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_aw[ 2dHsM'ze 1.audit
审计 K@*4=0 ~t$ng l$ 2.attestation 鉴证
L<B)BEE. z}Us+>z+jc 3.credibility 可信赖程度
gN73)uJ0 F;kKn:X L 4.audit of financial statements 财务报表
审计 VZ">vIRyi| utl-#Wwt/ 5.agreed-upon procedures 执行商定程序
0w< ilJ #`K {vj 6.high levels of assurance 高水平保证
iWFtb)3B /` nkz 7.compilation 编制
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OCj$$u 8.reliability 可靠性
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9.relevance 相关性
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10.professional skepticism 职业谨慎
Tr|PR t X Z3fWcw[ 11.objectivity 客观性
jAv3qMQA iVf7;M8O 12. professional competence 专业胜任能力
G`Z<a r ?<kWR?w 13.Senior/CPA-in-charge 项目经理
cR,'aX l?V#; 14.audit engagement letter 业务约定书
+{m+aHk =n_z `I 15.recurring audit 连续审计
AkdO:hVtG @uN+]e+3 16.the client 委托人
6BEpnw>p( KsK]y,^Z 17.change
CPA 更换
注册会计师 nHQ*#&$ R#8cOmZ 18.the existing CPA 现任注册
会计师
suW|hh1/Ya .X"&kO>G 19.the successor CPA 后任注册
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注册会计师 8bs' Ek{'o ?D_iib7 21.issue the audit report 出具审计报告
%hw4IcWJ| eH!V%dX 22.expert 专家
@Bjp7v:w 6A|XB3 23.the board of directors 董事会
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bb\XZ~)F 'irwecd8 25.assess material misstatement risks评估重大错报风险
dTu*%S1Z WPlf8* -fQ 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
f&$;iE ,O:p`"3`0= 27.a general knowledge of —— 初步了解―――的情况
j!oX\Y-: & S')DAx 28.a more knowledge of—— 进一步了解的情况
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2CP&* tX@y ]" 29.the prior year‘s working papers 以前年度
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-"a(<JC^NI ,F`1VpTd8 30.minutes of meeting 会议纪要
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31.business risks 经营风险
2_o\Wor# wgolgof 32.appropriateness 适当性
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&y|Ps eH" 33.accounting estimate 会计估计
ycki0&n3 a}|<*!4zUQ 34.management representations 管理层声明
<1m` {D(l#;,iX2 35.going concern assumption 持续经营假设
*B{] ;mz#$"( 36.audit plan 审计计划
hNkv lk'Ui -)Vy)hD, 37.significant audit areas 重点审计领域
bwP@}(K f}4A,%:1 38.error 错误
H.C*IL9 c&wiTvRV 39.fraud舞弊
!wfUD2K1 aaN/HE_ 40.modified or additional procedures 修改或追加审计程序
k\*?<g HkhZB^_V 41.misappropriation of assets 侵占资产
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G|-RscPe r|\{!;7 43.unusual pressures 异常压力
1q5S"=+W[ YO?o$Hv16 44.the suspected noncompliance 涉嫌存在违法行为
02%~HBS uV@'898%5 45.materialiy 重要性
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q@XJ,e1A @p^EXc*| 47.approach the materiality level 接近重要性水平
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*<SXzJ( ,)J>8eV 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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j#<X 50.misstatements or omissions 错报或漏报
hu"-dT;4] }U5$~,*p 51.aggregate 总计
$v e$Sq Ex*{iJ;\ 52.subsequent events 期后事项
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i;]# @n| ,WnZ^R/n 54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险
@icw:68 `_ M+=*} 56.detection risk 检查风险
KU0Ad);e gM]E8%;{ 57.inappropriate audit opinion 不适当的审计意见
T\6,@7 1{d;Ngx 58.material misstatement 重大的错报
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&?5)Jis: _Ye.29 60.the acceptable level of detection risk 可接受的检查风险
7P*\|Sxk% H_x}- 查看《
注会考试《审计》中的128个英文单词(二) 》
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