e0HG"z4 a}a_&rf~Z 1.audit
审计 _=jc%@]1y >\K<q>* 2.attestation 鉴证
=y8HOT}8 |2XEt\P 3.credibility 可信赖程度
`LnL d;Z .b]g#Du= 4.audit of financial statements 财务报表
审计 l!\C"f1o, bCk_ZA 5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证
iYA06~d -8qLshQ 7.compilation 编制
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,JT|E~P?8 8.reliability 可靠性
3O<<XXar }1w[G;$ 9.relevance 相关性
gLQWL}0O K;G1cFFyG 10.professional skepticism 职业谨慎
VG+Yhm<SL XZuJ<]}X, 11.objectivity 客观性
71cc6T 7|T<dfQk 12. professional competence 专业胜任能力
C ^Tc9 'g#Ml`cm 13.Senior/CPA-in-charge 项目经理
~R/7J{Sg 4QK([q 14.audit engagement letter 业务约定书
whoz^n3N E [9a0J):w{ 15.recurring audit 连续审计
a@zKi; @y->4`N 16.the client 委托人
YWM$% h|dVVCsN 17.change
CPA 更换
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U VZF/2d84&w 18.the existing CPA 现任注册
会计师
<8!mmOK1 ][ :6En} 19.the successor CPA 后任注册
会计师 4XQ v 79u L"N; 20.the preceding CPA前任
注册会计师 a<sEd p QY-P!JD 21.issue the audit report 出具审计报告
Xca Y'k# x 3#1 22.expert 专家
)rz4IfE k\Oy\z@ 23.the board of directors 董事会
%B3E9<9>U BkA>':bUr 24.knowledge of the entity‘ s business 了解被审计单位情况
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0ko9 O?D*<rwD 25.assess material misstatement risks评估重大错报风险
:^3MN ;f[Ki$7 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
}@4m@_gR? C>N)~Ut 27.a general knowledge of —— 初步了解―――的情况
[f.[C5f%"' sL~TV([6/ 28.a more knowledge of—— 进一步了解的情况
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y|$7]1 0Apdhwk~ 29.the prior year‘s working papers 以前年度
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>t'/(y 30.minutes of meeting 会议纪要
k x6%5% 2y#4rl1Utx 31.business risks 经营风险
%#02Z%?% HvK<>9 32.appropriateness 适当性
rcq(p(! zkI\ji 33.accounting estimate 会计估计
X82sw>Y ep3_G\m 34.management representations 管理层声明
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z) 35.going concern assumption 持续经营假设
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'4 36.audit plan 审计计划
xRP#}i:m f<uLbJ6 37.significant audit areas 重点审计领域
7w|W\J^7r Yj/S(4(h? 38.error 错误
MT$OjH'Q` +J]3)8y+ 39.fraud舞弊
^;c!)0Q<Z so8isDC'9 40.modified or additional procedures 修改或追加审计程序
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0QF %xyt4}-)m 41.misappropriation of assets 侵占资产
xI<Dc*G BGodrb1 42.transactions without substance 虚假交易
1*[h$Z&H? [}9R9G>" 43.unusual pressures 异常压力
I&YYw8& $9+}$lpPd 44.the suspected noncompliance 涉嫌存在违法行为
hrNri$ -/B}XNW 45.materialiy 重要性
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7; 46.exceed the materiality level 超过重要性水平
un6grvxr O=MO M 47.approach the materiality level 接近重要性水平
]3NH[&+ L<J';#BD 48.an acceptably low level 可接受水平
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XtNe) Ry 1V+a;-? 50.misstatements or omissions 错报或漏报
O!hg@[\B+ vE>J@g2# 51.aggregate 总计
8QE0J$d5 f/&Dy'OV7 52.subsequent events 期后事项
:7e2O!zH_ rfkk3oy 53.adjust the financial statements 调整财务报表
FaPX[{_E I6M 7xn 54.perform additional audit procedures 实施追加的审计程序
37v!:xF! 0J7[n*~ 55.audit risk 审计风险
AJiEyAC!)5 bkceR>h% 56.detection risk 检查风险
f:B+R ot;j6eAH~E 57.inappropriate audit opinion 不适当的审计意见
LU?X|{z zM|d9TS 58.material misstatement 重大的错报
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pr.@ 59.tolerable misstatement 可容忍错报
!Q*.Dw()[ ?#<Fxme 60.the acceptable level of detection risk 可接受的检查风险
PQa{5" {e/12q 查看《
注会考试《审计》中的128个英文单词(二) 》
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