dwJnPJ=z eY\w?pT2 1.audit
审计 ]@{l<ExP zw[ #B # 2.attestation 鉴证
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3.credibility 可信赖程度
@id!F<+%oD >["X(%&w 4.audit of financial statements 财务报表
审计 i62GZeE ]8f$&gw&A 5.agreed-upon procedures 执行商定程序
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e?_uJh" !xvAy3 7.compilation 编制
~yiw{:\ Te2C<c 8.reliability 可靠性
L(o#)I>j =A{s,UP 9.relevance 相关性
2@,rIve /tj_WO_ 10.professional skepticism 职业谨慎
Q8D#kAYw T^Ol=QCu 11.objectivity 客观性
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12. professional competence 专业胜任能力
`Z^\<{z XwIKpr8 13.Senior/CPA-in-charge 项目经理
(f;.`W W:>XXUU 14.audit engagement letter 业务约定书
MO@XbPZB qs{wrem 15.recurring audit 连续审计
?7uK:'8 0+T:};] 16.the client 委托人
,H>'1~q V3(8?Fz. 17.change
CPA 更换
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yJ~ 18.the existing CPA 现任注册
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RQ;w$I\ SZvp%hS0 19.the successor CPA 后任注册
会计师 x>tsI}C M|fC2[]v B 20.the preceding CPA前任
注册会计师 Rxlz`& o .*t 21.issue the audit report 出具审计报告
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y 22.expert 专家
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0F6eqe=J 23.the board of directors 董事会
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v\n ?x/Lb*a^ 24.knowledge of the entity‘ s business 了解被审计单位情况
OwPXQ 3S 7(d#zu6n 25.assess material misstatement risks评估重大错报风险
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nC5 NMS+'GRW 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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I9 27.a general knowledge of —— 初步了解―――的情况
k$GtzjN + w'q5/` 28.a more knowledge of—— 进一步了解的情况
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29.the prior year‘s working papers 以前年度
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Hk'R!X qu&p)*M5 30.minutes of meeting 会议纪要
CB#B!;I8v zkquXzlgB 31.business risks 经营风险
B(f_~ ] ZW4$Ks2]Y 32.appropriateness 适当性
dQ_hlx!J WIabQ_ fX 33.accounting estimate 会计估计
iBwM]Eyv. 1@i/N 34.management representations 管理层声明
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gJ~CD1`O v#EFklOP 36.audit plan 审计计划
r'4Dj&9Ac uPxJwWXO 37.significant audit areas 重点审计领域
'uF75C T;]Ob3(BpW 38.error 错误
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o=6 <?v7 [RY Rt/?Q 40.modified or additional procedures 修改或追加审计程序
U9K'O !i> [.}Uzx 41.misappropriation of assets 侵占资产
upZtVdd DIfQ~O+u 42.transactions without substance 虚假交易
4Y1dkg1y 'rTJ*1i 43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为
i[ >U#5 `sDLxgwI 45.materialiy 重要性
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o/Q|R+yXV *tv\5KW G 47.approach the materiality level 接近重要性水平
B]vR=F}* 0b['{{X( 48.an acceptably low level 可接受水平
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GZ )+DDIq 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
u:Ye`]~o {3.n!7+ 50.misstatements or omissions 错报或漏报
)iZU\2L f'w`< 51.aggregate 总计
<LzxnTx= |sY 52.subsequent events 期后事项
^tjw }sE <EQaYZY= 53.adjust the financial statements 调整财务报表
A7,%'.k R7K`9 c1f6 54.perform additional audit procedures 实施追加的审计程序
$7W5smW/ axDa&7% 55.audit risk 审计风险
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H^54o$5 56.detection risk 检查风险
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9{:ot8, 9X,iQ 57.inappropriate audit opinion 不适当的审计意见
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a\t 58.material misstatement 重大的错报
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'VD!(MV !tcz_% 59.tolerable misstatement 可容忍错报
![nL/ k14<E/ 60.the acceptable level of detection risk 可接受的检查风险
a+\<2NXYD R\XS5HOE( 查看《
注会考试《审计》中的128个英文单词(二) 》
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