&G_#=t& z<9C- 1.audit
审计 )e5=<'f1 >x*[izr/K 2.attestation 鉴证
&o x Mrgj*| 3.credibility 可信赖程度
V5$Gb6?K rP]|`*B 4.audit of financial statements 财务报表
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^cw9Yjh6 Hre&a!U 5.agreed-upon procedures 执行商定程序
^cNuEF9 OF`J{`{r 6.high levels of assurance 高水平保证
V~*>/2+ Tk[]l7R~ 7.compilation 编制
ynM:]*~K wG MhKZE 8.reliability 可靠性
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bsf Pl/Xh03E 9.relevance 相关性
G7CkP !0hyp |F:> 10.professional skepticism 职业谨慎
c&wg`1{Hal <eMqg u 11.objectivity 客观性
]@Y!,bw& !;8Y?c-D 12. professional competence 专业胜任能力
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uMva5o d #1&"( 14.audit engagement letter 业务约定书
5B|.cOE pLe4dz WA 15.recurring audit 连续审计
%XN;S29d5W ]cP%d-x} 16.the client 委托人
# *pB"L *cM=>3ws/ 17.change
CPA 更换
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会计师 jj2=|)w$3 `lE&:) 20.the preceding CPA前任
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# ]Xa]a}[uE 21.issue the audit report 出具审计报告
iCpm^ XT zqt<[=O 22.expert 专家
ij:a+T /9kxDbj 23.the board of directors 董事会
9Br+]F_i kSEA 24.knowledge of the entity‘ s business 了解被审计单位情况
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d``L USEmD5 q 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
jt}oq%Bf ]\K?%z 27.a general knowledge of —— 初步了解―――的情况
!I1p`_(_7 PTe$dPB 28.a more knowledge of—— 进一步了解的情况
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;s 29.the prior year‘s working papers 以前年度
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-w2^26ax 7Z:3xb&> 30.minutes of meeting 会议纪要
XM!oN^ R5QW4i9 31.business risks 经营风险
?;](;n#lU T_2'=7 32.appropriateness 适当性
_YR#J%xa 6{i0i9Tb 33.accounting estimate 会计估计
**__&Xp1 )MI w/ 34.management representations 管理层声明
'X+aYF}Ye }N-UlL( 35.going concern assumption 持续经营假设
!lzj.|7=1 p&Nav,9x 36.audit plan 审计计划
*IbDA 5YPIv- 37.significant audit areas 重点审计领域
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_5n2'\] H` Mfz(%F|< 39.fraud舞弊
V9<E`C Z\C"/j<y 40.modified or additional procedures 修改或追加审计程序
,e$RvFB *{5}m(5F 41.misappropriation of assets 侵占资产
0e"KdsA:<U qDswFs( 42.transactions without substance 虚假交易
}mp`!7?>O E l.eK9L 43.unusual pressures 异常压力
4`v[p4k Hh](n<Bs 44.the suspected noncompliance 涉嫌存在违法行为
3@eI? (N A<H]uQ> 45.materialiy 重要性
QP<P,Bi~ UE_>@_T 46.exceed the materiality level 超过重要性水平
oU3gy[wF;b PNLlJlYlP 47.approach the materiality level 接近重要性水平
<F_w4! (.oDxs()I 48.an acceptably low level 可接受水平
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[" gHUW1E 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
^+~$eg&js `mAYK)N 50.misstatements or omissions 错报或漏报
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;/m>c{ $+e(k~ 52.subsequent events 期后事项
Vx0Hq`_14 bU}!bol 53.adjust the financial statements 调整财务报表
p(4Ek" 0=`aXb- 54.perform additional audit procedures 实施追加的审计程序
_mdJIa0D6k )`5-rm~* 55.audit risk 审计风险
m|cRj{xZF xop\W4s_ 56.detection risk 检查风险
hhjsg?4uL 2s 9U& 57.inappropriate audit opinion 不适当的审计意见
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}w ZMyd+C_P2 58.material misstatement 重大的错报
t?uw^nV 3E R'K /\ 59.tolerable misstatement 可容忍错报
mMhe,8E& ,,9vk \ 60.the acceptable level of detection risk 可接受的检查风险
,aWfGh#$ T^xp2cZ 查看《
注会考试《审计》中的128个英文单词(二) 》
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