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审计 5WJof`M !Ab4'4f 2.attestation 鉴证
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,pfHNK-u 7;0$UYDU* 4.audit of financial statements 财务报表
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]B 5.agreed-upon procedures 执行商定程序
kB~KC-&O JG6"5:: 6.high levels of assurance 高水平保证
F?"#1je ::'DWD1 7.compilation 编制
2@!Ou $W A\Ax5eeL 8.reliability 可靠性
o0SQJ1.a$ c;RB!`9" 9.relevance 相关性
E<=h6Ha jGV+ ~a 10.professional skepticism 职业谨慎
8Ter]0M& ]*fiLYe9 11.objectivity 客观性
o]Ln:k l #L,>)Xk jS 12. professional competence 专业胜任能力
sT&O %( c{7<z9U 13.Senior/CPA-in-charge 项目经理
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LHy-y%?i 14.audit engagement letter 业务约定书
|n9q4*dN s+mNr3 15.recurring audit 连续审计
wXj!bh8\r ^uG^XY&ItC 16.the client 委托人
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MpW\yX 17.change
CPA 更换
注册会计师 Z]Zs"$q@ o*\cV6 18.the existing CPA 现任注册
会计师
8|9JJ<G7 /K+GM8rtE 19.the successor CPA 后任注册
会计师 z
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注册会计师
RDFOUqS iEe<+Eyns 21.issue the audit report 出具审计报告
*^h$%<QI W.nQYH 22.expert 专家
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23.the board of directors 董事会
pUTC~|j%: X?3?R\/ 24.knowledge of the entity‘ s business 了解被审计单位情况
x{=@~c%eh 4KO2oIR 25.assess material misstatement risks评估重大错报风险
I\8f`l 49/j9#hr 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
-;VKtBXP</ P:`tL)W_ 27.a general knowledge of —— 初步了解―――的情况
F0&BEJBkU 4tZnYGvqe 28.a more knowledge of—— 进一步了解的情况
lQt&K1m \1 ^qfw 29.the prior year‘s working papers 以前年度
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zMjJ| 30.minutes of meeting 会议纪要
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f_ 0O_acO4 31.business risks 经营风险
PA=.)8 wF@mHv 32.appropriateness 适当性
,{KjVv< n_8wYiBs( 33.accounting estimate 会计估计
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[[S5P 34.management representations 管理层声明
Dg:2*m_!j{ %cPz>PTW@ 35.going concern assumption 持续经营假设
$}9.4`F> wK0= I\WN9 36.audit plan 审计计划
+N~?_5lv\s i;' kQ 37.significant audit areas 重点审计领域
Obd};&6Q :yLSLN 38.error 错误
Wix/Az kO1.27D 39.fraud舞弊
ao@"j}c 5)}3C_pmW 40.modified or additional procedures 修改或追加审计程序
"q-,140_ Oyfc! 41.misappropriation of assets 侵占资产
!A5UT- ZO`{t1 42.transactions without substance 虚假交易
>x$eKN vCPiT2G 43.unusual pressures 异常压力
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`3%o9V9Y _A8x{[$ 45.materialiy 重要性
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\P3[_kbf1 |'C{nTX 47.approach the materiality level 接近重要性水平
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,+iREh; *1Q~/<W 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
ywPFL/@ > @Ux8# 50.misstatements or omissions 错报或漏报
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L(a){<c #i#4h<R 52.subsequent events 期后事项
L_3undy, 4h|48</ 53.adjust the financial statements 调整财务报表
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BA 55.audit risk 审计风险
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kt.y"^ 56.detection risk 检查风险
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ZTb NAy3Zd} 57.inappropriate audit opinion 不适当的审计意见
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3c#CEuu 58.material misstatement 重大的错报
fgb%SIi? ]cz*k/*0 59.tolerable misstatement 可容忍错报
{x$h K98 $;9zD11 60.the acceptable level of detection risk 可接受的检查风险
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^y$RJC mOLP77(o 查看《
注会考试《审计》中的128个英文单词(二) 》
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