)2C`;\/: %gDMz7$~ 1.audit
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%g? 7a 4G: 2.attestation 鉴证
"<x%kD #WlIH7J8Tc 3.credibility 可信赖程度
B'B,,Mz TG'_1m*$ 4.audit of financial statements 财务报表
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M?a 5.agreed-upon procedures 执行商定程序
u-0-~TwD dX-Xzg 6.high levels of assurance 高水平保证
Mp9wYM* uG@Nubdwuy 7.compilation 编制
'ek7e.x|V Y##ft Q 8.reliability 可靠性
zl\mBSBx" {j.5!Nj]B 9.relevance 相关性
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-9 F?xbVN 10.professional skepticism 职业谨慎
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7 11.objectivity 客观性
Q1? !,a PJLSDIeN 12. professional competence 专业胜任能力
Q)S0z2 k2o98bK&; 13.Senior/CPA-in-charge 项目经理
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z/-9im 21x?TZa 14.audit engagement letter 业务约定书
+DFG762 l -us j%\ 15.recurring audit 连续审计
#Q}`kFB` gnF]m0LR 16.the client 委托人
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17.change
CPA 更换
注册会计师 p5&:>> |GJSAs"L@ 18.the existing CPA 现任注册
会计师
HTuv_kE \?A 7{IY 19.the successor CPA 后任注册
会计师 CEjMHP$= OI</o0Ca 20.the preceding CPA前任
注册会计师 C;#vW FE Bfwa1#%? 21.issue the audit report 出具审计报告
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Is.T 22.expert 专家
gB,~Y511 "pGSz%i- 23.the board of directors 董事会
/iFtW#K+ zsnXPRF 24.knowledge of the entity‘ s business 了解被审计单位情况
'=}F}[d"kk zX{K\yp 25.assess material misstatement risks评估重大错报风险
H$Om{r1j [h20y 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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h4]u <hazrKUn 27.a general knowledge of —— 初步了解―――的情况
A7,TM& M:i;;)cq 28.a more knowledge of—— 进一步了解的情况
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`) s]T.- W=j 30.minutes of meeting 会议纪要
60?/Z2w5 eCHT)35u 31.business risks 经营风险
jA9&hbQuL luAmq+ 32.appropriateness 适当性
-)_"7}|u5 T@0\z1,~S 33.accounting estimate 会计估计
9D,`9L5-= *mH++3h 34.management representations 管理层声明
DY| s|:d kpFt 35.going concern assumption 持续经营假设
HAJK%zLc Bbk=0+ ^8I 36.audit plan 审计计划
ha_&U@w J eCKnt= 37.significant audit areas 重点审计领域
*V}T}nK7 $< &N# 38.error 错误
uR#aO'' NVqJN$z 39.fraud舞弊
CsfGjqpf znm3b8ns 40.modified or additional procedures 修改或追加审计程序
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0KI[p(S t;g=@o9YA 41.misappropriation of assets 侵占资产
I6!~(ND7 +zMWIG 42.transactions without substance 虚假交易
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H4l* );X&J:-l+ 44.the suspected noncompliance 涉嫌存在违法行为
vhe[:`=a $mfZ{ 45.materialiy 重要性
?Ybgzb t.0F 46.exceed the materiality level 超过重要性水平
53>y< P_Rh& gkuK 47.approach the materiality level 接近重要性水平
<OF2\#Nh 'vbrzI5m 48.an acceptably low level 可接受水平
S3Q^K.e? AXbDCDA 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
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!e 50.misstatements or omissions 错报或漏报
[1Cs xLID@9Hbu 51.aggregate 总计
-%R3YU3 1>5l(zK!9 52.subsequent events 期后事项
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%ZW3 53.adjust the financial statements 调整财务报表
U7GgGMw ,mkXUW 54.perform additional audit procedures 实施追加的审计程序
> J4Tk1//b OQl7#`G!H% 55.audit risk 审计风险
\53(D7+ Tvdg:[V< 56.detection risk 检查风险
W@"s~I6 |a||oyrN 57.inappropriate audit opinion 不适当的审计意见
nd~cpHQR^ J/OG\} 58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报
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:KN32% 60.the acceptable level of detection risk 可接受的检查风险
2L\} qIXo_H&\C 查看《
注会考试《审计》中的128个英文单词(二) 》
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