w([$@1] <]G${y*; 1.audit
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Kqnk [!"XcFY:a 3.credibility 可信赖程度
Ec]|p6a3 wW`}VKu 4.audit of financial statements 财务报表
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!/I0i8T xxa} YIe8 6.high levels of assurance 高水平保证
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l1+[ 7.compilation 编制
`/Y+1 aD Mkv|TyC 8.reliability 可靠性
GAEO$e: H+ZSPHs 9.relevance 相关性
.36^[Jsz": HJhH-\{@ 10.professional skepticism 职业谨慎
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7#2j>G{?]v 7*+TP~WI 12. professional competence 专业胜任能力
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14.audit engagement letter 业务约定书
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U/w. M_S "="O > 16.the client 委托人
z,f=}t[.Y jqcz\n d 17.change
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注册会计师 ;vp\YIeX1 4j'd3WGpbN 18.the existing CPA 现任注册
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M##';x0 :FQ1[X1xm 19.the successor CPA 后任注册
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注册会计师 )]Ti>R O7 =Hu0v}i/ 21.issue the audit report 出具审计报告
aXR%;]<Dw VOgi7\ 22.expert 专家
46,j9x RA/EpD:H 23.the board of directors 董事会
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oXY Moi UpUp8%fCU 25.assess material misstatement risks评估重大错报风险
zV.pol 1]OSWCEm*[ 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
2qj{n+ LtKB v4 27.a general knowledge of —— 初步了解―――的情况
~1(j&&kXet OkH\^ 28.a more knowledge of—— 进一步了解的情况
Ex(3D[WmMW JWHSnu! 29.the prior year‘s working papers 以前年度
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:pC;`iQ /g.]RY+u|x 30.minutes of meeting 会议纪要
$aP(|!g EESN\_{~. 31.business risks 经营风险
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#}yTDBt l I-p_K 33.accounting estimate 会计估计
#$ 1$T 8k!6b\Imz 34.management representations 管理层声明
h'5Cp(G jj&s}_75 35.going concern assumption 持续经营假设
gR gog*z T0e<Slo~C 36.audit plan 审计计划
z;3NiY i^2IW&+}e} 37.significant audit areas 重点审计领域
$RO$}! H5xzD9K;/C 38.error 错误
3#GqmhqKDk d ,F5:w& 39.fraud舞弊
t&RruwN_; *Xr$/N 40.modified or additional procedures 修改或追加审计程序
rY}B-6qJn 1mW % 41.misappropriation of assets 侵占资产
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fE;Q:# Z. q-AN[_@ 43.unusual pressures 异常压力
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(FVX57 wGLF%;rRe4 45.materialiy 重要性
j}WByaZ& eBcJm 46.exceed the materiality level 超过重要性水平
w]!0< ]((i?{jb( 47.approach the materiality level 接近重要性水平
%xlpB75N4N @.$MzPQQI 48.an acceptably low level 可接受水平
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us!s K0fv( !r{ 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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uP|FJLY 50.misstatements or omissions 错报或漏报
RU_L<Lpi Mq\~`8V 51.aggregate 总计
%a8&W a6nlt?1?D 52.subsequent events 期后事项
2$0)?ZC?= Zf:]Gq1 53.adjust the financial statements 调整财务报表
WZ~> BM =*MR(b> 54.perform additional audit procedures 实施追加的审计程序
Z)9R9s Sb"2Im > 55.audit risk 审计风险
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ti_u!kNv 56.detection risk 检查风险
>BoSw&T$Q ?q$P>guH6- 57.inappropriate audit opinion 不适当的审计意见
F)ci9- b@ m,6hee 58.material misstatement 重大的错报
T 33|';k _z"o1`{w 59.tolerable misstatement 可容忍错报
n0fR u`SNV pXW`+<g0 60.the acceptable level of detection risk 可接受的检查风险
uxDLDA$; E(Gr0#8 查看《
注会考试《审计》中的128个英文单词(二) 》
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