= %wBC; {=_xze) 1.audit
审计 e_Q(l'f 4<U6jB5 2.attestation 鉴证
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>a 3.credibility 可信赖程度
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^7C,GaDsn 4.audit of financial statements 财务报表
审计 v9Ez0 :) [q!)Y:|u_> 5.agreed-upon procedures 执行商定程序
+ID%( : %xt\|Lt 6.high levels of assurance 高水平保证
KQ.cd]6 G_?qY#"( 7.compilation 编制
Fprhu;h .T}S[`Yx5 8.reliability 可靠性
@m"P_1`* "`5BAv;u 9.relevance 相关性
!Ly1!;< 5@~5RNrq2 10.professional skepticism 职业谨慎
5va ;Ol4 ]yA_N>k2K 11.objectivity 客观性
S]biN]+7s @fSqGsSk 12. professional competence 专业胜任能力
sB`zk[R; ; J8 25CE 13.Senior/CPA-in-charge 项目经理
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l1x JC4Z^/\. 14.audit engagement letter 业务约定书
}ABHGr5[ tNCKL.yU 15.recurring audit 连续审计
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16.the client 委托人
vjD||!g' oOK&+r7 17.change
CPA 更换
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[+_T{ 18.the existing CPA 现任注册
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R~(_m#6`: )UG<KcdI 19.the successor CPA 后任注册
会计师 G-sA)WOF ^ZO3:"t!w 20.the preceding CPA前任
注册会计师 Le}-F{~`^ `<d{(9:+ 21.issue the audit report 出具审计报告
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ZNG{:5u, 22.expert 专家
1fb!sbGD.k /<oBgFMoJ 23.the board of directors 董事会
KR/SMwy =k22f`8ew 24.knowledge of the entity‘ s business 了解被审计单位情况
KmRxbf lDhuL;9e 25.assess material misstatement risks评估重大错报风险
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P[C03a!lXg 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
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27.a general knowledge of —— 初步了解―――的情况
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7gl;' 28.a more knowledge of—— 进一步了解的情况
UI.>BZ6} 4';(\42 29.the prior year‘s working papers 以前年度
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o9uir"= _D?`'zN 30.minutes of meeting 会议纪要
G=%SMl>[ m;KD@E! 31.business risks 经营风险
~b.e9FhdA ^{Y9!R*9U* 32.appropriateness 适当性
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/` 33.accounting estimate 会计估计
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yjxv D F%>`?NG+c 35.going concern assumption 持续经营假设
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L|5?3z 36.audit plan 审计计划
}~`l!ApD kI>PaZ`i) 37.significant audit areas 重点审计领域
|v%xOl )$e_CJ}9e 38.error 错误
rfS kQT =HkB>w)h 39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序
&*wc` U Qcf5*]V 41.misappropriation of assets 侵占资产
1ti4 ZM ,a/<t" 42.transactions without substance 虚假交易
VaRP+J}UA. Td6"o&0A! 43.unusual pressures 异常压力
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; 44.the suspected noncompliance 涉嫌存在违法行为
J#^oUq Ki:.^ 45.materialiy 重要性
m'i^BE Ho; bgva 46.exceed the materiality level 超过重要性水平
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=bd] 47.approach the materiality level 接近重要性水平
L4L[@tMPmY V;#bcr=Z<J 48.an acceptably low level 可接受水平
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{~ 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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X 12,,gwh 50.misstatements or omissions 错报或漏报
;,yjkD[mWE P@z,[,sy"$ 51.aggregate 总计
$m-rn'Q `Mp-4)mn 52.subsequent events 期后事项
.j)f'<;% B:Xmc,|, 53.adjust the financial statements 调整财务报表
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fmhqm" 55.audit risk 审计风险
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NO F};G& 56.detection risk 检查风险
E5J2=xVW# Y([YDn 57.inappropriate audit opinion 不适当的审计意见
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dwc$#cMf 58.material misstatement 重大的错报
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a*-XB 59.tolerable misstatement 可容忍错报
=7U_ jDME \%FEQa0u 60.the acceptable level of detection risk 可接受的检查风险
#, KjJ >$yqx1=jW 查看《
注会考试《审计》中的128个英文单词(二) 》
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