t@%w:*
& Liqo)m 1.audit
审计 DB vM.'b$ bWFa{W5! 2.attestation 鉴证
Ob0sB@ I%T+H[, 3.credibility 可信赖程度
Jh"[ug UHl3/m7g 4.audit of financial statements 财务报表
审计 %4~"$kE +){^HC\7h 5.agreed-upon procedures 执行商定程序
JE.$]){ [$y(>]~. 6.high levels of assurance 高水平保证
%YG?7PBB &PMQ]B 7.compilation 编制
ETDWG_H | *xnZTj:
8.reliability 可靠性
j\}.GM'8 dSDZMB sd 9.relevance 相关性
x ;DoQx *C*J1JYp+ 10.professional skepticism 职业谨慎
z"@^'{.l WjVBz 11.objectivity 客观性
|<W$
rzM |$WHw*F^ 12. professional competence 专业胜任能力
*i"9D: t3L>@NWG 13.Senior/CPA-in-charge 项目经理
S_lGrk\j hh;kBv07o 14.audit engagement letter 业务约定书
2Kxb(q" SioeIXU 15.recurring audit 连续审计
Nd(,oXa~ Tm%5:/<8 16.the client 委托人
h,LSqjf" gM96RY 17.change
CPA 更换
注册会计师 Q 3WD!Z8y j0l{M
c5 18.the existing CPA 现任注册
会计师
J""Cgf C:Ef6ZW 19.the successor CPA 后任注册
会计师 Ez1eGPVr ?P9a
Xwc 20.the preceding CPA前任
注册会计师 dL42)HP5 >.<VD7p 21.issue the audit report 出具审计报告
_zj^k$ j r8:r}Qj2w[ 22.expert 专家
\8CCa(H yi$
CkG} 23.the board of directors 董事会
>a"J);p ;4O[/;i 24.knowledge of the entity‘ s business 了解被审计单位情况
^G4YvS( eWH0zswG 25.assess material misstatement risks评估重大错报风险
'
m<Lx _i M=,pn+}y> 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
-2hirA<^ \M`qaFan5^ 27.a general knowledge of —— 初步了解―――的情况
D]~K-[V?l poz_=,c 28.a more knowledge of—— 进一步了解的情况
,{*g
Q%7 X,Ql6uO 29.the prior year‘s working papers 以前年度
工作底稿
q9
Df`6+ 4[lFurH 30.minutes of meeting 会议纪要
6Zi{gx bQ*yXJ^8 31.business risks 经营风险
n/9afIN R ]Ev=V'U 32.appropriateness 适当性
S,5ok0R ]B/>=t"E 33.accounting estimate 会计估计
F5?S8=i mSYjc)z 34.management representations 管理层声明
p%I)&- 8 f:-)S8OJ 35.going concern assumption 持续经营假设
5]O{tS
j 66val"^W 36.audit plan 审计计划
12`u[O}\}- ;L-=z]IR, 37.significant audit areas 重点审计领域
l>6tEOXt N
R
c4*zQJ 38.error 错误
TP
p]UG qO{z{@jo55 39.fraud舞弊
TgkVd]4% 5kHaZ Q 40.modified or additional procedures 修改或追加审计程序
vr;`h/ 7(@xk_Pl 41.misappropriation of assets 侵占资产
<Km9Mq |~Dl<#58 42.transactions without substance 虚假交易
NK|UeL7ght =Jm[1Mgt 43.unusual pressures 异常压力
P~ObxY| u=:f%l 44.the suspected noncompliance 涉嫌存在违法行为
DI\=udN eiK_JPF A- 45.materialiy 重要性
kjYM&q 0B.Gt&Oal 46.exceed the materiality level 超过重要性水平
F`g(vD> W
)FxN, 47.approach the materiality level 接近重要性水平
@^| [J
_4 >oW]3)$4S 48.an acceptably low level 可接受水平
HA'~1$#z ]-gyXE1.r 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
%IsodtkDu REW[`MBQ 50.misstatements or omissions 错报或漏报
`Gio
2gl9 -,8LL@_ 51.aggregate 总计
QF
P9"FM5F _a$qsY 52.subsequent events 期后事项
dlYpbw}W&< R`(2Fy%0\k 53.adjust the financial statements 调整财务报表
wm~7`& Gxw1P@<F: 54.perform additional audit procedures 实施追加的审计程序
v@qP &4Sp c}(H*VY2n 55.audit risk 审计风险
|5 V0_79
xF8r+{_J) 56.detection risk 检查风险
TIGtX]` 6H |1IrG 57.inappropriate audit opinion 不适当的审计意见
cx[^D,usf~ HLWffO/ 58.material misstatement 重大的错报
?i _ACKpw /l$enexSt 59.tolerable misstatement 可容忍错报
]PS`"o,pF$ o=Vs)8W 60.the acceptable level of detection risk 可接受的检查风险
TUfj\d, ZJ3g,
dc 查看《
注会考试《审计》中的128个英文单词(二) 》
G80N8Lm Vuz.b.,i`