gB!K{ Io' @g*=xwve=~ 1.audit
审计 'l$<DcBj ?`Oh]2n)6 2.attestation 鉴证
5b_[f( F`9;s@V* 3.credibility 可信赖程度
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c:Fa)- 4.audit of financial statements 财务报表
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6.high levels of assurance 高水平保证
|qS<{WZ!h f!}c0nb 7.compilation 编制
pQaP9Y{OK Ws[[Me,= 8.reliability 可靠性
o6^^hc\ v_*E:E 9.relevance 相关性
:U`8s# s}Q%]W 10.professional skepticism 职业谨慎
jP6;~[rl %gB 0\C 11.objectivity 客观性
/#?lG`'1 +%%FT#ce 12. professional competence 专业胜任能力
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>) B$b'bw. 13.Senior/CPA-in-charge 项目经理
P%5h!Z2m 6Cut[*lj^ 14.audit engagement letter 业务约定书
'z\K0 kW&{0xkGR 15.recurring audit 连续审计
O$B]#]L+ rvRtR/*?j 16.the client 委托人
Qci<cVgP Z3=DM=V;v 17.change
CPA 更换
注册会计师 x\j6=| SE+K"faKQ 18.the existing CPA 现任注册
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xUE 9%qO )J+vmY~& 19.the successor CPA 后任注册
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注册会计师 $l}MB7 @p jah(i` 21.issue the audit report 出具审计报告
Ml8 '=KN_ @9|sNS 22.expert 专家
28M!G~| EAq/Yw2$ 23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险
{{M?+]p,^ ZWW:-3 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
['m@RJm+ 4RsV\Y{FN 27.a general knowledge of —— 初步了解―――的情况
w5|az6wZB! V0R;q 28.a more knowledge of—— 进一步了解的情况
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]J)WcM: 94"R&| 30.minutes of meeting 会议纪要
,WbO8#z+ 0Ph,E 31.business risks 经营风险
39?iX'*p R%XbO~{u 32.appropriateness 适当性
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6R5) &L _I+#K M 34.management representations 管理层声明
@jg*L2L6 rixNz@p'% 35.going concern assumption 持续经营假设
<pRb#G" ~^=QBwDW8N 36.audit plan 审计计划
XbYW,a@w2 yef@V2Z+ 37.significant audit areas 重点审计领域
mKynp 3]0ETcT 38.error 错误
R@t?!`f!+ ? e%Pvy<i 39.fraud舞弊
G_=`&i"4 :<Y,^V( 40.modified or additional procedures 修改或追加审计程序
9)s=%dL xlkEW&N& 41.misappropriation of assets 侵占资产
$+zev$f erYpeq. 42.transactions without substance 虚假交易
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ZeF PwW $@[6j y 44.the suspected noncompliance 涉嫌存在违法行为
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Y1 45.materialiy 重要性
D_`MeqF}C ?n>h/[/ 46.exceed the materiality level 超过重要性水平
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=:mD)oX* 8a|p`)lT 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
bTE%p0 =9 FY;9 50.misstatements or omissions 错报或漏报
y^=\w?d z'3 51.aggregate 总计
^KhA\MzY Ki{&,:@ 52.subsequent events 期后事项
l~Hs]*jm 0J z'9 53.adjust the financial statements 调整财务报表
#, W7N_mt IIUoB!` 54.perform additional audit procedures 实施追加的审计程序
{LVii}< O8TAc]B 55.audit risk 审计风险
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@b[o7/ >7B6iR6N 56.detection risk 检查风险
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6:i{_YX(.S ?kX$Y{M} 58.material misstatement 重大的错报
".onev^( F#eZfj~ 59.tolerable misstatement 可容忍错报
7"wr8 L0Bcx|)"$` 60.the acceptable level of detection risk 可接受的检查风险
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# 查看《
注会考试《审计》中的128个英文单词(二) 》
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