^n\9AE3 =gxgS<bde 1.audit
审计 08<k'Oi] i_j9/k 2.attestation 鉴证
AyQS4A.s[ Qv9*p('~A 3.credibility 可信赖程度
N&6_8=3z zvek2\*rO 4.audit of financial statements 财务报表
审计 d$2@, $=e&q 5.agreed-upon procedures 执行商定程序
W&fW5af9 71oFm1m{ 6.high levels of assurance 高水平保证
dzjB UD />dB%* 7.compilation 编制
oV0LJ% "#mXsp-ut 8.reliability 可靠性
(z8]FT r;&]?9)W0 9.relevance 相关性
h(C#\{V 0EL\Hd 10.professional skepticism 职业谨慎
,!o\),N (lyt"Ty 11.objectivity 客观性
mF6@Y[/B 21[K[ % 12. professional competence 专业胜任能力
Tf&f`/ 1g~Dm}m 13.Senior/CPA-in-charge 项目经理
/0B07B uE,i-g0$Id 14.audit engagement letter 业务约定书
^ l]]qdNr c,v^A+sZu 15.recurring audit 连续审计
J~_L4*Jw R-r+=x& 16.the client 委托人
uR06&SaA> _H~pH7WU 17.change
CPA 更换
注册会计师 J8sJ~FnUj Wo:zU 18.the existing CPA 现任注册
会计师
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会计师 }aHB$}"! <GL}1W"Ay 20.the preceding CPA前任
注册会计师 LG/=+[\{E ]Ks]B2Osz 21.issue the audit report 出具审计报告
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%,o8E2~ 22.expert 专家
ImUQ*0 ,\sR;=svK 23.the board of directors 董事会
p`E|SNt/W zh#OD{ 24.knowledge of the entity‘ s business 了解被审计单位情况
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M0k D-TNFYYy2 25.assess material misstatement risks评估重大错报风险
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7AGZu?1]M Ct =E;v7} 27.a general knowledge of —— 初步了解―――的情况
|0C|$2 F"B<R~ 28.a more knowledge of—— 进一步了解的情况
yiv RpSL L337/8fh 29.the prior year‘s working papers 以前年度
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GsP@ B' Y0P}KPD 30.minutes of meeting 会议纪要
%8Z|/LGg |g7nh[ 31.business risks 经营风险
3X-{2R/ 3 ?YkO+?}+ 32.appropriateness 适当性
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+F'} WryW3];0OR 33.accounting estimate 会计估计
dyQ<UT |!4BWt 34.management representations 管理层声明
A:8FJ 3' SHXa{- 35.going concern assumption 持续经营假设
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>+A1 V[ PK.h E{R 38.error 错误
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E5Snl#Gl\0 &;NNUT>Q 40.modified or additional procedures 修改或追加审计程序
c"%_]7 &P,4EaC9; 41.misappropriation of assets 侵占资产
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bbQ10H 44.the suspected noncompliance 涉嫌存在违法行为
Ru9pb~K a!^-~pH: 45.materialiy 重要性
NR;S3-Iq( $X.'W\o| 46.exceed the materiality level 超过重要性水平
=XRgT1>e $dVgFot 47.approach the materiality level 接近重要性水平
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3-9J"d! HAI1%F236 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
*s<dgFA' 6gg# Z 50.misstatements or omissions 错报或漏报
8eS@<[[F# %T ,\xZ 51.aggregate 总计
U"%8"G0) HkfSx rTgQ 52.subsequent events 期后事项
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wNf*/?N qs8K jG@ 54.perform additional audit procedures 实施追加的审计程序
WrK^> J<5vs3[9 55.audit risk 审计风险
W"}*Q-8W ?^G$;X7B 56.detection risk 检查风险
vU\w3 93Ci$#<y 57.inappropriate audit opinion 不适当的审计意见
n_xQSVI0F gE6y&a 58.material misstatement 重大的错报
*Y^Y .U(SkZ`6 59.tolerable misstatement 可容忍错报
cVP49r}}v v0jz)z<# 60.the acceptable level of detection risk 可接受的检查风险
I8-&.RE Fb<\(#t 查看《
注会考试《审计》中的128个英文单词(二) 》
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