C$fQ[
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审计 0Kenyn4 ? p4I6oS`/. 2.attestation 鉴证
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C\t@BVS ?kM53zbT# 3.credibility 可信赖程度
MA5BTq<& +G>;NiP_ 4.audit of financial statements 财务报表
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xdOB3 5.agreed-upon procedures 执行商定程序
>l|dLyiae ppo\cy; 6.high levels of assurance 高水平保证
RBM4_L U2VnACCUZs 7.compilation 编制
E[E[Za^Y F6\r"63 8.reliability 可靠性
"M5&&\uT h`$2/%? 9.relevance 相关性
B%d2 tsDw $2\k| @)s 10.professional skepticism 职业谨慎
sy.U]QG kVb8 $Sp 11.objectivity 客观性
6sp?'GO`~ [sH[bmLR 12. professional competence 专业胜任能力
dLI`\e<r&[ _w>9Z>PR 13.Senior/CPA-in-charge 项目经理
w/m~#`a XDi[Iyj 14.audit engagement letter 业务约定书
(~FLG I 2KC~;5 15.recurring audit 连续审计
fr<, LC. SZQ4e 16.the client 委托人
:X;AmLf`2u #.n%$r 17.change
CPA 更换
注册会计师 x9!vtrM\Zr 3xnu SOdh 18.the existing CPA 现任注册
会计师
-N[Q*;h| &D 4Ci_6k 19.the successor CPA 后任注册
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'XP +e%U6&l{ 20.the preceding CPA前任
注册会计师 +k4SN kf<5`8 21.issue the audit report 出具审计报告
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q0!.455 enGjom 22.expert 专家
p4OiCAW; hup<U+p 23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况
Zu/}TS9bi :9`T.V<? 25.assess material misstatement risks评估重大错报风险
Sy<s/x^` 'M#'BQQ5 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
@gZ<!g/vza a jCx"J 27.a general knowledge of —— 初步了解―――的情况
&LS&O E5<}7Pt 28.a more knowledge of—— 进一步了解的情况
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BTE: +L86w7 29.the prior year‘s working papers 以前年度
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>9.xFiq< BEzF'<Z 30.minutes of meeting 会议纪要
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3#% 31.business risks 经营风险
# N.(ZP hd2 X/" 32.appropriateness 适当性
6h|@Bz/A m18 If 33.accounting estimate 会计估计
-PSI^%TR# Uaho.(_GP 34.management representations 管理层声明
I~$LIdzw < g<Lf[n$ 35.going concern assumption 持续经营假设
{<HL}m@kQ ,HxsU,xiG 36.audit plan 审计计划
AqKl}8 `!j|Ym 37.significant audit areas 重点审计领域
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Pulbk8 38.error 错误
bV#U&)| JxP=[>I 39.fraud舞弊
wr=h=vXU[ :A,V<Es}I" 40.modified or additional procedures 修改或追加审计程序
iTt"Ik' uLsGb=m%b 41.misappropriation of assets 侵占资产
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QM1-w^ $Wy7z^t 43.unusual pressures 异常压力
Q)c$^YsI 6ZBg/_m 44.the suspected noncompliance 涉嫌存在违法行为
N;A#3Ter )K8k3]y& 45.materialiy 重要性
4'W| '4'b R<gC,eV<= 46.exceed the materiality level 超过重要性水平
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n#7@8, 47.approach the materiality level 接近重要性水平
6rEt!v #K[ l[O!_bH 48.an acceptably low level 可接受水平
|i"A!rW x-0IxWD% 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
~ySmN}3~' 2sjP": 50.misstatements or omissions 错报或漏报
L!3AiAnr fv!l { 51.aggregate 总计
z[DUktZl ,epKt(vl 52.subsequent events 期后事项
Sq&*K9:z Tv<iHHp 53.adjust the financial statements 调整财务报表
JEX{jf j=)Cyg3_% 54.perform additional audit procedures 实施追加的审计程序
t@1e9uR O`O{n_o^u 55.audit risk 审计风险
:<=!v5 SK BJk:h-m [ 56.detection risk 检查风险
Y;je ::" GA{>=Q_~ 57.inappropriate audit opinion 不适当的审计意见
4:8#&eF *$x/(!UE 58.material misstatement 重大的错报
kL^;^!Nt l^ni"X 59.tolerable misstatement 可容忍错报
kwdmw_ (|Am 60.the acceptable level of detection risk 可接受的检查风险
-gh',)R %5*gsgeI 查看《
注会考试《审计》中的128个英文单词(二) 》
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