
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S2e3d Aj|->Y 30.minutes of meeting 会议纪要
araXE~Ac vJaWHC$q 31.business risks 经营风险
YrJUs]A "V(P)_ 32.appropriateness 适当性
w|6/ i/X XPU>} 4{ 33.accounting estimate 会计估计
I/XSW # 9=~ZA{0J 34.management representations 管理层声明
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#JCG 35.going concern assumption 持续经营假设
SDC'S]{ew I8YUq 36.audit plan 审计计划
gHp*QL\?9 eb}P/ 37.significant audit areas 重点审计领域
rVqQo`K\ 6^WNwe\ 38.error 错误
0F@ ~[W|2 }%8ZN : 39.fraud舞弊
L2,2Sn*4i >x JzV 40.modified or additional procedures 修改或追加审计程序
6e rYjq cZQ8[I 41.misappropriation of assets 侵占资产
$TmEVC^0 K^U=" 42.transactions without substance 虚假交易
CNefk$/cR "qNFDr(WM 43.unusual pressures 异常压力
=`QYy-b X mmbe.$73 44.the suspected noncompliance 涉嫌存在违法行为
**L&I5Hhm %+=;4tHJ 45.materialiy 重要性
mLqqo2u A4!X{qUT- 46.exceed the materiality level 超过重要性水平
jkx>o?s)z 953qz]Q8 47.approach the materiality level 接近重要性水平
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+7}^Y}( D9[19,2r` 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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+1 6qHD&bv\%C 50.misstatements or omissions 错报或漏报
zPa2fS8 3"7Q[9Oj 51.aggregate 总计
)0-A;X2 le\-h'D 52.subsequent events 期后事项
xeSch?} 6X*vCylI 53.adjust the financial statements 调整财务报表
&liON1GLM D{6y^@/ 54.perform additional audit procedures 实施追加的审计程序
x[)-h/&Fh x*7A33@i 55.audit risk 审计风险
!iKW1ks .DhI3'Jrl 56.detection risk 检查风险
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$! yws'}{8 57.inappropriate audit opinion 不适当的审计意见
N:)x67, Gu*y7I8 58.material misstatement 重大的错报
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x 4+WZYv3 -/pz3n 60.the acceptable level of detection risk 可接受的检查风险
q*UHzE:LI rJpr;QKf% 查看《
注会考试《审计》中的128个英文单词(二) 》
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