sBD\
;\I e+>&?
x 1.audit
审计 CF+:9PG Oz_|
pu 2.attestation 鉴证
j 1#T]CDs Z
)dz 3.credibility 可信赖程度
}9ZcO\M gEQevy`T%c 4.audit of financial statements 财务报表
审计 FR@##i$ [!E~pW%|n 5.agreed-upon procedures 执行商定程序
} ~#^FFe ~",,&>#[K 6.high levels of assurance 高水平保证
#3act)m B#;yko 7.compilation 编制
YKs^aQm# 1]j_4M14aA 8.reliability 可靠性
Nm]\0m0p-
&MsBcP[ 9.relevance 相关性
^atBf![ d>qxaX; 10.professional skepticism 职业谨慎
m]NyEMYg SRx `m,535 11.objectivity 客观性
p%6j2;D
Z*(lg$A9M 12. professional competence 专业胜任能力
@7aSq-(_l* /^z5;aG 13.Senior/CPA-in-charge 项目经理
*T'>-nm]
`Dco!ih 14.audit engagement letter 业务约定书
0jN?5j *"D8E^9 15.recurring audit 连续审计
R83Me#& #7A_p8 16.the client 委托人
)
Pdl[+a
"*E%?MG 17.change
CPA 更换
注册会计师 Dj9).lgc uR7\uvibUO 18.the existing CPA 现任注册
会计师
*r k!`n& }6Uw4D61 19.the successor CPA 后任注册
会计师 /)` kYD6 Ya)s_Zr7 20.the preceding CPA前任
注册会计师 Lh5d2
}tcO c{u~=24;%# 21.issue the audit report 出具审计报告
EO5k?k[* w&7-:."1i 22.expert 专家
?Q)z5i'g# 2$O@T] 23.the board of directors 董事会
V3u[{^^f iZ3%'~K<3J 24.knowledge of the entity‘ s business 了解被审计单位情况
bvMa|;f1 # N.(ZP 25.assess material misstatement risks评估重大错报风险
&&;ol}W THM\-abz 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
}bVWV0Aeim TKsze]/q 27.a general knowledge of —— 初步了解―――的情况
kgvB80$4 j:9kJq>mv 28.a more knowledge of—— 进一步了解的情况
}'KVi=qnHb VzR(OB 29.the prior year‘s working papers 以前年度
工作底稿
e:Zc- 0UmK S\P
30.minutes of meeting 会议纪要
u,e(5LU Oop;Y^gG} 31.business risks 经营风险
xPY/J#X$ @]#0jiS 32.appropriateness 适当性
"3*Chc o AkF 33.accounting estimate 会计估计
?5#Ng,8iT ?5qo>W<7 34.management representations 管理层声明
wR?M2*ri `A)9 35.going concern assumption 持续经营假设
onM ~*E
7)IBIlV 36.audit plan 审计计划
|yi3y `f an 3"y6.8 37.significant audit areas 重点审计领域
BHE((3 d]OoJK9&& 38.error 错误
^IxT.g .-;K$'YG 39.fraud舞弊
5O
Ob( &t+ 40.modified or additional procedures 修改或追加审计程序
Ek +L"7 j w)Lofn 41.misappropriation of assets 侵占资产
66?!"w 8z^?PZ/ 42.transactions without substance 虚假交易
n<p`OKIV3 x=yU
}lsV 43.unusual pressures 异常压力
h94SLj] /(w:XTO< 44.the suspected noncompliance 涉嫌存在违法行为
^j?\_r'j *hAeA+: 45.materialiy 重要性
5r<%xanXW/ 5#.uA_Fov 46.exceed the materiality level 超过重要性水平
S<f&?\wK=v (}fbs/8\p 47.approach the materiality level 接近重要性水平
OE-$P GV1\8OG7 48.an acceptably low level 可接受水平
+(5 H$O{h @5H1Ni5/o@ 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
Z&=K+P p#O#MN* 50.misstatements or omissions 错报或漏报
pr\yc ^Ois]#py 51.aggregate 总计
hA?j"y0? =YBwO. !% 52.subsequent events 期后事项
V-CPq Z9ciS";L 53.adjust the financial statements 调整财务报表
l/yLSGjM <pGPuw|~I 54.perform additional audit procedures 实施追加的审计程序
Z!C\n[R/ [] 0`>rVq 55.audit risk 审计风险
cD8.rRyD a
J[VX)
"J 56.detection risk 检查风险
Tfhg\++u 4hztYOhJ{ 57.inappropriate audit opinion 不适当的审计意见
#$%9XD3 c6s*u%+}, 58.material misstatement 重大的错报
kf0zL3| a=k+:=%y 59.tolerable misstatement 可容忍错报
71cc6T mwCNfwb: 60.the acceptable level of detection risk 可接受的检查风险
Y>EwU
}nYm^Yh 查看《
注会考试《审计》中的128个英文单词(二) 》
88h-.\%Z >DBaKLu\