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审计 "wdC/ Qax=_[r 2.attestation 鉴证
0DGXMO$; yAaMYF@ 3.credibility 可信赖程度
/op8]y W<\KRF$S; 4.audit of financial statements 财务报表
审计 F6yMk% cZA l.}/ 5.agreed-upon procedures 执行商定程序
HG{OkDx]fl K1jE_]@Z 6.high levels of assurance 高水平保证
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'?4B0= ]5wc8Kh" 8.reliability 可靠性
l7\Bq+Q L~>pSP^a 9.relevance 相关性
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k3/t 10.professional skepticism 职业谨慎
ZPRkk?M}. L2+~I<|> 11.objectivity 客观性
yoQ}m/Cj Ubv<3syR' 12. professional competence 专业胜任能力
n{aD4& <8~bb-U$ 13.Senior/CPA-in-charge 项目经理
\s<L2uRj F8KSB"!NR 14.audit engagement letter 业务约定书
5*C#~gd&F #R}sGT 15.recurring audit 连续审计
x= X"4Mj0) l%L..WCT] 16.the client 委托人
:A"GOc, CKCot 17.change
CPA 更换
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会计师
T'!7jgk{: e-Mei7{% 19.the successor CPA 后任注册
会计师 .]24V!J(1w 0.!_k )tu 20.the preceding CPA前任
注册会计师 {W,&jC r1ao=N 21.issue the audit report 出具审计报告
^\KZE|^3@ WS6'R 22.expert 专家
dD ?ZF6 k^K>*mcJ 23.the board of directors 董事会
54r/s#|-3 hT go 24.knowledge of the entity‘ s business 了解被审计单位情况
4d-f6iiFV Bq@_/*'*Y 25.assess material misstatement risks评估重大错报风险
MfNsor 7Ji|x{`` 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
gaV>WF grrM[Y7#~b 27.a general knowledge of —— 初步了解―――的情况
F=EG#<@u n<3qr}ZG^ 28.a more knowledge of—— 进一步了解的情况
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_Fkz^B* 29.the prior year‘s working papers 以前年度
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Kjzo>fIC{ :J6 xYy$ 30.minutes of meeting 会议纪要
kn%i#Fz l$/.B=] 31.business risks 经营风险
y!eT>4Oyg 4 ))Z Bq? 32.appropriateness 适当性
[]OmztB jzvrJ14 33.accounting estimate 会计估计
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9 35.going concern assumption 持续经营假设
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$v FNlS)Bs 36.audit plan 审计计划
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y90wLU9f _59f.FsVR 38.error 错误
6({TG&`!] z>]P_E~`} 39.fraud舞弊
3Zdwt\OQ \~X:ffb = 40.modified or additional procedures 修改或追加审计程序
k~Z;S QyN qBF6LhR 41.misappropriation of assets 侵占资产
1Be/(pSc 7D&O5Z=%+ 42.transactions without substance 虚假交易
WYJH+"@%j )s N}ClgJ 43.unusual pressures 异常压力
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m{F Y[!s:3\f 45.materialiy 重要性
InA=ty]"_U rHiBW! 46.exceed the materiality level 超过重要性水平
Y6G`p UMUG~P&@ 47.approach the materiality level 接近重要性水平
G,!{Q''w wU(p_G3 48.an acceptably low level 可接受水平
[,L>5:T >t#5eT`_ 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
9CG&MvF c = IJ}b=: 50.misstatements or omissions 错报或漏报
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qr4.s$VGs* \AeM=K6q+D 52.subsequent events 期后事项
?t)Mt](" FQBE1h@k0u 53.adjust the financial statements 调整财务报表
1z3>nou2{ T*z*x=<5 54.perform additional audit procedures 实施追加的审计程序
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)=nB32~J" oP~%7Jt 57.inappropriate audit opinion 不适当的审计意见
~6=aoF5"3? KwNOB _ 58.material misstatement 重大的错报
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-,$ n"w>Y)C(X) 59.tolerable misstatement 可容忍错报
"m>BE k%R(Qga 60.the acceptable level of detection risk 可接受的检查风险
?f= ~Pn+ 6zIK%< 查看《
注会考试《审计》中的128个英文单词(二) 》
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