M
+r!63T @NqwJ.%g 1.audit
审计 x3Y)l1gh ,"XiI$Le 2.attestation 鉴证
9 fYNSr
>m.. 3.credibility 可信赖程度
"\KBF H(r D*R[ 4.audit of financial statements 财务报表
审计 )1KyUQ\e
2wHbhW[ 5.agreed-upon procedures 执行商定程序
8.Y|I5l7G yxo=eSOM 6.high levels of assurance 高水平保证
mPk'a AyOibnoZ2E 7.compilation 编制
$2L6:&.P, P
<+0sh 8.reliability 可靠性
UNff&E- kMMgY? 9.relevance 相关性
-4&
i t: *{!Y_FrL 10.professional skepticism 职业谨慎
>[,
eK= I4{xQI 11.objectivity 客观性
`+"(GaZ C?T\5}h 12. professional competence 专业胜任能力
f$ xp74hw3 $t(v `, 13.Senior/CPA-in-charge 项目经理
ElV!C}g E<[
s+iX 14.audit engagement letter 业务约定书
a[(OeVQ5 JHt
U" 15.recurring audit 连续审计
'=n?^EPE3 dQ.#8o= 16.the client 委托人
k[;)/LfhS <78|~SKAV 17.change
CPA 更换
注册会计师 *}d N.I
L, L2ydyXIsd 18.the existing CPA 现任注册
会计师
Mzp<s<BX 2 HEU 19.the successor CPA 后任注册
会计师 D3X4@sM MMs~f* 20.the preceding CPA前任
注册会计师 YcN|L&R. ]HuB%G|t1V 21.issue the audit report 出具审计报告
:aej.>I0 1x:W 3. 22.expert 专家
ehr-o7]( %+N]$Q 23.the board of directors 董事会
,=P&{38\q 'Oue 1[ 24.knowledge of the entity‘ s business 了解被审计单位情况
ir_XU/ve b-sN#'TDg 25.assess material misstatement risks评估重大错报风险
f\]?, :*M?RL@j 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
^{4BcM7eH yx
:^*/ 27.a general knowledge of —— 初步了解―――的情况
ctZ,qg*N 0\P5=hD)K 28.a more knowledge of—— 进一步了解的情况
G?1GkR L7-BuW}& 29.the prior year‘s working papers 以前年度
工作底稿
ahg:mlaob nn_O"fZi 30.minutes of meeting 会议纪要
hul,Yd) Z Sfz
1p 31.business risks 经营风险
4]h/t&ppq I'4(Ibl+ 32.appropriateness 适当性
u
]e-IYH \yr9j$ 33.accounting estimate 会计估计
-3{Q`@F rx1u*L 34.management representations 管理层声明
nF <K84 |Ns4^2 35.going concern assumption 持续经营假设
=:gKh Rql/@j`JX 36.audit plan 审计计划
|Vx[ 3%kUj 37.significant audit areas 重点审计领域
Lq2Q:w' @N4_){s* 38.error 错误
}=[p>3Dd /iU
<\+ H 39.fraud舞弊
MA`nFkVK _O`p (6 40.modified or additional procedures 修改或追加审计程序
tYu<(Z(l) k$3pmy* 41.misappropriation of assets 侵占资产
Vp/XVyL}R Qr$'Q7 42.transactions without substance 虚假交易
V*j
l ~)U50.CH 43.unusual pressures 异常压力
K81X32Lm' q]?qeF[ 44.the suspected noncompliance 涉嫌存在违法行为
_z@/~M( MzIDeZ 45.materialiy 重要性
Nw*<e ]uD >n"0>[:4 46.exceed the materiality level 超过重要性水平
W{F)YyR{. 8RMM97@1Q 47.approach the materiality level 接近重要性水平
r1L@p[> 72dRp!JU 48.an acceptably low level 可接受水平
4$xVm,n|
ieZ$@3#&z 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
/mkT7,] ~
WWhCRq 50.misstatements or omissions 错报或漏报
6!\V| d&+]@ Ii 51.aggregate 总计
0/R;g~q@ ^Arv6kD, 52.subsequent events 期后事项
9\Jc7[b FRQ.ix2 53.adjust the financial statements 调整财务报表
hVzyvpw wL0[Slf} 54.perform additional audit procedures 实施追加的审计程序
/wJ#-DZ A9xeOy8e 55.audit risk 审计风险
YV.' L #X-C~*|>j 56.detection risk 检查风险
jIs>> EF)BezG5y 57.inappropriate audit opinion 不适当的审计意见
w+)${|N?
EO !,rB7I 58.material misstatement 重大的错报
_k@cs^
S_P&Fv 59.tolerable misstatement 可容忍错报
dA)T> HMd?` 60.the acceptable level of detection risk 可接受的检查风险
cGV%=N^BE< Nf]?hfJ 查看《
注会考试《审计》中的128个英文单词(二) 》
<x}wy+SG 0s;~9>