_W@,@hOH CB*` 1.audit
审计 /S7+B] [cGt 2.attestation 鉴证
%~#!NX N,j>;x3xT 3.credibility 可信赖程度
&YT_#M My]+?.Ru 4.audit of financial statements 财务报表
审计 [2GXAvXsT -yX.Jv 5.agreed-upon procedures 执行商定程序
\6`v.B&v ; g Z%U 6.high levels of assurance 高水平保证
[;(]Jy hAV2F# 7.compilation 编制
4R&*&GZ# hlAR[ ] 8.reliability 可靠性
E$]a?uA: `pP9z;/Xq 9.relevance 相关性
_MM 98ca[.ui 10.professional skepticism 职业谨慎
:D"@6PC] y#b;uDY 11.objectivity 客观性
^G}# jg. 2}^+]5 12. professional competence 专业胜任能力
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kRmj"9oA xK$}QZ) 14.audit engagement letter 业务约定书
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yB-.sGu 15.recurring audit 连续审计
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yJnPD/i 16.the client 委托人
%z(9lAe Px'R`1^ 17.change
CPA 更换
注册会计师 Q/9a,85 60`+9(^ 18.the existing CPA 现任注册
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WI,40&< q&u$0XmV 19.the successor CPA 后任注册
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注册会计师 riID,aut 'b8R#R\P 21.issue the audit report 出具审计报告
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{J{1`@ 22.expert 专家
joe9.{ ows^W8-w 23.the board of directors 董事会
BRe{1i 6 Gu2_dT 24.knowledge of the entity‘ s business 了解被审计单位情况
+Qt[1Xq a lrt*V|= 25.assess material misstatement risks评估重大错报风险
Ymq3ty]Pe \0D$Mie 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
rqF"QU= l "hW(S 27.a general knowledge of —— 初步了解―――的情况
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9=27p 29.the prior year‘s working papers 以前年度
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Y@ ~u!gUJ: 30.minutes of meeting 会议纪要
&(g|="T d5Qd' 31.business risks 经营风险
|Td_S|:d [ dGO,ndE 32.appropriateness 适当性
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=qw&dwIQ w}d}hI 34.management representations 管理层声明
G[#.mD{k K<#-"Xe; 35.going concern assumption 持续经营假设
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5*xH 36.audit plan 审计计划
)`<6taKx@n QskUdzQ= 37.significant audit areas 重点审计领域
3x![8 x `0?^[;[u[ 38.error 错误
IdF$Ml#[h Bq *[c=(2 39.fraud舞弊
^1.7Juvb 7gm:ZS 40.modified or additional procedures 修改或追加审计程序
h`lmC]X_ )i0 $j)R 41.misappropriation of assets 侵占资产
^T{8uJ'kn b{BaQ>.(` 42.transactions without substance 虚假交易
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\BUqDd! [%jxf\9jJ_ 44.the suspected noncompliance 涉嫌存在违法行为
W<Z$YWr N#UXP5C( 45.materialiy 重要性
a!D*)z Y \dTQQ 46.exceed the materiality level 超过重要性水平
awFhz 6 =5Wp&SM6 47.approach the materiality level 接近重要性水平
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J-LPTB SF^x=[ir 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
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Cm\z9F 50.misstatements or omissions 错报或漏报
T/5"}P` )tD6=Iz^5 51.aggregate 总计
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xg} ug[ ]26mB 53.adjust the financial statements 调整财务报表
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,gmH2. 54.perform additional audit procedures 实施追加的审计程序
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b5g ! ZBJ3 VK 55.audit risk 审计风险
JOHRmfqR `NSy"6{Z 56.detection risk 检查风险
FCiq?@ xs%LRF#u 57.inappropriate audit opinion 不适当的审计意见
7]s%rya f ;wc{qy 58.material misstatement 重大的错报
*NlpotW,f AW/wI6[T 59.tolerable misstatement 可容忍错报
4V$fGjJ3 .=XD)>$ 60.the acceptable level of detection risk 可接受的检查风险
hiwIWd:H vbp-`M( 查看《
注会考试《审计》中的128个英文单词(二) 》
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