\;&WF1d`ac [(Z{5gK 1.audit
审计 iTTUyftHT %JUD54bBt 2.attestation 鉴证
!S6zC > t>nx#ErS 3.credibility 可信赖程度
>bQ'*! X@l>mAk 4.audit of financial statements 财务报表
审计 xgsE JE fTb&k;'LR< 5.agreed-upon procedures 执行商定程序
D#VUx9kugv #.1+-^TQk 6.high levels of assurance 高水平保证
}HdibCAOf }>`rf{T 7.compilation 编制
u-v/`F2wN 'ii5pxeNI 8.reliability 可靠性
{D6lSj y8oqCe) 9.relevance 相关性
alr'If@7 05o +VF;z 10.professional skepticism 职业谨慎
62L,/?`B$ < cNJrer 11.objectivity 客观性
| ]#PF* 4KSZ;fV6/ 12. professional competence 专业胜任能力
h=<x%sie v#/k`x\ 13.Senior/CPA-in-charge 项目经理
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B 14.audit engagement letter 业务约定书
lVb{bO9-O VsIDd}~C% 15.recurring audit 连续审计
V{qpha4'P [g<rzhC~= 16.the client 委托人
42E%&DF Fa]|Y 17.change
CPA 更换
注册会计师 pNt,RRoR yRd [$p 18.the existing CPA 现任注册
会计师
MS7rD%(,' a!?JVhD& 19.the successor CPA 后任注册
会计师 2~ [ VD.wO%9?) 20.the preceding CPA前任
注册会计师 TR7j`? 0j\} @ 21.issue the audit report 出具审计报告
W}6OMAbsE; }BFX7X 22.expert 专家
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v00& 23.the board of directors 董事会
JE~;gz] ,8Eg/ 24.knowledge of the entity‘ s business 了解被审计单位情况
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z ^*g= 65!1 25.assess material misstatement risks评估重大错报风险
2E0A` |K.J@zW 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
uW 7Yem& O su 75@3 27.a general knowledge of —— 初步了解―――的情况
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jSb E'g?44vyw 28.a more knowledge of—— 进一步了解的情况
Xtk3~@ #MyF 1E 29.the prior year‘s working papers 以前年度
工作底稿
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KA/~q"N y8.3tp 31.business risks 经营风险
.ri?p:a}w ->9waXRDz) 32.appropriateness 适当性
qk}Mb_*C) ?B{,%2+ 33.accounting estimate 会计估计
>1*Dg?/=S '/U% -/@ 34.management representations 管理层声明
# A#,]XP KFhnv`a.0 35.going concern assumption 持续经营假设
5>\Lk>rI +*`>7m<^ 36.audit plan 审计计划
=v !'? Ewq7oq5: 37.significant audit areas 重点审计领域
ET\>cxSp zqCr'$ 38.error 错误
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qZ<|A%WQ 39.fraud舞弊
[1Q: {36QZV*P 40.modified or additional procedures 修改或追加审计程序
Dzr(Fb 2= RQ,@s 41.misappropriation of assets 侵占资产
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>qBw8t 42.transactions without substance 虚假交易
Gj- *D7X5 #eY?6Kjn 43.unusual pressures 异常压力
!glGW[r/7 +GlG.6 44.the suspected noncompliance 涉嫌存在违法行为
8;fi1 "F;} Lw<%?F ( 45.materialiy 重要性
,3bAlc8D7 t}>"nr0 46.exceed the materiality level 超过重要性水平
Stk'|-z n_S)9C'= 47.approach the materiality level 接近重要性水平
MuP&m{ ,K8(D<{ 48.an acceptably low level 可接受水平
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2eH0O! 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
WoDQg64 _<7e5VR 50.misstatements or omissions 错报或漏报
HyJ&;4rf Y/`*t(/5 51.aggregate 总计
R zn%!d^$> 8+8P{_ 52.subsequent events 期后事项
;oJCV"y6$ u= ydX 53.adjust the financial statements 调整财务报表
f1RX`rXf 9RnXp&w 54.perform additional audit procedures 实施追加的审计程序
+*Pj,+;W 3sz?49tX 55.audit risk 审计风险
`cpUl*Y= S)z5=N(Xz 56.detection risk 检查风险
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~e$j 57.inappropriate audit opinion 不适当的审计意见
NSDls@m )" H r3 58.material misstatement 重大的错报
@WO>F G3 ?vocI 59.tolerable misstatement 可容忍错报
nI<Ab_EB r|JZU 60.the acceptable level of detection risk 可接受的检查风险
Bw*6X`'Q =7 ${bp! 查看《
注会考试《审计》中的128个英文单词(二) 》
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