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oB `~"'\Hw 1.audit
审计 >5"e<mwD7d 'mTY56Yq 2.attestation 鉴证
OLm@-I* ysl#Rwt/2 3.credibility 可信赖程度
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^@i(XQ WVKAA. 4.audit of financial statements 财务报表
审计 ,4 _H{+M b-#lKWso 5.agreed-upon procedures 执行商定程序
hvNK"^\p h z{-- 6.high levels of assurance 高水平保证
x?0K' }Nwp{["}]L 7.compilation 编制
}4H}*P> + @:#J^CsM+' 8.reliability 可靠性
#7}M\\$M Sy4|JM-5 9.relevance 相关性
s/s&d pT* 5>daWmD 10.professional skepticism 职业谨慎
hsS&|7Pt vCSC: 11.objectivity 客观性
" zD9R4\X. nvXjW@)` 12. professional competence 专业胜任能力
W*#5Sk fjl9* 13.Senior/CPA-in-charge 项目经理
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5=rr3%v 14.audit engagement letter 业务约定书
"::2]3e e*PUs 15.recurring audit 连续审计
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16.the client 委托人
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CPA 更换
注册会计师 % XZ&( -PGxG 8S 18.the existing CPA 现任注册
会计师
!6RDq` CI$z+zN 19.the successor CPA 后任注册
会计师 92A9gY qQG? k~r 20.the preceding CPA前任
注册会计师 ag47 $9( JoiGuZd> 21.issue the audit report 出具审计报告
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22.expert 专家
l'wu- l"nS+z 23.the board of directors 董事会
ha=2isq Yk|.UuXT 24.knowledge of the entity‘ s business 了解被审计单位情况
Ddg!1SF eA-oqolY 25.assess material misstatement risks评估重大错报风险
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
x 4L3Z__ y_Urzgm( 27.a general knowledge of —— 初步了解―――的情况
U4K ZPk /_{ZWLi( 28.a more knowledge of—— 进一步了解的情况
~M} K]Li Ry]9n.y 29.the prior year‘s working papers 以前年度
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;R#RdUFH R#;xBBt8 30.minutes of meeting 会议纪要
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)zd GWPBP-)0 31.business risks 经营风险
c!7WRHJE_a 6Q]c} 32.appropriateness 适当性
Q>Z~={" SE^l`.U@ 33.accounting estimate 会计估计
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_a xRXvTNEg 34.management representations 管理层声明
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35.going concern assumption 持续经营假设
GPhhg 37a1O>A 36.audit plan 审计计划
j8[U}~*^ -k8sR1( 37.significant audit areas 重点审计领域
*!&?Xy%\"j \OFmd!Cz 38.error 错误
sRT H_]c ^tG,H@95 39.fraud舞弊
Q*ELMib Aixe?A_x 40.modified or additional procedures 修改或追加审计程序
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$ 42.transactions without substance 虚假交易
b5^>QzgD 63Gq5dF 43.unusual pressures 异常压力
0q-lyVZ^X xp95KxHHo 44.the suspected noncompliance 涉嫌存在违法行为
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g a?r$E.W'& 45.materialiy 重要性
DH+kp$,} r/ g{j 46.exceed the materiality level 超过重要性水平
"D_:`@V( +<[ q"3 47.approach the materiality level 接近重要性水平
!JrKTB% nTr]NBR 48.an acceptably low level 可接受水平
K)J_q3qo &k}B66 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
;iKtv+" Pm)*zdZ8 50.misstatements or omissions 错报或漏报
L@AFt)U ]9/A=p?J@ 51.aggregate 总计
L{F]uz_[x ]3Ia>i 52.subsequent events 期后事项
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fQX U- 1UWq 53.adjust the financial statements 调整财务报表
*|\bS " Fd<Ouyxqe 54.perform additional audit procedures 实施追加的审计程序
8o%Vn'^t b,~pwbHf 55.audit risk 审计风险
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CA`V)XIsP t}h(j| 57.inappropriate audit opinion 不适当的审计意见
zytN leyc ^" ?a)KC 58.material misstatement 重大的错报
q%kCTw 0:[A4S`X 59.tolerable misstatement 可容忍错报
-kLBq:M mm:TR?^ 60.the acceptable level of detection risk 可接受的检查风险
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Ka(B&. 查看《
注会考试《审计》中的128个英文单词(二) 》
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