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(; BX(d"z b< 1.audit
审计 \1mM5r~ =j+oKGkoCa 2.attestation 鉴证
{L4>2rF ]~00=nXFM/ 3.credibility 可信赖程度
xSDE6] _8b]o~[Z+ 4.audit of financial statements 财务报表
审计 >9<8G]vcH nj^q@h 5.agreed-upon procedures 执行商定程序
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n22hVw 6.high levels of assurance 高水平保证
f:[d]J| Dg>'5`& 7.compilation 编制
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sb|3|J6= 5<O61Lgx 10.professional skepticism 职业谨慎
A2|o=mOH u@bOEcxK 11.objectivity 客观性
J`+`Kq1T ECS<l*i57& 12. professional competence 专业胜任能力
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AZy~Q9Kc 13.Senior/CPA-in-charge 项目经理
c7g.|R Ukx/jNyYv 14.audit engagement letter 业务约定书
Sz|Y$, Lk`k>Nn) 15.recurring audit 连续审计
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[|vx!p iVKbGgA 16.the client 委托人
n4vXm (Gi+7GMV' 17.change
CPA 更换
注册会计师 <RoX| zJw ^3WIl] 18.the existing CPA 现任注册
会计师
DO1 JPeIi mI7rx`4H 19.the successor CPA 后任注册
会计师 YMj7 oDW<e'Jm 20.the preceding CPA前任
注册会计师 //X e*0 7~kpRa@\P 21.issue the audit report 出具审计报告
I|F~HUzA" `rz`3:ZH 22.expert 专家
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OxAY_ ^<>Jw%H 23.the board of directors 董事会
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mEB2RLCM +EST58 25.assess material misstatement risks评估重大错报风险
' 1P=^ :7$\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
(:.Q\!aZ1 r,u<y_YW 27.a general knowledge of —— 初步了解―――的情况
5vs`uUzr >9o,S3 28.a more knowledge of—— 进一步了解的情况
j8[`~pb nr<WO~Xw~ 29.the prior year‘s working papers 以前年度
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e8d5(e Ad]<e?oN= 30.minutes of meeting 会议纪要
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sR"zRn )Lc<;=w'9 32.appropriateness 适当性
kyW6S+ #- 943I:, B 33.accounting estimate 会计估计
$6:XsrV\a h1^9tz{ 34.management representations 管理层声明
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,HCeN 5i!V}hE 35.going concern assumption 持续经营假设
r{K\(UT]! !lQ#sL` 36.audit plan 审计计划
?ID* /u|X v87$NQvwQ 37.significant audit areas 重点审计领域
T!u'V'Ei2 jIAW-hc] 38.error 错误
>AR Tr'B Z:#.;wA 39.fraud舞弊
G$;>ueM uY&=eQ_Cb 40.modified or additional procedures 修改或追加审计程序
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hl sg3h i"Im 41.misappropriation of assets 侵占资产
RGT_}ni b@=zrhQ 42.transactions without substance 虚假交易
%B#hb<7} BN+V,W 43.unusual pressures 异常压力
)^t!|*1LA _:wZmZU} 44.the suspected noncompliance 涉嫌存在违法行为
6RK ~Dl&g (bg}an 45.materialiy 重要性
"DVt3E ~?FK ; ( 46.exceed the materiality level 超过重要性水平
HA$Y1} ' 2>l 47.approach the materiality level 接近重要性水平
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@4;HC=~ ~_ *H)| 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
|if'_x1V 98BYtxa 50.misstatements or omissions 错报或漏报
^4+r*YvcM }C=Quy%Z< 51.aggregate 总计
jMK3T Hab!qWK` 52.subsequent events 期后事项
@Ppo &> KuA>"X 53.adjust the financial statements 调整财务报表
;5<P|:^ <e'P%tG' 54.perform additional audit procedures 实施追加的审计程序
:FnOS<_B D^|jZOJ 55.audit risk 审计风险
{5SfE$r SV&kWbS 56.detection risk 检查风险
&kb\,mQ smV!y8& 57.inappropriate audit opinion 不适当的审计意见
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wR^DoD& 58.material misstatement 重大的错报
.\$Wy$ d /4yOs@# 59.tolerable misstatement 可容忍错报
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d;{y`4p)s Hfke 查看《
注会考试《审计》中的128个英文单词(二) 》
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