~i }+P71
RJRq` T|m 1.audit
审计 {;iHYr-zs :qAc= IC% 2.attestation 鉴证
Dpdn%8+Z E +Ujpd 3.credibility 可信赖程度
G=C5T( vNz;#Je 4.audit of financial statements 财务报表
审计 JXL9Gge F8[B^alAe 5.agreed-upon procedures 执行商定程序
j(%gMVu 2fzKdkJhe 6.high levels of assurance 高水平保证
&8]#RQy{f dgco*TIGO 7.compilation 编制
Cgz&@@j,] %9QMzz5 8.reliability 可靠性
29Z!p2{hk uS,p|}Q& 9.relevance 相关性
1c)\
i!Dh&XT 10.professional skepticism 职业谨慎
>lraYMc<rZ % QPWw~}: 11.objectivity 客观性
>,>;)B@J #ox
9& 12. professional competence 专业胜任能力
VelB-vy& >P\h,1 13.Senior/CPA-in-charge 项目经理
OB?SkR S9HBr 14.audit engagement letter 业务约定书
X(GmiH /E 1m>^{u 15.recurring audit 连续审计
3tT|9Tb@ %XJQ0CE<( 16.the client 委托人
@PPR$4 9Qzjqq:"Li 17.change
CPA 更换
注册会计师 (]3ERPn#y cW)Oi^q%o2 18.the existing CPA 现任注册
会计师
a[1
sA12 ;.ysCF 19.the successor CPA 后任注册
会计师 lx{.H,1~ I!f
B1aq- 20.the preceding CPA前任
注册会计师 /~i.\^HX jDlA<1 21.issue the audit report 出具审计报告
4? m/*VV X,RT<GNNb 22.expert 专家
^uyNv-'F LkJ$aW/ 23.the board of directors 董事会
M!N`
Orz SkiJpMN 24.knowledge of the entity‘ s business 了解被审计单位情况
F2IC$:e
M Ro'jM0(KE 25.assess material misstatement risks评估重大错报风险
CN.6E<9'kK owE<7TGPI? 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
jrm0@K+<IA aGPqh,<QD 27.a general knowledge of —— 初步了解―――的情况
YF}9k `nT?6gy 28.a more knowledge of—— 进一步了解的情况
+w "XNl 0TTIaa$ 29.the prior year‘s working papers 以前年度
工作底稿
\s
=QiPK }*iAE>; 30.minutes of meeting 会议纪要
p{NPcT%& &&X$d!V 31.business risks 经营风险
q}>M& * W`#gpi)7N 32.appropriateness 适当性
MWM
+hk1fs &&;ex9 33.accounting estimate 会计估计
a*Rz<08 H}vn$$
O 34.management representations 管理层声明
fC_zX}3 <u0*" 35.going concern assumption 持续经营假设
aSRjFL^
o
g_Ri$x8 36.audit plan 审计计划
A&N$tH Js/N()X 37.significant audit areas 重点审计领域
+Dv7:x7 T3=(` 38.error 错误
t-_#Q bzE{ sNL+F 39.fraud舞弊
F
y b[{" R;WW
f.# 40.modified or additional procedures 修改或追加审计程序
+<&E3Or eaEbH2J 41.misappropriation of assets 侵占资产
>gr<^$ /K f L+"^| 42.transactions without substance 虚假交易
jQ6Xr&}
^D>fis 43.unusual pressures 异常压力
^Sw2xT$p{j vyE{WkZxR 44.the suspected noncompliance 涉嫌存在违法行为
*t^eNUA ^[#=L4 45.materialiy 重要性
6VC-KY k=e`*LB\ 46.exceed the materiality level 超过重要性水平
a_Jb>} J2m"1gq, 47.approach the materiality level 接近重要性水平
L${m/@9 012Lwd 48.an acceptably low level 可接受水平
rR\;G2p) (i\)|c/a7 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
Y,'%7u 975
_d_U 50.misstatements or omissions 错报或漏报
8yn4}`Nc@ ~Po<(A}`f 51.aggregate 总计
K!p,x;YX guU=NQZ 52.subsequent events 期后事项
P7Xg{L&@. ^}J<)}Q 53.adjust the financial statements 调整财务报表
s'TY[
tj[c#@[B 54.perform additional audit procedures 实施追加的审计程序
u\f3qc,]F /HZv 55.audit risk 审计风险
~T%Ui#Gc z?4=h Sy 56.detection risk 检查风险
wqP2Gw7jh6 zZ:xEc 57.inappropriate audit opinion 不适当的审计意见
P].eAAXnP 9p4y>3 58.material misstatement 重大的错报
D*QYKW=) FI$XSG 59.tolerable misstatement 可容忍错报
yPoSJzC=[ $Zxt&a 60.the acceptable level of detection risk 可接受的检查风险
`]jqQr97 Yk
'm?p#~ 查看《
注会考试《审计》中的128个英文单词(二) 》
=G4u#t) _lX8K:C(