:iEA UM _XWnS9 1.audit
审计 K=o:V& Ge1duRGa 2.attestation 鉴证
{\Ys@FF UAKu_RO6S 3.credibility 可信赖程度
19&)Yd1 7@@<5&mN 4.audit of financial statements 财务报表
审计 Z+,CL/ dm 2EH 5.agreed-upon procedures 执行商定程序
OF-WUa4t ) H+d.Y 6.high levels of assurance 高水平保证
;L$,gn5H b?>VPuyBb 7.compilation 编制
kz
_M;h> ]Y =S 8.reliability 可靠性
kw#X]`c3 FR(QFt!g 9.relevance 相关性
R Y9.n T,Fm"U6[( 10.professional skepticism 职业谨慎
,0,Oe=d <d S5||| 11.objectivity 客观性
=G*z
53 }Q
;BQ2[ 12. professional competence 专业胜任能力
Q2FQhc@L(: %VS 2M
#f 13.Senior/CPA-in-charge 项目经理
2;h+;G IF
e+B" 14.audit engagement letter 业务约定书
Cg7)S[zl $i -zMa 15.recurring audit 连续审计
p $XnOh DEcGFRgN~ 16.the client 委托人
}Wqtip:L ~9bv Wd1D 17.change
CPA 更换
注册会计师 Z) t{JHm: K9^ "NS3 18.the existing CPA 现任注册
会计师
x?gQ\0S< 9LHa&"" 19.the successor CPA 后任注册
会计师 5DUi4 Cbgy wZ
O@J| 20.the preceding CPA前任
注册会计师 sX
Z4U0# py=i!vb&Z% 21.issue the audit report 出具审计报告
$q^O%(
CxkMhd8qz 22.expert 专家
l*qk1H"g >gF-6nPQ 23.the board of directors 董事会
&D^
e<j}RQ i:{:xKiC a 24.knowledge of the entity‘ s business 了解被审计单位情况
AT-0}9z{ hj+p`e S 25.assess material misstatement risks评估重大错报风险
wzg i
@i <34 7 C{q 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
!*9FKDB{ K1<k+t/V 27.a general knowledge of —— 初步了解―――的情况
zWJKYF qK ~PCTLP~zI 28.a more knowledge of—— 进一步了解的情况
:ET x*c F~%|3a$Y 29.the prior year‘s working papers 以前年度
工作底稿
n00z8B1j(l KoFv0~8Q 30.minutes of meeting 会议纪要
PMQb\%iE" *Q0lC1GQ 31.business risks 经营风险
t Z+0}d p?}&
)Un 32.appropriateness 适当性
)Gmb?!/^ @PKAz&0 33.accounting estimate 会计估计
G}Gb|sD
Zq ?~{rf:Y 34.management representations 管理层声明
w~ijD ^g FXcc1X/ 35.going concern assumption 持续经营假设
dWMccn;-m V, E9Uds 36.audit plan 审计计划
58 kv#;j B5D3_iX] 37.significant audit areas 重点审计领域
/\nJ GpScc'a7 38.error 错误
SCqu, F|9a}(-7 39.fraud舞弊
dP?nP(l =P1RdyP 40.modified or additional procedures 修改或追加审计程序
K6ciqwUO .v N)A
* 41.misappropriation of assets 侵占资产
)8 oEs :{x!g6bK@ 42.transactions without substance 虚假交易
y/z9Ce*> cn@03&dAl 43.unusual pressures 异常压力
SlR7h$r' Oib[\O7[z 44.the suspected noncompliance 涉嫌存在违法行为
k>7gy?Y!K< d~w}NK[( 45.materialiy 重要性
'9f6ZAnYpQ q/A/3/ 46.exceed the materiality level 超过重要性水平
lp?i_p/z <y
is 47.approach the materiality level 接近重要性水平
?.]o_L_K <Sz>ZIISd 48.an acceptably low level 可接受水平
E {I)LdAqK MX"A@p~H 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
~ W2:NQ>i |~7+/VvI+ 50.misstatements or omissions 错报或漏报
lO%MyP -bv>iIC
51.aggregate 总计
>fW+AEt\JB 1'(_>S5CG 52.subsequent events 期后事项
(7M^-_q]D A9NOeE 53.adjust the financial statements 调整财务报表
4x=V|" 3WQRN_ 54.perform additional audit procedures 实施追加的审计程序
,R7=]~<io" R>Z
,TQU 55.audit risk 审计风险
3L'en em f0sL 56.detection risk 检查风险
}IxY(`:qs ?j &V:kF 57.inappropriate audit opinion 不适当的审计意见
}|w=7^1z nF|#@O`1 58.material misstatement 重大的错报
67Af} >Q jydp4ek_n 59.tolerable misstatement 可容忍错报
Km|
9Too 23(B43zy
60.the acceptable level of detection risk 可接受的检查风险
<B|n<R<? )^*9
oqQ 查看《
注会考试《审计》中的128个英文单词(二) 》
.6lY*LI 7j9D;_(.^$