n_}aZB3;U \OT6L'l], 1.audit
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JL``iA 2.attestation 鉴证
vbaC+AiX =-5[Hn% 3.credibility 可信赖程度
6^ab@GrN\ 9OfU7_m 4.audit of financial statements 财务报表
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_z7FJCB 2eHx"Ha 5.agreed-upon procedures 执行商定程序
:T5A84/C ,WGc7NN` 6.high levels of assurance 高水平保证
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o[oqPN3$Y <S&]$?`{Wi 8.reliability 可靠性
a5 bPEJ=I ; [FLT:$ 9.relevance 相关性
($'V&x8T ;Gh>44UM[ 10.professional skepticism 职业谨慎
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(-J<Vy] GL`tOD:P" 12. professional competence 专业胜任能力
D7gHE [4: Yi{> 13.Senior/CPA-in-charge 项目经理
]w-.|vx +KP_yUq[ 14.audit engagement letter 业务约定书
jqtVpNwM }jiK3?e 15.recurring audit 连续审计
\OY}GRKt kT2Wm/L 16.the client 委托人
fbV@= (y? fM2^MUp[=1 17.change
CPA 更换
注册会计师 e[8UH =`| kV+ R5R 18.the existing CPA 现任注册
会计师
Sc{Tq\t;% tgB=vIw?3 19.the successor CPA 后任注册
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20.the preceding CPA前任
注册会计师 ai9 &`@lB (m 21.issue the audit report 出具审计报告
sG1BNb_ ]'UgZsJ 22.expert 专家
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pP7"E4] 23.the board of directors 董事会
A2BRbwr> gyFr"9';c 24.knowledge of the entity‘ s business 了解被审计单位情况
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.1{l[[= W 25.assess material misstatement risks评估重大错报风险
K~3Ebr &F`L}#oL& 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
,J&9kYz P5P<" 27.a general knowledge of —— 初步了解―――的情况
cm,4&x6 uY]T:UVk 28.a more knowledge of—— 进一步了解的情况
QTE:K? IM]h*YV' 29.the prior year‘s working papers 以前年度
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u>}zm_ AK;^9b-}q: 31.business risks 经营风险
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=B\8m sUV>@UMnu 32.appropriateness 适当性
+ouY DJ|BM+ 33.accounting estimate 会计估计
e96#2A5f i*68-n 34.management representations 管理层声明
0Az/fzJlz j.B>v\b_3 35.going concern assumption 持续经营假设
3Y(9\}E@` X|Dpt2A= 36.audit plan 审计计划
qK,V$l(4# C=yD3mVz 37.significant audit areas 重点审计领域
+`Fb_m)f ThiN9! Y 38.error 错误
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XR+rT 8,y{q9O 40.modified or additional procedures 修改或追加审计程序
vnZ4( \j:AR4 41.misappropriation of assets 侵占资产
+N8aq<l ftaBilkjp 42.transactions without substance 虚假交易
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43.unusual pressures 异常压力
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pl?kS8#U? 44.the suspected noncompliance 涉嫌存在违法行为
?b"Vj+1:x %",ULtZ+ 45.materialiy 重要性
}7Jp :. qk &rP~`4Mkp 46.exceed the materiality level 超过重要性水平
}k| g%HJ L^)qe^%3 47.approach the materiality level 接近重要性水平
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=1IEpxh% @.1Qs`pt 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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!?6.!2 Q K j1yG0i 52.subsequent events 期后事项
'QR4~`6I F^xaz^=`u 53.adjust the financial statements 调整财务报表
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QC 77tZp @>hn 55.audit risk 审计风险
]| z")gOE f}%sO 56.detection risk 检查风险
?;fv!'?% pJn>oGeJ& 57.inappropriate audit opinion 不适当的审计意见
Txu>/1N, w0aHEvH/ 58.material misstatement 重大的错报
8TI#7 .T{U^0 ) 59.tolerable misstatement 可容忍错报
C`pan /t 418gcg6) 60.the acceptable level of detection risk 可接受的检查风险
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_^KI 查看《
注会考试《审计》中的128个英文单词(二) 》
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