GU]kgwSfi wV\G$|Y 1.audit
审计 X6xs@tgQ [}dPn61 2.attestation 鉴证
FcyFE~>2 ~RV"_8`V9 3.credibility 可信赖程度
z>)lp$ 8Yo;oHk7 4.audit of financial statements 财务报表
审计 eOx8D|^W =]1cVnPI 5.agreed-upon procedures 执行商定程序
V!NRBXg k106fT]eX 6.high levels of assurance 高水平保证
tl`x/ G!lF5;Ad` 7.compilation 编制
LI
T`~D Z/d {v:) 8.reliability 可靠性
@76I8r5l |XV
`A)=f 9.relevance 相关性
c )=a;_h w+a5/i@ 10.professional skepticism 职业谨慎
N1"p ;czK ;te( {u+ 11.objectivity 客观性
s\p 1EL( HVK0NI 12. professional competence 专业胜任能力
}zqo<o }KT$J G? 13.Senior/CPA-in-charge 项目经理
+.z
X
?} =sF4H_B 14.audit engagement letter 业务约定书
U2CC#,b!( 9 9^7Ek!z# 15.recurring audit 连续审计
N#XC%66qy! dx+xs& 16.the client 委托人
'S*]JZ1 1DGl[k/zv 17.change
CPA 更换
注册会计师 !Y&]Y
G *Ea)b- 18.the existing CPA 现任注册
会计师
2*a9mi HE>V\+
AL 19.the successor CPA 后任注册
会计师 _9q byhS7 #^(Yw|/K 20.the preceding CPA前任
注册会计师 Q$sC%P(y ^# 4e_&4 21.issue the audit report 出具审计报告
HZ1 nuA )0g!lCfb 22.expert 专家
` a5$VV%J z1?7}9~`0c 23.the board of directors 董事会
`(?E-~#' 6e$(-ai 24.knowledge of the entity‘ s business 了解被审计单位情况
;-47d ^ 1_THBL26d 25.assess material misstatement risks评估重大错报风险
;GO>#yg4Eh NWSBqL5v 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
16[>af0<g _* ] ~MQ= 27.a general knowledge of —— 初步了解―――的情况
%8tlJQvu ](4V3w. 28.a more knowledge of—— 进一步了解的情况
u<./ddC &""~Pn8 29.the prior year‘s working papers 以前年度
工作底稿
G:$wdT(u v&%GK5j7O 30.minutes of meeting 会议纪要
ad8kUHf Sb+pB58&N 31.business risks 经营风险
nk]jIRy^T ^_r8R__S: 32.appropriateness 适当性
r@0HqZx` s!``OyI/Z 33.accounting estimate 会计估计
<P7f\$o~ z@^l1)m 34.management representations 管理层声明
b40zYH`'{ n|Vs2 7 35.going concern assumption 持续经营假设
d {a^ bN@V=C3 36.audit plan 审计计划
>Qz#;HI CeoK@y=o 37.significant audit areas 重点审计领域
mF[w-<:.d &aldnJ 38.error 错误
9~bje^M bWo-(
qxq 39.fraud舞弊
B@` 87 c%r?tKG6 40.modified or additional procedures 修改或追加审计程序
@dV'v{:,
={-\)j 41.misappropriation of assets 侵占资产
2f16 /0J@ UMuqdLaT9 42.transactions without substance 虚假交易
~cVFCM *r$Yv&c, 43.unusual pressures 异常压力
I4ZL+a jzSh|a9_ 44.the suspected noncompliance 涉嫌存在违法行为
Tk9u+;=6$ ^[Cpu_]D 45.materialiy 重要性
9%j_"+<c NduvfA4 46.exceed the materiality level 超过重要性水平
Wo2TU! ,5HQHo@ 47.approach the materiality level 接近重要性水平
b"t95qlL
ao#{N=mn 48.an acceptably low level 可接受水平
=0TnH<` A1zM$
wDU 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
}(z[
rZ {$)zC*l 50.misstatements or omissions 错报或漏报
LCx{7bN1ro @*e|{;X]hy 51.aggregate 总计
la>:%SD F]\(p=U. 52.subsequent events 期后事项
Ol6jx%Je` ;3OQgKI 53.adjust the financial statements 调整财务报表
fi^I1*S mufi
>} 54.perform additional audit procedures 实施追加的审计程序
P%
_cIR I3]-$ 55.audit risk 审计风险
OF&{mJH"g' 9&fS<Hk 56.detection risk 检查风险
0m7ANqE[Z MW
l?pG!Y 57.inappropriate audit opinion 不适当的审计意见
G=/a>{ kg?[
58.material misstatement 重大的错报
Y
m=ihQ| '=K
[3%U 59.tolerable misstatement 可容忍错报
@H2c77% \7rFfN3 60.the acceptable level of detection risk 可接受的检查风险
L|
.q19b* >UvLeS2h:y 查看《
注会考试《审计》中的128个英文单词(二) 》
"{1`~pDj? ;=
^kTb`X