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{OBv #fg RF 1.audit
审计 I"awvUP]a[ (WT0j 2.attestation 鉴证
Bkg/A;H :UjHP}s 3.credibility 可信赖程度
$<^4G v5"5UPi- 4.audit of financial statements 财务报表
审计 }\5^$[p P;jl!o$ 5.agreed-upon procedures 执行商定程序
)W^Wqa8mG| .<JD'%?" 6.high levels of assurance 高水平保证
R03V+t= y7M" Dr%t^ 7.compilation 编制
<p<jXwl ,ry2J,IT7 8.reliability 可靠性
zRyZrt,%& KA:>7- 9.relevance 相关性
6hKavzSi $I(2}u?1+d 10.professional skepticism 职业谨慎
C[ <OF/ Alh"G6 11.objectivity 客观性
CL/8p; ':yE5j 12. professional competence 专业胜任能力
n y6-_mA] .v[8ie 13.Senior/CPA-in-charge 项目经理
N*JWd Zab5"JR 14.audit engagement letter 业务约定书
b6!?K!imT kE QT[Lo 15.recurring audit 连续审计
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N: 16.the client 委托人
~ar8e `T $lTP 17.change
CPA 更换
注册会计师 $x;wnXXXM ` +]9+:tS 18.the existing CPA 现任注册
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V.J[Uwf yBO88rfh> 19.the successor CPA 后任注册
会计师 D6Ov]E:fa M@@"-dy 20.the preceding CPA前任
注册会计师 KfJF9!U*? u>:sXm 21.issue the audit report 出具审计报告
@=x=dL( 2&fIF}vk>m 22.expert 专家
*=}$@OS }8 A] 23.the board of directors 董事会
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Uxx=$ l'-dB 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
*{:FPmDU p"ht|x 27.a general knowledge of —— 初步了解―――的情况
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7dI+aJ g<oSTAw 29.the prior year‘s working papers 以前年度
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5T}$+R0& dix\hqZ 30.minutes of meeting 会议纪要
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31.business risks 经营风险
/HH5Mn* 9ZUG~d7_ 32.appropriateness 适当性
2Xk(3J!!'a 7}(LO^,A 33.accounting estimate 会计估计
4%2QF F@ VztalwI 34.management representations 管理层声明
D:'|poH ')I/D4v 35.going concern assumption 持续经营假设
x_{ua0BLDf Q?n} ~(%& 36.audit plan 审计计划
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38.error 错误
{4ON2{8;4 ]oP2T:A 39.fraud舞弊
j2deb`GD ^CI.F.#X| 40.modified or additional procedures 修改或追加审计程序
qdm5dQ (c b_cnVlN[ 41.misappropriation of assets 侵占资产
cH'*J/ =PAvPj&}e 42.transactions without substance 虚假交易
E*>tFw&[ fG;)wQJ 43.unusual pressures 异常压力
g}|a- %l[Cm4 44.the suspected noncompliance 涉嫌存在违法行为
=1)yI>2e%} _ZIaEJjH/ 45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平
|~hSK A2qus$ 47.approach the materiality level 接近重要性水平
l@4hBq b*qkox;j 48.an acceptably low level 可接受水平
Yi&;4vC FyJI@PZdI- 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
REB8_ H" j[m\;3Sp 50.misstatements or omissions 错报或漏报
$iDatQ[ e<YC=67n) 51.aggregate 总计
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FFZ8= 's@v'u3 52.subsequent events 期后事项
$$<9tqA >BMJA:j 53.adjust the financial statements 调整财务报表
RW48>4f/+ 9fMg? 54.perform additional audit procedures 实施追加的审计程序
KMhoG.$Ra JM -Tp!C> 55.audit risk 审计风险
^v*ajy.> c)#b*k,lw< 56.detection risk 检查风险
5H:NY| f'TjR#w 57.inappropriate audit opinion 不适当的审计意见
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B@e,3: ii2X7Q 59.tolerable misstatement 可容忍错报
1sYwFr 5 =r3Yt9 60.the acceptable level of detection risk 可接受的检查风险
zN#$eyt 6#7f^uIK 查看《
注会考试《审计》中的128个英文单词(二) 》
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