z3?\:Yz sd0r'jb 1.audit
审计 }nx=e#[g%2 ,"?A2n-qO 2.attestation 鉴证
mDMt5(. E;(Rm>lB 3.credibility 可信赖程度
m7|RD]q& &jQ?v@|1c 4.audit of financial statements 财务报表
审计 vK'?:}~ "HIXm 5.agreed-upon procedures 执行商定程序
pa]" iZz /CX VLl8~ 6.high levels of assurance 高水平保证
)@g;j> fnu"*5bE 7.compilation 编制
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}nbo4jK 8.reliability 可靠性
X" R<J#4 P\R27Jd 9.relevance 相关性
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/%zi,0 10.professional skepticism 职业谨慎
' [0AHM Oe]&( 11.objectivity 客观性
m6n!rRQ^U 6j9)/ HP 12. professional competence 专业胜任能力
WMuD}s Sfjje4R 13.Senior/CPA-in-charge 项目经理
woOy*)@ =_TaA(79 14.audit engagement letter 业务约定书
d5 j_6X v> z@ 15.recurring audit 连续审计
)M<vAUF L\aBc} 16.the client 委托人
2 YxT MT `k{& /] 17.change
CPA 更换
注册会计师 /X8<C=} <9A@`_';Aq 18.the existing CPA 现任注册
会计师
wzWbB2Mb5 <fO4{k*& 19.the successor CPA 后任注册
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20.the preceding CPA前任
注册会计师 ||B;o- Wsj=!Obc 21.issue the audit report 出具审计报告
C*70;:b gPC@Yy 22.expert 专家
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*7k { 23.the board of directors 董事会
B5am1y{P# ug&[ IL~lc 24.knowledge of the entity‘ s business 了解被审计单位情况
wo^Sy41bF s4= "kT] 25.assess material misstatement risks评估重大错报风险
Uu p(6`7 &Vk; VM`5 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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ub?K, q }C+tn"\ 28.a more knowledge of—— 进一步了解的情况
JcO08n Z'v-F^ 29.the prior year‘s working papers 以前年度
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&lc8G }OShT+xeX 30.minutes of meeting 会议纪要
^(x^6d 2s ,8R 31.business risks 经营风险
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32.appropriateness 适当性
?>uew^$d[w Kf,-4) 33.accounting estimate 会计估计
L):U"M>]= - 0HkT Y 34.management representations 管理层声明
(zo^Nn9VJ (X[2TT3j! 35.going concern assumption 持续经营假设
y>VcgLIB TQ :/RT 36.audit plan 审计计划
jk~:\8M(A B)SLG]72f 37.significant audit areas 重点审计领域
ztM<J+ Zy"=y+e!E; 38.error 错误
}k$4/7ri $\Lyi#< 39.fraud舞弊
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Bn wzcl 40.modified or additional procedures 修改或追加审计程序
7hNb/O004 **_&i!dtL 41.misappropriation of assets 侵占资产
|?m` xO *tQk;'/A] 42.transactions without substance 虚假交易
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ilLBCS} YrI|gz) 44.the suspected noncompliance 涉嫌存在违法行为
m7]hJ,0 .q`{Dgc~ 45.materialiy 重要性
,lN5,zI=S &rq{v!=7 46.exceed the materiality level 超过重要性水平
P1kB>"bR J@"utY6N 47.approach the materiality level 接近重要性水平
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h#YD~!aJ P!g-X%ngo 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
8}p8r|d!ls haSM=;uPM 50.misstatements or omissions 错报或漏报
czWw~'." %FkLQ+v/< 51.aggregate 总计
$ACx*e% ^J=hrYGA 52.subsequent events 期后事项
Va<HU:< +JdZPb 53.adjust the financial statements 调整财务报表
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khE ks(SjEF 54.perform additional audit procedures 实施追加的审计程序
6.Ie\5-a; $Rtgr{ {;" 55.audit risk 审计风险
{+T/GBF-K= &k>aP0k" 56.detection risk 检查风险
>=,uau7 Ggm` ~fS 57.inappropriate audit opinion 不适当的审计意见
Rs;15@t@ D9ufoa&ua 58.material misstatement 重大的错报
?r_kyuU BR_TykP 59.tolerable misstatement 可容忍错报
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5mB]N%rfW% nS.G~c| 查看《
注会考试《审计》中的128个英文单词(二) 》
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