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O2{0 w/Ia`Tx$ 1.audit
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MI\yk 2.attestation 鉴证
s2&UeYbIs +]UPY5:F 3.credibility 可信赖程度
}8 ,b;Q E-n!3RQ(w 4.audit of financial statements 财务报表
审计 |n Mbf .bew,92 5.agreed-upon procedures 执行商定程序
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c9DX wxvt:== 7.compilation 编制
5tQffo8t bQ_i&t\yzB 8.reliability 可靠性
V@T G"YF "PnYa)?1 9.relevance 相关性
Ho*S>Y Qb9) 1 10.professional skepticism 职业谨慎
awMm&8cIM 5wr0+Xo 11.objectivity 客观性
i Ri1E; FVL0K(V( 12. professional competence 专业胜任能力
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%rF}>$A 13.Senior/CPA-in-charge 项目经理
W._vikR 4W$53LP8 14.audit engagement letter 业务约定书
@4hxGk= babDLaC@ 15.recurring audit 连续审计
|+ @ W9.ZhpM 16.the client 委托人
b(K.p? bt -O. MfI+ 17.change
CPA 更换
注册会计师 V?%>Ex$ k&@JF@_TI 18.the existing CPA 现任注册
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2VMau.eQ 7zpwP 20.the preceding CPA前任
注册会计师 dzggl( W:hR81ci 21.issue the audit report 出具审计报告
Yb414 K 4jO~kcad 22.expert 专家
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23.the board of directors 董事会
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#Hc8; 24.knowledge of the entity‘ s business 了解被审计单位情况
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}h{ 25.assess material misstatement risks评估重大错报风险
G74<sD Y"G$^3% (] 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
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'l&KB Q y$8!( 27.a general knowledge of —— 初步了解―――的情况
~r&Q\G H;Z{R@kf 28.a more knowledge of—— 进一步了解的情况
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KiH#*u S j&[63XSe 30.minutes of meeting 会议纪要
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31.business risks 经营风险
(47jop0RDQ A]Q4fD1q 32.appropriateness 适当性
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@vag7 <N+l"Re#] 33.accounting estimate 会计估计
~d){7OG irgjq/&d 34.management representations 管理层声明
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Gn4AW_ {tF=c0Z 35.going concern assumption 持续经营假设
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Mb DEqk9Exk` 36.audit plan 审计计划
/8J2,8vZ \MK)dj5uUJ 37.significant audit areas 重点审计领域
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38.error 错误
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uD6f # |w,^tV 39.fraud舞弊
/.7x[Yc }#w>>{Q 40.modified or additional procedures 修改或追加审计程序
z&cfFx#h) lr,hF1r&Y 41.misappropriation of assets 侵占资产
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K31Fp;K Xqf"Wx(X 43.unusual pressures 异常压力
&hjrJ/'^ e>sr)M 44.the suspected noncompliance 涉嫌存在违法行为
zVkHDT[ \'BKI; 45.materialiy 重要性
hFylQfd QBai;p{ 46.exceed the materiality level 超过重要性水平
rbQA6_U 5A LvhF@%(9J 47.approach the materiality level 接近重要性水平
3_vggK% Hagj^8 48.an acceptably low level 可接受水平
[ivJ&'vB /0Zwgxt4?7 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
4>$>XL1 93[`1_q7\ 50.misstatements or omissions 错报或漏报
HPtaW:J 78y4nRQ* 51.aggregate 总计
[<8<+lH=P )k0bP1oGS 52.subsequent events 期后事项
Vu;tU. } [D[ZLv 53.adjust the financial statements 调整财务报表
W53i5u( tdZ: w 54.perform additional audit procedures 实施追加的审计程序
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B65,l 56.detection risk 检查风险
EC?!%iO` -%%2Pz0I 57.inappropriate audit opinion 不适当的审计意见
,i,f1XJ| yd`.Rb&V 58.material misstatement 重大的错报
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1u)I}"{W> 59.tolerable misstatement 可容忍错报
T"dWrtO @i6D&e= 60.the acceptable level of detection risk 可接受的检查风险
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Bs ^J@Y?CQl\ 查看《
注会考试《审计》中的128个英文单词(二) 》
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