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BEh 1.audit
审计 ^1jZwP;5eW ;R4qE$u2^ 2.attestation 鉴证
us2RW<Oxv 5a^b{=#Y 3.credibility 可信赖程度
l6y*SW5+ T!3_Q/~^r 4.audit of financial statements 财务报表
审计 hL(zVkYI ](tv`1A,Wd 5.agreed-upon procedures 执行商定程序
iO2%$Jw9\ WVkJ=r0Ny 6.high levels of assurance 高水平保证
iL\eMa JQdeI+ 7.compilation 编制
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cd-;?/ 8.reliability 可靠性
kA/V=xO< @`S8d%6P 9.relevance 相关性
.`5BgX7W |h{#r7H0 10.professional skepticism 职业谨慎
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K2 ge@ KopZ& 11.objectivity 客观性
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Xx;4 12. professional competence 专业胜任能力
r!WXD9# pU)g93 13.Senior/CPA-in-charge 项目经理
(Tbw@BFk \Bg?QhA_D 14.audit engagement letter 业务约定书
15L0B5(3 )gb gsQZ 15.recurring audit 连续审计
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\ 16.the client 委托人
^cz;UQX~} {I"`( 17.change
CPA 更换
注册会计师 Lr ;PESV 6d%'>^`(o- 18.the existing CPA 现任注册
会计师
#fTPo:*t 7$HN5T\! 19.the successor CPA 后任注册
会计师 0*umf.R yG%<LP2p@f 20.the preceding CPA前任
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~*qTojj " +n\0j; 21.issue the audit report 出具审计报告
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1g 22.expert 专家
'V-_3WWxU gyx4= 'Q 23.the board of directors 董事会
),#hBB`ZA -|\SNbPTV 24.knowledge of the entity‘ s business 了解被审计单位情况
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e"9xb 25.assess material misstatement risks评估重大错报风险
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B6hd*f 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
X1GpLy)p L^Q q[> 27.a general knowledge of —— 初步了解―――的情况
Wgr`)D H6Qb]H.C 28.a more knowledge of—— 进一步了解的情况
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ulzQ[?OMl irRe} 30.minutes of meeting 会议纪要
7\e96+j|f ZZJXd+Q} 31.business risks 经营风险
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xM6v0U a 32.appropriateness 适当性
tUR9ti n;+e( ob;; 33.accounting estimate 会计估计
u>U4w68 WI+ 5x 34.management representations 管理层声明
8fI&-uP{g HGJfj*JH 35.going concern assumption 持续经营假设
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f d 36.audit plan 审计计划
!`VC4o K0bh;I 37.significant audit areas 重点审计领域
vs|_l!n3 (b}}' 38.error 错误
$F,&7{^ Uq8=R)1<|d 39.fraud舞弊
!o k6*m 4EB&Zmg[K 40.modified or additional procedures 修改或追加审计程序
i8Y$cac! FYtf<C+ 41.misappropriation of assets 侵占资产
Q'mLwD3> _=\=oC 42.transactions without substance 虚假交易
~.,h12 %j*i= 43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为
(3;dtp>Xx cx(W{O"Jb 45.materialiy 重要性
mGK-&|gq qXQ/M] 46.exceed the materiality level 超过重要性水平
%j=xL V\ 5r$X 47.approach the materiality level 接近重要性水平
C<?Huw4R0 4[eQ5$CB<u 48.an acceptably low level 可接受水平
%%w/;o!c VZJ[h{ 6 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
sMikTwR/^ >(t_ 50.misstatements or omissions 错报或漏报
22<T.c XazKS4( 51.aggregate 总计
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'-[ 52.subsequent events 期后事项
BRx`83CK vGT#BS% 53.adjust the financial statements 调整财务报表
P=j89-e j+_pF<$f: 54.perform additional audit procedures 实施追加的审计程序
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FkqDU 55.audit risk 审计风险
rU{E} y<<:6OBj 56.detection risk 检查风险
y@L-qO+{& 8>}^W 57.inappropriate audit opinion 不适当的审计意见
5$T>noD )/hb9+S 58.material misstatement 重大的错报
"1U:qr2-H Nm0kMq|h 59.tolerable misstatement 可容忍错报
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'<v/Gl\ 60.the acceptable level of detection risk 可接受的检查风险
\9S&j(I H9^DlIv(' 查看《
注会考试《审计》中的128个英文单词(二) 》
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