o(fy d)t ;7j,MbU 1.audit
审计 y6%<zhs '[0YIn 2.attestation 鉴证
-oh7d$~ UA(;fZ@ 3.credibility 可信赖程度
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0+ 4.audit of financial statements 财务报表
审计 (U9a@1 8x{Hg9 5.agreed-upon procedures 执行商定程序
S(t{&+Wc (/?R9T[V&^ 6.high levels of assurance 高水平保证
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7.compilation 编制
%VJW@S>j/ QO,+ps< 8.reliability 可靠性
'[fZt# mx}E$b$<CY 9.relevance 相关性
}0{B GV6mzD@< 10.professional skepticism 职业谨慎
N`1r;%5 H(> M 11.objectivity 客观性
T|bZ9_?+2 2C1+_IL 12. professional competence 专业胜任能力
ik\S88| ug&92Hdvy3 13.Senior/CPA-in-charge 项目经理
XA3s],Rk D^$OCj\ 14.audit engagement letter 业务约定书
oD0EOT/E k?j Fh6% 15.recurring audit 连续审计
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-32S! 16.the client 委托人
H.~bD[gA VGZ6 17.change
CPA 更换
注册会计师 2 ~-( A ' ^a!`"Bc 18.the existing CPA 现任注册
会计师
98UlNP dtTlIhh1V 19.the successor CPA 后任注册
会计师 JIV8q HC H\+-cvl 20.the preceding CPA前任
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344y 21.issue the audit report 出具审计报告
q[c Etp28h d?7BxYaa 22.expert 专家
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t6Tcy =P]GPEz_ 23.the board of directors 董事会
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#7 IG|\:Xz 24.knowledge of the entity‘ s business 了解被审计单位情况
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:sJ 25.assess material misstatement risks评估重大错报风险
wPH+n-&e &+- e 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
*#h;c1aP / O)6iJ 27.a general knowledge of —— 初步了解―――的情况
SqqDV)Uih1 m6MaX}&zv 28.a more knowledge of—— 进一步了解的情况
-*3(a E c&e0OV\m 29.the prior year‘s working papers 以前年度
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f_'"KF[% all*P #[X 30.minutes of meeting 会议纪要
qZbHMTnT6 g;G5 r&T 31.business risks 经营风险
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=|V"#3$f OjATSmZ@@ 33.accounting estimate 会计估计
@C_ =* :8]6#c6`74 34.management representations 管理层声明
L[. <o{ f{_)rsqf 35.going concern assumption 持续经营假设
v,0<9!'v ZIW7_Y>_ 36.audit plan 审计计划
,`)OEI|1d "tX7%( 37.significant audit areas 重点审计领域
!NA`g7' ^A#x<J+ 38.error 错误
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'!@A}&] "XB4yExy 41.misappropriation of assets 侵占资产
3?^NN|xg JV%nH!Fs 42.transactions without substance 虚假交易
3):?ZCw7y vX.]hp5~ 43.unusual pressures 异常压力
A^L?_\e6 %rXexy!V 44.the suspected noncompliance 涉嫌存在违法行为
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(85rp/ hgwn> p:S# 45.materialiy 重要性
KBj@V6Q |D+p$^L 46.exceed the materiality level 超过重要性水平
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}S 47.approach the materiality level 接近重要性水平
@ExLh9 5p{25N_t 48.an acceptably low level 可接受水平
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Z9f/-|r5 h[y*CzG 50.misstatements or omissions 错报或漏报
/N%zwj/* q|Fjm]AF 51.aggregate 总计
QH:>jmC{1h f-&ATTx`J 52.subsequent events 期后事项
4v>o% jm+blB^%K 53.adjust the financial statements 调整财务报表
jJ<;2e~OW KG-y)qXu 54.perform additional audit procedures 实施追加的审计程序
I}_;A<U $$\V2%v 55.audit risk 审计风险
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~f .y:Sbb l-cW;b~ 57.inappropriate audit opinion 不适当的审计意见
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]2PQ X4t0 V07VwVD 59.tolerable misstatement 可容忍错报
re/xs~ \*Ts)EW 60.the acceptable level of detection risk 可接受的检查风险
%fBP:5%K ^?nP$+gq 查看《
注会考试《审计》中的128个英文单词(二) 》
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