0ZT5bg_M K#%&0D! 1.audit
审计 NTdixfR X\`_3= 2.attestation 鉴证
k52/w)Ro,$ ^`*9QjY 3.credibility 可信赖程度
NaPt"G M`. tf_x 4.audit of financial statements 财务报表
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3*]eigi) 5.agreed-upon procedures 执行商定程序
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n(b(yXYm] na#CpS;pc 7.compilation 编制
dU6ou'pf xAqb\|$^ 8.reliability 可靠性
`Bo*{}E LM$W* 9.relevance 相关性
di?K"Z> cQ/5qg 10.professional skepticism 职业谨慎
kY&k-K\ qOe+ZAJ{%N 11.objectivity 客观性
=@m &s^R "8c@sHk(w 12. professional competence 专业胜任能力
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p0TVj` 13.Senior/CPA-in-charge 项目经理
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9 GS0;bI4ay 14.audit engagement letter 业务约定书
~?D4[D|sB XF P atd 15.recurring audit 连续审计
W0y '5` #Vl 0.l3 16.the client 委托人
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CPA 更换
注册会计师 ~;QvWS ?HTjmIb 18.the existing CPA 现任注册
会计师
;,$NAejgd k>F'ypm 19.the successor CPA 后任注册
会计师 E4gYemuN !,l9@eJQ 20.the preceding CPA前任
注册会计师 IC#>X5 d_AK`wR 21.issue the audit report 出具审计报告
03xa'Of> wAX1l*` 22.expert 专家
XUM!Qv kQ4dwF~ 23.the board of directors 董事会
r>dwDBE &J55P]7w 24.knowledge of the entity‘ s business 了解被审计单位情况
YCdS!&^UN g3Ec"_>P 25.assess material misstatement risks评估重大错报风险
sC27FVwo &Flglj~7l 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
^g*pGrl# 5j:0Yt 27.a general knowledge of —— 初步了解―――的情况
INcg S MM QZ4v/Ou 28.a more knowledge of—— 进一步了解的情况
s4G|_== $iI]MV%= 29.the prior year‘s working papers 以前年度
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kv8Fko 4A@NxihH 30.minutes of meeting 会议纪要
UQ8M~x5$3% 0T@ Zb={ 31.business risks 经营风险
2]I4M[|&z P#pn*L*"T 32.appropriateness 适当性
rE iKi #?5 (o 33.accounting estimate 会计估计
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2 nS/)P4z 34.management representations 管理层声明
m/v9!'cMI vK 7^*qr;j 35.going concern assumption 持续经营假设
7bqBk,`9 j H19k}D 36.audit plan 审计计划
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QN@CPuy 37.significant audit areas 重点审计领域
&Q+Ln,(&L HKF H/eV 38.error 错误
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hvO^?4j q/4YS0CqE 40.modified or additional procedures 修改或追加审计程序
"vXxv'0\f TS /.`.gT 41.misappropriation of assets 侵占资产
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Lk~ho?^` k9)jjR*XxG 43.unusual pressures 异常压力
.^N/peUq 0.dgoq3u 44.the suspected noncompliance 涉嫌存在违法行为
.}'qUPNR RMX:9aQ3F 45.materialiy 重要性
d_4T}%q ~3WM5 fv 46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平
W4[V}s5u ]GN7+8l 48.an acceptably low level 可接受水平
yMyE s 8 iOwx0GD.n 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
L~(_x"uXd O?U'!o= 50.misstatements or omissions 错报或漏报
k:JrHBKv\ t>1Z\lE\" 51.aggregate 总计
cU ?0(z7 4$qWiG~ 52.subsequent events 期后事项
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'cx_F 53.adjust the financial statements 调整财务报表
hfnN@Kg?B} vN|l\!~ 54.perform additional audit procedures 实施追加的审计程序
()K " c# &n6$rBr% 55.audit risk 审计风险
CK:y? 1c<=A!"{ 56.detection risk 检查风险
At flf2 K #?q&r_@@ 57.inappropriate audit opinion 不适当的审计意见
O<96/a' @7n/Q( 58.material misstatement 重大的错报
-QOw8vm dYSr4pb 59.tolerable misstatement 可容忍错报
P8^hBv* '&.# 60.the acceptable level of detection risk 可接受的检查风险
d*A*y ^OD bA\<.d 查看《
注会考试《审计》中的128个英文单词(二) 》
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