T9Juq6| P3|s}& 1.audit
审计 Z10}xqi!X <n#X~}i) 2.attestation 鉴证
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-MK ^4"AWps 3.credibility 可信赖程度
y||RK`H @$%GszyQ' 4.audit of financial statements 财务报表
审计 (,QWK08 C]5 kQ1Og 5.agreed-upon procedures 执行商定程序
=_|G q| VlA]A,P}i 6.high levels of assurance 高水平保证
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.#=d 7.compilation 编制
2 Kjd!~Z$ \#dacQ2E@ 8.reliability 可靠性
ws!~MSIy OQ?N_zs, 9.relevance 相关性
fpo{`;&F B^P&+,\[} 10.professional skepticism 职业谨慎
N=2T~M 1 ~:T@SrVI 11.objectivity 客观性
?%Nh4+3N> D0 p*Sg 12. professional competence 专业胜任能力
vZTXvdF c6 mS 13.Senior/CPA-in-charge 项目经理
={oNY.(Q I]e+5 E0 14.audit engagement letter 业务约定书
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pF[-fO 15.recurring audit 连续审计
HFy9b|pjy .aY$-Y< 16.the client 委托人
KU` *LB: G|1.qHP[F 17.change
CPA 更换
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utn Kh$"5dy 18.the existing CPA 现任注册
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d8jH?P-" ..u{v}4& 19.the successor CPA 后任注册
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注册会计师 (wZ!OLY%} ~>=.^ 21.issue the audit report 出具审计报告
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22.expert 专家
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bGeIb-|( ")uKDq 24.knowledge of the entity‘ s business 了解被审计单位情况
0!dNW,NfJ MBA?, |9Q# 25.assess material misstatement risks评估重大错报风险
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^ 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
[//i "Nm aHW34e@ebL 27.a general knowledge of —— 初步了解―――的情况
`K.B` 2'S&%UyP 28.a more knowledge of—— 进一步了解的情况
{ac$4#Bp[B P5_Ajb(@' 29.the prior year‘s working papers 以前年度
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>tcEx( zT,@PIC( 31.business risks 经营风险
;(`bP LsERcjwwK 32.appropriateness 适当性
p)/e;q^ G:$kGzhJ 33.accounting estimate 会计估计
`X@\Zv=} e*}zl>f 34.management representations 管理层声明
L4/ns@e lUEbxN 35.going concern assumption 持续经营假设
IVSC7SBiT [6mK<A,/ 36.audit plan 审计计划
:Pdh##k K.}jOm 37.significant audit areas 重点审计领域
x7zc3%T's :V+rC]0 38.error 错误
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39.fraud舞弊
:;eOhZ=_ q%;cu1^"M 40.modified or additional procedures 修改或追加审计程序
-6- sI Ln,<|,fZN 41.misappropriation of assets 侵占资产
}=bzUA`C ~q566k!Ll! 42.transactions without substance 虚假交易
n?r8ZDJ' u?72]?SM 43.unusual pressures 异常压力
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GzJ4& 44.the suspected noncompliance 涉嫌存在违法行为
Z .gb' Sr6'$8#>Y 45.materialiy 重要性
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cwzkA,e@ _1gNU]" 47.approach the materiality level 接近重要性水平
o!UB x<4 -&2Z/qM&! 48.an acceptably low level 可接受水平
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*bFWNJ}`q 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
c.]QIIdK lF(v<drkB 50.misstatements or omissions 错报或漏报
jV*10kM< 8` +=~S 51.aggregate 总计
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.I p+=zl`\=| 52.subsequent events 期后事项
np^&cY] yP$esDP 53.adjust the financial statements 调整财务报表
)'n@A% B q&@s/k 54.perform additional audit procedures 实施追加的审计程序
3 twA5)v ~Re4zU 55.audit risk 审计风险
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b/Nr4 Y[7prjd 56.detection risk 检查风险
1r>]XhRFZ Xf&YcHo 57.inappropriate audit opinion 不适当的审计意见
$5 G(_ J8Wits]A]$ 58.material misstatement 重大的错报
)Q`Ycz- /a32QuS 59.tolerable misstatement 可容忍错报
n)5t! x*z[(0g! 60.the acceptable level of detection risk 可接受的检查风险
GZaB z#U |E6_TZ#= 查看《
注会考试《审计》中的128个英文单词(二) 》
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