?%i~~hfH#N q3/ 0xN+? 1.audit
审计 =$F<Ac;& /yTPb 2.attestation 鉴证
")eY{C h%>yErs 3.credibility 可信赖程度
o9c?)KQ 6[&x7" 4.audit of financial statements 财务报表
审计 $VUX?ii$7= !4(QeV-= 5.agreed-upon procedures 执行商定程序
A $W~R D Ax1 6.high levels of assurance 高水平保证
.CBb%onx o 6)U\z 7.compilation 编制
Ew*SA `z<I< 8.reliability 可靠性
({WV<T& r5'bt"K\> 9.relevance 相关性
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^TW1^ *w[0uQL5Z 10.professional skepticism 职业谨慎
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QM|S 11.objectivity 客观性
9}aEV 0 V| hf< [$B 12. professional competence 专业胜任能力
Nh"U~zlh @*-t.b2k 13.Senior/CPA-in-charge 项目经理
^BhS* j},3@TFh 14.audit engagement letter 业务约定书
&ZI-#(P sff4N>XAl< 15.recurring audit 连续审计
nXfdf- cng166}1A 16.the client 委托人
Gm-V/[29R 0@kL<\u 17.change
CPA 更换
注册会计师 ZP9x3MHe g,s^qW0vds 18.the existing CPA 现任注册
会计师
`{9bf)vP6 my%MXTm2 19.the successor CPA 后任注册
会计师 FPukV^ ].Xh=7&2{ 20.the preceding CPA前任
注册会计师 y1 a1UiHGP k[{ ~eN: 21.issue the audit report 出具审计报告
^JAp#?N^9 PUErvLt 22.expert 专家
:r9<wbr)k0 b!`{fwV 23.the board of directors 董事会
J7+[+Y - |4 Oq 24.knowledge of the entity‘ s business 了解被审计单位情况
W}@IUCRs 3a}53?$ 25.assess material misstatement risks评估重大错报风险
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:wgt 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
vF1Fcp.@ Ik-E_U2 27.a general knowledge of —— 初步了解―――的情况
}mpFo2 I %|;M%B 28.a more knowledge of—— 进一步了解的情况
$+$4W\-=X ji.T7wn1u 29.the prior year‘s working papers 以前年度
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k0$ @S1Z"%S 30.minutes of meeting 会议纪要
+`uNO<$~f `\J,%J 31.business risks 经营风险
4))N(m%3F _fS4a134R 32.appropriateness 适当性
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UT0}Ce>e 2d&]V]:R* 34.management representations 管理层声明
IYv.~IQO L}rYh`bUP[ 35.going concern assumption 持续经营假设
izs=5 I>{o]^xw-D 36.audit plan 审计计划
R5&<\RI0 iP6?[pl8 37.significant audit areas 重点审计领域
p}8?#5`/w l2ie\4dK@ 38.error 错误
'3?-o|v@D ~ +h4i' 39.fraud舞弊
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9 !$&1|,* 40.modified or additional procedures 修改或追加审计程序
oxL)Jx\c9A a(X V~o 41.misappropriation of assets 侵占资产
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T$h;O 42.transactions without substance 虚假交易
6j95>} @ {vdY( 43.unusual pressures 异常压力
u;+8Jg+xH/ i|m8#*Hd 44.the suspected noncompliance 涉嫌存在违法行为
kPoz&e_@ 2_}oOt?qiM 45.materialiy 重要性
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*HB 32 =qD 2MmHO2 47.approach the materiality level 接近重要性水平
3aU5rbi|B bo1J'pU 48.an acceptably low level 可接受水平
.5);W;`X 70 Ph^e) 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
bM.$D-?dF* <KfR)7I$0a 50.misstatements or omissions 错报或漏报
IwRP,MQ~ ; tQ(l%! 51.aggregate 总计
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;A4j_8\[ Kp^"<%RT 53.adjust the financial statements 调整财务报表
41P0)o Kwi+}B! 54.perform additional audit procedures 实施追加的审计程序
'#SZ|Rr6tX T?RN} @D 55.audit risk 审计风险
oY0*2~sg \;KSx3o 56.detection risk 检查风险
4>OS2b`.; ~!=Am:-wr 57.inappropriate audit opinion 不适当的审计意见
JY@bD: o")"^@Zhi 58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报
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( 查看《
注会考试《审计》中的128个英文单词(二) 》
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