bLUn0)c i? a]v 5 1.audit
审计 p@^2.O+ W]R5\G* 2.attestation 鉴证
D@3|nS X!"y>J 3.credibility 可信赖程度
:bh[6F 6HEl1FK{@ 4.audit of financial statements 财务报表
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BBt* 5.agreed-upon procedures 执行商定程序
!KF;Z|_(I ^oP]@r"qy 6.high levels of assurance 高水平保证
A,iXiDb3pK 6Z'zB&hM} 7.compilation 编制
@hv9=v+ k20H|@g2 8.reliability 可靠性
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wbpxJtJB 9.relevance 相关性
sS0psw1 |l~ADEg 10.professional skepticism 职业谨慎
|W::\yu6 ?/u&U\P 11.objectivity 客观性
v<-D>iJ lmd0Q(I 12. professional competence 专业胜任能力
&iSQ2a!l8b jrW7AT)\ 13.Senior/CPA-in-charge 项目经理
g-]td8}# _}\&; 14.audit engagement letter 业务约定书
T<ua0;7 oW8[2$_N+ 15.recurring audit 连续审计
}cf-r>WaR Pgo5&SQb 16.the client 委托人
kBT cND| 1DBzD%@Oz 17.change
CPA 更换
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87\W. 18.the existing CPA 现任注册
会计师
Tu"yoF *[jaI-~S 19.the successor CPA 后任注册
会计师 _,'UP>Si 9#agI|d~ 20.the preceding CPA前任
注册会计师 jVA xa|S .!`j3W] 21.issue the audit report 出具审计报告
g5?Fo%W d`xqs,0f 22.expert 专家
%1lLUgf3G/ k82'gJ;MC= 23.the board of directors 董事会
{<i!Pm hIw*dob 24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险
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bw ^=@%@mR/[C 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
Z]6D0b W}e5 4-lu 27.a general knowledge of —— 初步了解―――的情况
</}[x2w?] &Y,Rm78 28.a more knowledge of—— 进一步了解的情况
F8k1fmM]Y \gzNMI* 29.the prior year‘s working papers 以前年度
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#a0 (Wh7 30.minutes of meeting 会议纪要
@tP,l$O& 'J\%JAR@ 31.business risks 经营风险
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ZE1#{u~[y 2vur_`cV 33.accounting estimate 会计估计
Q'rG' | 1wq6E 34.management representations 管理层声明
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4?* 35.going concern assumption 持续经营假设
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36.audit plan 审计计划
)9*-Q%zc eC3ZK"oJ 37.significant audit areas 重点审计领域
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%++q+pa 38.error 错误
F!Uk `[L Xh{EItk~oO 39.fraud舞弊
mbd@4u R` N-^x 40.modified or additional procedures 修改或追加审计程序
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)S5Q5"j&=f 41.misappropriation of assets 侵占资产
4}0s^>R >y az 42.transactions without substance 虚假交易
yNqrL?i LX3 5Lt 43.unusual pressures 异常压力
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K? -PX {W)Aw 44.the suspected noncompliance 涉嫌存在违法行为
w</kGK[O m=#2u4H4 45.materialiy 重要性
[3\}Ca1 LsLsSV 46.exceed the materiality level 超过重要性水平
^v`|0z\ r..Rh9v/=E 47.approach the materiality level 接近重要性水平
9iv!+(ni Vdjca:` 48.an acceptably low level 可接受水平
*l5/q\D =T+<>/[ 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
vb$k/8JK Xf.SJ8G 50.misstatements or omissions 错报或漏报
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~UL;O\-b0 /|>z7#?m^ 52.subsequent events 期后事项
P ^D\znvc qEywExdiu 53.adjust the financial statements 调整财务报表
fghJj@ES y0z}[hZ 54.perform additional audit procedures 实施追加的审计程序
JWEqy+,Fjw WyO10yvR 55.audit risk 审计风险
`M|fwlAJQ VkUMMq{ 56.detection risk 检查风险
iptzVr#b[ p!HpqW 57.inappropriate audit opinion 不适当的审计意见
TT>;!nb r% qgLP{v 58.material misstatement 重大的错报
VRT| OUq ] @IzJz"R 59.tolerable misstatement 可容忍错报
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y? 查看《
注会考试《审计》中的128个英文单词(二) 》
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