/^T XGc. _9Zwg+oO[ 1.audit
审计 K_X10/#b& a*gzVE7W#n 2.attestation 鉴证
vw/L|b7G 9e*v&A2Y' 3.credibility 可信赖程度
6+hx64 = i{
" g7 4.audit of financial statements 财务报表
审计 k&h3" R8U?s/* 5.agreed-upon procedures 执行商定程序
<+wbnnK bdUe,2Yi n 6.high levels of assurance 高水平保证
FnFJw;:,{ eJ3w}"?9s 7.compilation 编制
aX'R&R !^:)zORYR 8.reliability 可靠性
[aF^ D;o :t36]NM 9.relevance 相关性
oju}0h
'1 gLyE,1Z}u 10.professional skepticism 职业谨慎
1>BY:xZr Ki DL]2 11.objectivity 客观性
2#y!(D8 Qg\{d)X[N 12. professional competence 专业胜任能力
muc>4!Q Pl}> 13.Senior/CPA-in-charge 项目经理
cn~M:LW23 Tz
Jp3 14.audit engagement letter 业务约定书
'8$*gIQ8 >*A"tk#oR 15.recurring audit 连续审计
5A~lu4-q y)B>g/Hoh 16.the client 委托人
};z[x2l^ X_6h8n}i 17.change
CPA 更换
注册会计师 - 9Ll'fbq hrRkam !y 18.the existing CPA 现任注册
会计师
CQ`$' oy?W P'dH*}H 19.the successor CPA 后任注册
会计师 ,'E+f% C{r Sq 20.the preceding CPA前任
注册会计师 KG!W,tB rLU+-_ 21.issue the audit report 出具审计报告
GRt1]%l#$ z ]@ Q 22.expert 专家
{b<;?Du s^ /i${ [1 23.the board of directors 董事会
NZ}DbA+g;| 0pYCh$TL1 24.knowledge of the entity‘ s business 了解被审计单位情况
>#
{,(8\ 3j]P\T 25.assess material misstatement risks评估重大错报风险
oY#62&wk4 Dp5hr 8bT 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
L1'#wH @w H+,]xE 27.a general knowledge of —— 初步了解―――的情况
:j}]nS yO7xAb
28.a more knowledge of—— 进一步了解的情况
_Py/,Ks.q 0gs0[
@ 29.the prior year‘s working papers 以前年度
工作底稿
[M7& 9
2e?v8 30.minutes of meeting 会议纪要
b*7:{FXg eq|G\XJ 31.business risks 经营风险
?W#>9WQi -t<8)9q( 32.appropriateness 适当性
E7_)P>aS5 b?p_mQKtZ 33.accounting estimate 会计估计
Z`?Z1SBt 80p? qe 34.management representations 管理层声明
LV^V`m0# ((2 g 35.going concern assumption 持续经营假设
!OVTs3} !zd]6YL$ 36.audit plan 审计计划
j"8 f,er C;u8qVI 37.significant audit areas 重点审计领域
L=7U#Q/DE y?t2@f]!XK 38.error 错误
(#dwIBBFt [_jd 39.fraud舞弊
;oKN 8vI#7 ?f\;z<e| 40.modified or additional procedures 修改或追加审计程序
t3~ZGOn ;Y&<psQeb 41.misappropriation of assets 侵占资产
Lq&;`)BJ Z/|oCwR 42.transactions without substance 虚假交易
YPjjSi:# |
JmEI9n2 43.unusual pressures 异常压力
\Bg;^6U Ddf7wszW 44.the suspected noncompliance 涉嫌存在违法行为
R3HfE*;Z 'w'PrM,: 45.materialiy 重要性
@AXRKYQ{t w3l+BUn:X 46.exceed the materiality level 超过重要性水平
{HJzhIgCf 0 > 47.approach the materiality level 接近重要性水平
Z*Sa%yf A]z~Dw3
48.an acceptably low level 可接受水平
B1EI'<S Y7|R vLWoP 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
zyznFiE (XQBBt 50.misstatements or omissions 错报或漏报
k/"^W.B aj ;"*\R5a 51.aggregate 总计
Ur`jmB Mw0Kg
9M 52.subsequent events 期后事项
m+f?+c6 1;; is 53.adjust the financial statements 调整财务报表
.>5KwEK~ y>:-6)pv 54.perform additional audit procedures 实施追加的审计程序
52*9q! Z!@<[Vo6 55.audit risk 审计风险
H5L~[\
5t QKj-"y
[ 56.detection risk 检查风险
i.eu$~F iIOA5 4!o 57.inappropriate audit opinion 不适当的审计意见
UDJ{iZ aoLYw 9 58.material misstatement 重大的错报
a(+.rf; :UjF<V 59.tolerable misstatement 可容忍错报
QB<9Be@e *W'F6Hpu 60.the acceptable level of detection risk 可接受的检查风险
y7K&@Y 24ojjxz+ 查看《
注会考试《审计》中的128个英文单词(二) 》
nqG9$!k^t yPgDb[V+