F@Wi[K FJ!`[.t1AU 1.audit
审计 4Hb"yp$ aZ{ l6 2.attestation 鉴证
No[9m_ NKB["+S< 3.credibility 可信赖程度
\h s7>5O^K '-n
Iy$> 4.audit of financial statements 财务报表
审计 AX6:*aZB X@Zt4)2# 5.agreed-upon procedures 执行商定程序
d_&pxy?
> >Je$WE3 6.high levels of assurance 高水平保证
}1V+8'D k'&1,78[l 7.compilation 编制
Evg#sPu\ gp 11/. 8.reliability 可靠性
CH!\uK22 -$=RQH$9 9.relevance 相关性
{E)tzBI;^ _7;G$\^&. 10.professional skepticism 职业谨慎
a;U)#*(5|v dxZn| Y 11.objectivity 客观性
=MM+(mD 0LzS #J+ 12. professional competence 专业胜任能力
DoO
;VF zPHx\z" 13.Senior/CPA-in-charge 项目经理
{c]dz7'? ,\3Cq2h 14.audit engagement letter 业务约定书
G)b:UJa" -"2 t^Q 15.recurring audit 连续审计
aL;zN%Tw U1/ww-!Z 16.the client 委托人
| a
i#rU be_h
uZ 17.change
CPA 更换
注册会计师 yV L >Ie/ {|<r7K1< 18.the existing CPA 现任注册
会计师
#n.v#FyNx vmOye/?k 19.the successor CPA 后任注册
会计师 1B&XM^>/
&,Loqr 20.the preceding CPA前任
注册会计师 o>d0R
w4h yLXIjR 21.issue the audit report 出具审计报告
A(BjU:D(Oj >,k2|m 22.expert 专家
=F/ R*5:T ^c.pvC"4j 23.the board of directors 董事会
^e =xEZD zT/woiyB` 24.knowledge of the entity‘ s business 了解被审计单位情况
;O,&MR{;|n R\5fl[
25.assess material misstatement risks评估重大错报风险
2Z<S^9O9 Pd d(1K* 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
yU7XX+cB7 rij%l+%@# 27.a general knowledge of —— 初步了解―――的情况
'h~IbP ~=HPqe8 28.a more knowledge of—— 进一步了解的情况
48J{Y3F {IBbN05 ; 29.the prior year‘s working papers 以前年度
工作底稿
VB8eGMo
.9g :-hv 30.minutes of meeting 会议纪要
e(1{W P F>[^m Xw 31.business risks 经营风险
3?h!nVI+2J
}> C?Zx* 32.appropriateness 适当性
Iw#[K 0lYP!\J3]% 33.accounting estimate 会计估计
7hMh%d0d(_ @V Tw>=94 34.management representations 管理层声明
:AuK Q`c OzRo 35.going concern assumption 持续经营假设
|@R/JGB^ =Bh,>Kg 36.audit plan 审计计划
UN;U+5,t ^n4a
oj 37.significant audit areas 重点审计领域
ab)ckRC Qch'C0u 38.error 错误
a #p`l>rx }I`o%GL 39.fraud舞弊
=R9`to|
>oEFuwE 40.modified or additional procedures 修改或追加审计程序
"8(8]GgYx n36@&q+B& 41.misappropriation of assets 侵占资产
?G&J_L=@Y PqyR,Bcx0 42.transactions without substance 虚假交易
~e){2_J&n O0pXHXSAL 43.unusual pressures 异常压力
Z%3)w. * "?,. 44.the suspected noncompliance 涉嫌存在违法行为
duCXCX^n
T q_>=| b 45.materialiy 重要性
^tjM1uaZ5( @fVz
* 46.exceed the materiality level 超过重要性水平
OH
88d: >w\3.6A 47.approach the materiality level 接近重要性水平
V{qR/ _R
;$tG, 48.an acceptably low level 可接受水平
6Ol)SQE, %5Elj<eHZ 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
"zFTPL" _71I9V& 50.misstatements or omissions 错报或漏报
EWVn*xl? #Wv8+&n 51.aggregate 总计
jcxeXp|00 :FS~T[C; 52.subsequent events 期后事项
1x+w|h ?#ywUEY* i 53.adjust the financial statements 调整财务报表
/" &Jf}r `j.-hy>s 54.perform additional audit procedures 实施追加的审计程序
-Zg@#H b|@f!lA 55.audit risk 审计风险
$KGRpI "#%9dWy 56.detection risk 检查风险
k)9
pkPl @_;vE(!5 57.inappropriate audit opinion 不适当的审计意见
+]C|y ,r %IUTi6P
l 58.material misstatement 重大的错报
GN|xd+O_ 7V~
gqum 59.tolerable misstatement 可容忍错报
jH 9.N4L P>*`<$FR 60.the acceptable level of detection risk 可接受的检查风险
dda*gq/p Thp!X/2O` 查看《
注会考试《审计》中的128个英文单词(二) 》
IU]@%jA_:A ~c>]kL(,