P*I}yPeb i'#E) 1.audit
审计 XDFx.)t 3?1`D/ 2.attestation 鉴证
H^s<{E0< X&7F_#s 3.credibility 可信赖程度
/+@p7FqlE Zo g']= 4.audit of financial statements 财务报表
审计 4iKgg[)7`= A1.7O 5.agreed-upon procedures 执行商定程序
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a0) 6.high levels of assurance 高水平保证
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QWzB6H] yuat" Pg 8.reliability 可靠性
i*#-I3 ?XA2& 9.relevance 相关性
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:9^;Qv* 10.professional skepticism 职业谨慎
joiL{ Mf&{7% 11.objectivity 客观性
I?ae\X@M &NH$nY.r 12. professional competence 专业胜任能力
0tEYU:Qu X@K-^8 13.Senior/CPA-in-charge 项目经理
|MFF7z{% M#As0~y 14.audit engagement letter 业务约定书
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@I_8T$N= 15.recurring audit 连续审计
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16.the client 委托人
?kB2iU_f+ "a8j"lPJ 17.change
CPA 更换
注册会计师 QA5QweL S"OR% 18.the existing CPA 现任注册
会计师
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会计师 ]dI2y=[!C d5D$&5Ec 20.the preceding CPA前任
注册会计师 IHJ=i- fO0XA"= 21.issue the audit report 出具审计报告
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Gx(w :k.NbN$i\ 23.the board of directors 董事会
bpKZ3}U DjN|Wr)* 24.knowledge of the entity‘ s business 了解被审计单位情况
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X&0 uI*r 25.assess material misstatement risks评估重大错报风险
jF=gr$ WXmn1^"kK} 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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4*e0 hWp 27.a general knowledge of —— 初步了解―――的情况
0el9&l9Ew )0Me?BRp 28.a more knowledge of—— 进一步了解的情况
}RwSp!}C V??dYB( 29.the prior year‘s working papers 以前年度
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]K/DY Do- Y@b.sMg{ 30.minutes of meeting 会议纪要
,)iKH]lY= L7VG`h; 31.business risks 经营风险
/XhIx\40l l&?}hq^'Dn 32.appropriateness 适当性
+TQ47Zc [L:o`j 33.accounting estimate 会计估计
7D!u1?]d{ J,AR5@)1 34.management representations 管理层声明
Er+nk`UR_ L(khAmm 35.going concern assumption 持续经营假设
A@sZ14+f WV #%PJ 36.audit plan 审计计划
EpFQ|.mQ DM}YJ 37.significant audit areas 重点审计领域
*7h!w!LN~ =9"W@n[>W 38.error 错误
p~9vP)74u <j5NFJ9 39.fraud舞弊
jSwf*u /yZQ\ {= 40.modified or additional procedures 修改或追加审计程序
-mRA# pGK;1gVj 41.misappropriation of assets 侵占资产
~R&;v3 <_XWWT% 42.transactions without substance 虚假交易
^",ACWF4Sk Ygl%eP%Z 43.unusual pressures 异常压力
Qbyv{/ e}.^Tiwd] 44.the suspected noncompliance 涉嫌存在违法行为
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>l9F 45.materialiy 重要性
T9u <p=p rORZerM 46.exceed the materiality level 超过重要性水平
)I$q 5%q8 XLH+C ]pfr 47.approach the materiality level 接近重要性水平
H)>;/#!r- RhvfC5Hq 48.an acceptably low level 可接受水平
&bp=`=* 61jI 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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~I799Xi a\:VREKj, 51.aggregate 总计
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%B)6$!x 'qF#<1& 53.adjust the financial statements 调整财务报表
ty*@7g0k zA!0l*H 54.perform additional audit procedures 实施追加的审计程序
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mK [0L 55.audit risk 审计风险
Wxbq)Z[V nE^Qy=iE 56.detection risk 检查风险
zdEPDdB ]/B$br'O{? 57.inappropriate audit opinion 不适当的审计意见
rJ!{/3e kr9gK~ 58.material misstatement 重大的错报
`QUy;%+ *s>BG1$< 59.tolerable misstatement 可容忍错报
v!FMs< W!"}E%zx 60.the acceptable level of detection risk 可接受的检查风险
z ly unJD( acw4B5] 查看《
注会考试《审计》中的128个英文单词(二) 》
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