;[dcbyu@ #( X4M{I 1.audit
审计 ,Sz*]X {I(Euk>lR 2.attestation 鉴证
2v%~KV 9LCV"xgX 3.credibility 可信赖程度
8
wC3}U ;Iv)J|* 4.audit of financial statements 财务报表
审计 `n5|4yaG~ chfj|Ce]x 5.agreed-upon procedures 执行商定程序
<R]?8L0{h fkk\Q>J9!= 6.high levels of assurance 高水平保证
D%Pq*=W i~l0XjQbs 7.compilation 编制
_W?}%;
WnHf)(J`" 8.reliability 可靠性
^5"s3Qn 5QMu=/ 9.relevance 相关性
w
l5!f| A")B<BK 10.professional skepticism 职业谨慎
Ij{{Z;o3 0v'
,+- 11.objectivity 客观性
atW;S99# H>_%ZXL 12. professional competence 专业胜任能力
r6MQ|@ ?~u"w OH' 13.Senior/CPA-in-charge 项目经理
#l:qht W13$-hf9 14.audit engagement letter 业务约定书
T7!a@ M}M. 15.recurring audit 连续审计
E!3W_:Bs 6,s@>8n 16.the client 委托人
3haY{CEr LFg<j1Gk` 17.change
CPA 更换
注册会计师 T#er5WOH yuKfhg7 18.the existing CPA 现任注册
会计师
9e8@0
?0 E: XzX Fxx 19.the successor CPA 后任注册
会计师 [/5>)HK} C N:gS]OI* 20.the preceding CPA前任
注册会计师 t{84ioJ"$ QGLfZ
vTT 21.issue the audit report 出具审计报告
k)y0V:ZY]O
\?
MuORg 22.expert 专家
{b]WLBy DB%=/ \U 23.the board of directors 董事会
oPre$YT}h |h6)p;`gc 24.knowledge of the entity‘ s business 了解被审计单位情况
fN t CBi
V':; 25.assess material misstatement risks评估重大错报风险
.KRh59yg yUNl)E 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
n6ud;jN| 183'1Z$KA 27.a general knowledge of —— 初步了解―――的情况
^B]M- XG /Q{Jf+>R> 28.a more knowledge of—— 进一步了解的情况
tTQ>pg1{qh /mqEc9sq, 29.the prior year‘s working papers 以前年度
工作底稿
^@L qYbod+UX 30.minutes of meeting 会议纪要
NaAq^F U b/
~&M+) 31.business risks 经营风险
bumS>: KDHR}` 32.appropriateness 适当性
V&\ZqgDF S}fIZ1 33.accounting estimate 会计估计
)[%#HT :vV?Yv%P)n 34.management representations 管理层声明
T[ mTA>d U/{cYX 35.going concern assumption 持续经营假设
8FbBv"LI,g F>!fu.Ws 36.audit plan 审计计划
{Ivu"<`L3 ^H&6'A` 37.significant audit areas 重点审计领域
/R
F#B#9
Yckl,g_ 38.error 错误
! =|{
{?eD7xL:- 39.fraud舞弊
+F+jC9j(< AL,|%yup 40.modified or additional procedures 修改或追加审计程序
=BNmuAY7 RHE< QG 41.misappropriation of assets 侵占资产
]FsPlxk6 97<Y.
0 42.transactions without substance 虚假交易
2/(gf[elX Uv5E$Y"e10 43.unusual pressures 异常压力
0 ,Bd,<3 L88oh&M 44.the suspected noncompliance 涉嫌存在违法行为
Wp T.25 OG}0{? 45.materialiy 重要性
njvmf*A?S wGb{O 46.exceed the materiality level 超过重要性水平
d]w*fn Etn]e;z4 47.approach the materiality level 接近重要性水平
Rw Y)
O5 ioh_5
5e 48.an acceptably low level 可接受水平
-u)06C*39 j3A+:KDn3n 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
g[:5@fI#* H^'EY:| 50.misstatements or omissions 错报或漏报
8fZ\})t >Li
~Og@ 51.aggregate 总计
+O9l@X$l= saYn\o"m 52.subsequent events 期后事项
&Sc0l/ .RoO6:T6 53.adjust the financial statements 调整财务报表
>TK`s@jdSV eN,m8A`/S 54.perform additional audit procedures 实施追加的审计程序
Q7`zrCh 6n;ew l} 55.audit risk 审计风险
42Ql^ka AF **@
iG 56.detection risk 检查风险
wBCnP +.[#C5 57.inappropriate audit opinion 不适当的审计意见
oLB pG1Va !)_5 z<
58.material misstatement 重大的错报
AGOK%[[Ws .hZ =8y9 59.tolerable misstatement 可容忍错报
.{)b^gE [yjC@docH 60.the acceptable level of detection risk 可接受的检查风险
bNIT 1'v p72
+:I 查看《
注会考试《审计》中的128个英文单词(二) 》
-hhE`Y Cg )#B+