epw*P
x YC(7k7 1.audit
审计 "9
W]TG iZsZSW \ 2.attestation 鉴证
J
_PAWW N|t!G^rP 3.credibility 可信赖程度
88%7 45g:q 4.audit of financial statements 财务报表
审计 'T
G43^ )F_0('=t 5.agreed-upon procedures 执行商定程序
nymF`0HYe1 e5\/:HpI 6.high levels of assurance 高水平保证
@)[Q6w`x x"/DCcZ 7.compilation 编制
c8uFLM j Da.eVU; 8.reliability 可靠性
KZ8
Hp=s GWb=X cx 9.relevance 相关性
AT@m_d `" BFvF# 10.professional skepticism 职业谨慎
Vl"20): m
ab921-n 11.objectivity 客观性
b)+nNqY| eBUexxBY 12. professional competence 专业胜任能力
`^3 N|76Y N{/):O 13.Senior/CPA-in-charge 项目经理
}ST
TDq4 Ag[Zs%X 14.audit engagement letter 业务约定书
V{#8+ (<bYoWrK# 15.recurring audit 连续审计
?w^MnK0U) "AN*2)e4 16.the client 委托人
8PKUg
"p ^,-2";2Xh
17.change
CPA 更换
注册会计师 Ax"]+pb FM{^ND9x 18.the existing CPA 现任注册
会计师
18*M :V,agAMn 19.the successor CPA 后任注册
会计师 !{u`}:\ :%&|5Ytb 20.the preceding CPA前任
注册会计师 Ry47Fze &A/k{(.X
P 21.issue the audit report 出具审计报告
q4y P\B zWs("L(#s 22.expert 专家
"Zh3, I
68Y4s 23.the board of directors 董事会
gc<w nm| w.7pD 24.knowledge of the entity‘ s business 了解被审计单位情况
KM-d8^\: -hd@<+;E 25.assess material misstatement risks评估重大错报风险
(5rfeSA^ G 6r2
" 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
e4h9rF{Cxn >O;V[H2[ 27.a general knowledge of —— 初步了解―――的情况
]R
k4"i \ 8v^ hb 28.a more knowledge of—— 进一步了解的情况
Am'%tw
~ jw 4B^2} 29.the prior year‘s working papers 以前年度
工作底稿
a,ff8Qm *F:)S"3_~e 30.minutes of meeting 会议纪要
Q9G\T:^ury -v@LJCK7I 31.business risks 经营风险
)44c[Z }xa~U,#5 32.appropriateness 适当性
=)c^ik%F& +nAbcBJAl 33.accounting estimate 会计估计
W1;QPdz: 634OH*6 34.management representations 管理层声明
[_BQ%7DU #ETy#jKL 35.going concern assumption 持续经营假设
[r#m +R"N TCWt3\ 36.audit plan 审计计划
wU}%]FqtZ= z7X,5[P 37.significant audit areas 重点审计领域
7 /6Zp? 4 (c{%% 38.error 错误
{*PbD;/f #c%FpR4 39.fraud舞弊
\{EYkk0] UdOO+Z_K% 40.modified or additional procedures 修改或追加审计程序
8a8CY,n{ yM2}JsC 41.misappropriation of assets 侵占资产
+RBX2$kB *|4/XHi 42.transactions without substance 虚假交易
~ K/_51O' agGgj>DDd
43.unusual pressures 异常压力
;5p;i8m ]x(cX&S-9 44.the suspected noncompliance 涉嫌存在违法行为
Fks #Y1rI elGwS\sw 45.materialiy 重要性
d-cW47 jO0"`|(]s 46.exceed the materiality level 超过重要性水平
cj\?vX\V OLZs}N+ ;] 47.approach the materiality level 接近重要性水平
ZLZh$eZZ J kxsua 48.an acceptably low level 可接受水平
r"|UgCc &_$0lIDQ 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
iLt2L;v>h JfsvK2I 50.misstatements or omissions 错报或漏报
^M)+2@6 a@S{A5j 51.aggregate 总计
Bra}HjHO 3}}8
ukq 52.subsequent events 期后事项
~s{
V!)0 Y#t9DhzFWo 53.adjust the financial statements 调整财务报表
6z5wFzJv?q YSB~04 54.perform additional audit procedures 实施追加的审计程序
m-2!r*(zt Itz[%Dbiq9 55.audit risk 审计风险
T'ei>]y] Oz4vV_a&' 56.detection risk 检查风险
Ye| (5f 5gSe=|we*p 57.inappropriate audit opinion 不适当的审计意见
@u@,Edh ZmDM=qN 58.material misstatement 重大的错报
pkf$%{"e c'INmc
I| 59.tolerable misstatement 可容忍错报
BJgHel+N Z*+y?5+L"P 60.the acceptable level of detection risk 可接受的检查风险
&`IJ55Z-)
" ?Ux\)* 查看《
注会考试《审计》中的128个英文单词(二) 》
P=aYwm C VGf&'nL@,