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P5a4ze 1.audit
审计 Ql/cN%^j$ EofymAi% 2.attestation 鉴证
ZSjMH .Ij" Dz>^IMsY 3.credibility 可信赖程度
?Y-%'J( v1o#1; 4.audit of financial statements 财务报表
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<Q UO0{):w> 5.agreed-upon procedures 执行商定程序
e6@=wnoX u G&D7a/G\ 6.high levels of assurance 高水平保证
:ubV }; S?1AFI9{ 7.compilation 编制
t<#mP@Mz=N C7lH]`W|/ 8.reliability 可靠性
\KMToN&2 ^t` k0< 9.relevance 相关性
*"?l ]d (G zb 10.professional skepticism 职业谨慎
{MtpkUN TSTl+W 11.objectivity 客观性
|'P]GK R;s?$;I 12. professional competence 专业胜任能力
}Lc-7[/ Y-kt.X/Z- 13.Senior/CPA-in-charge 项目经理
RQ vft =XA;[PVx:# 14.audit engagement letter 业务约定书
!\nBh |^: cG4e 15.recurring audit 连续审计
LLk(l#K* Y2a5bc P 16.the client 委托人
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注册会计师 .L9j>iP9 * ?5C!<3gM) 18.the existing CPA 现任注册
会计师
rID#`:Hl-| \Jx04[= 19.the successor CPA 后任注册
会计师 K&vF0*gN3 F"&~*m^+ 20.the preceding CPA前任
注册会计师 %eX{WgH q*U*Fu+ 21.issue the audit report 出具审计报告
~HTmO;HNf" <e Th 22.expert 专家
xbdN0MAU WKC.$[T= 23.the board of directors 董事会
oe%}?u Ov5" 24.knowledge of the entity‘ s business 了解被审计单位情况
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LxYrl- 25.assess material misstatement risks评估重大错报风险
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`z{%(_+[ 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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r[2ILe %SX|o-B~.o 29.the prior year‘s working papers 以前年度
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.:@Ykdm4I f$+,HB 30.minutes of meeting 会议纪要
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dV d;zai]] 31.business risks 经营风险
1,6}_MA ~D<IB#C 32.appropriateness 适当性
i*|\KM?P SG6kud\b 33.accounting estimate 会计估计
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^ Kf>A\l^X7 34.management representations 管理层声明
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q5i 35.going concern assumption 持续经营假设
CLRiJ*U 0+?7EL~ 36.audit plan 审计计划
KV]X@7`@ ;|pBFKx 37.significant audit areas 重点审计领域
u$>4F|=T +1uF !G&l 38.error 错误
D>HOn^ zDw5]*R 39.fraud舞弊
]"t@-PFX< S0B|#O%Z 40.modified or additional procedures 修改或追加审计程序
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^Mxm{ gYNjzew' 41.misappropriation of assets 侵占资产
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ukIQr/k 6N",-c 43.unusual pressures 异常压力
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5k`l$mW{ [NaN>BZ? 46.exceed the materiality level 超过重要性水平
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='rc-E ]ro*G"-_1# 47.approach the materiality level 接近重要性水平
QIB\AAclO :ctu5{"UJ 48.an acceptably low level 可接受水平
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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50.misstatements or omissions 错报或漏报
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Of" C1jHz 52.subsequent events 期后事项
=osv3>&q M[mF8Zf 53.adjust the financial statements 调整财务报表
I,0q4 e4!:c^? 54.perform additional audit procedures 实施追加的审计程序
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<R''oEf9 55.audit risk 审计风险
L W[9 ;%<,IdhN 56.detection risk 检查风险
jFASX2.p QWD'!)Zb 57.inappropriate audit opinion 不适当的审计意见
|.F$G< *pSQU=dmS 58.material misstatement 重大的错报
`+o2DA)#( LS7, a| 59.tolerable misstatement 可容忍错报
%/|9@e r {U1?Et# 60.the acceptable level of detection risk 可接受的检查风险
z.kvX+7' fz\9 S 查看《
注会考试《审计》中的128个英文单词(二) 》
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