C 5)G^ S@T>u,t' 1.audit
审计 \s+<w3 %Z.>)R4 2.attestation 鉴证
P +oCcYp e$Md?Pq 3.credibility 可信赖程度
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i[WTp??Uv 4.audit of financial statements 财务报表
审计 =}_c=z?UY VYlg+MlT0 5.agreed-upon procedures 执行商定程序
[(UQQa=+ a Se.]_ 6.high levels of assurance 高水平保证
8Ck:c45v Q:@Y/4= 7.compilation 编制
3$WK%"%T BKV vu}V(o 8.reliability 可靠性
+O9l@X$l= vhKeW(z 9.relevance 相关性
sveFxI F~<$E*&h@ 10.professional skepticism 职业谨慎
.RoO6:T6 >TK`s@jdSV 11.objectivity 客观性
eN,m8A`/S cUS2*7h 12. professional competence 专业胜任能力
o$Hc5W([Z -+?0|>Nh 13.Senior/CPA-in-charge 项目经理
a08B8 "52wa<MVJ 14.audit engagement letter 业务约定书
#N,\c@Gy :i?Z1x1` 15.recurring audit 连续审计
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R 16.the client 委托人
oLB pG1Va /WMG)#kw' 17.change
CPA 更换
注册会计师 .L6t3/^ ?CM,k0 18.the existing CPA 现任注册
会计师
%Sxy!gGz%% j+Wgjf 19.the successor CPA 后任注册
会计师 := *>:*.Kb vWzNsWPK"{ 20.the preceding CPA前任
注册会计师 I8`.eqV ZL~}B.nqS 21.issue the audit report 出具审计报告
aLq=%fsV) Zw"6-h4 22.expert 专家
[NaU\;w\ c( gUH 23.the board of directors 董事会
/sJk[5!z :sM|~gT 24.knowledge of the entity‘ s business 了解被审计单位情况
s7T=/SC54 28Q`O$=v 25.assess material misstatement risks评估重大错报风险
KasOh"W.P {`l]RIig 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
j:U>V7Kn3~ @yobT,DXi 27.a general knowledge of —— 初步了解―――的情况
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Tz%l9aC 29.the prior year‘s working papers 以前年度
工作底稿
Zad+)~@!tq _H:SoJ' 30.minutes of meeting 会议纪要
GpxGDN3? TvM{ QGN 31.business risks 经营风险
g/VC$I!' AGrGZ7p] 32.appropriateness 适当性
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> yHT}rRS8 33.accounting estimate 会计估计
nb?bx{M >o'D/'>ku 34.management representations 管理层声明
=U|J{^ >I t"RgEH@ 35.going concern assumption 持续经营假设
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CqaJ- AS4m227 37.significant audit areas 重点审计领域
;zz"95X7 I+u=H2][2 38.error 错误
^_2Ki <&W3\/xx 39.fraud舞弊
QC ?8 uiHlaMf 40.modified or additional procedures 修改或追加审计程序
:~6%nFo B[b'OtH 41.misappropriation of assets 侵占资产
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e;F@o3 42.transactions without substance 虚假交易
Q9W*)gBvn }yB@? 43.unusual pressures 异常压力
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wiwJD}3h' ?&/9b)c S 45.materialiy 重要性
j7"E0Wc^o_ HJ_xg6.x 46.exceed the materiality level 超过重要性水平
73N%_8DH VFG)|Z 47.approach the materiality level 接近重要性水平
/0@}7+& [C7:Yg7 48.an acceptably low level 可接受水平
?\^u},HnE| 4b7}Sr=` 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
'7_'s1 Prjl ;[I} 50.misstatements or omissions 错报或漏报
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bmU!7 51.aggregate 总计
5Vut4px 'OF)`5sj 52.subsequent events 期后事项
Blaj07K 1l1X1 53.adjust the financial statements 调整财务报表
iW |]-Ba\ .l#Pmd! 54.perform additional audit procedures 实施追加的审计程序
rEddX mP:mzmUw 55.audit risk 审计风险
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56.detection risk 检查风险
guFR5>-L C'zMOR6c 57.inappropriate audit opinion 不适当的审计意见
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pRt )B`# 58.material misstatement 重大的错报
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kb0 59.tolerable misstatement 可容忍错报
kTFN.kQx@ %\5y6 60.the acceptable level of detection risk 可接受的检查风险
L i< c JTz1M~ 查看《
注会考试《审计》中的128个英文单词(二) 》
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