g>'6"p; C8YStT 1.audit
审计 wV{j CQ p]?eIovi 2.attestation 鉴证
gp~-n7'~O _ Qek|> 3.credibility 可信赖程度
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审计 qoZAZ&|HI K|6}g7&X 5.agreed-upon procedures 执行商定程序
q$IU!I4 AXi4{Q, 6.high levels of assurance 高水平保证
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L+=- 7.compilation 编制
#)#'^MZX +9')G-`qj 8.reliability 可靠性
D62'bFB^ i=M[$ 9.relevance 相关性
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D 10.professional skepticism 职业谨慎
Vhb~kI!x Do^yer~ 11.objectivity 客观性
gh"_,ZhZt m9jjKu]| 12. professional competence 专业胜任能力
<Nc9F[' i12G\Ye 13.Senior/CPA-in-charge 项目经理
#>BC|/P} 0tMzVxS 14.audit engagement letter 业务约定书
y^kC2DS >qGWDCKr 15.recurring audit 连续审计
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B6J 16.the client 委托人
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VvE 17.change
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7cL0 ,5K&f\ 18.the existing CPA 现任注册
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=FFs8&PKys I>-}ys`[ 19.the successor CPA 后任注册
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|Xv\3r cmaha%3d 21.issue the audit report 出具审计报告
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22.expert 专家
*S4&V<W> v{\~>1J{ 23.the board of directors 董事会
$Df1t #SD2b,f 24.knowledge of the entity‘ s business 了解被审计单位情况
QEx&AT 0{?%"t\/f 25.assess material misstatement risks评估重大错报风险
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YquW W>P :EI1 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
D6e<1W {z'Gg 27.a general knowledge of —— 初步了解―――的情况
WFqOVI*l PM {L}tEQ 28.a more knowledge of—— 进一步了解的情况
Ox'KC xelh!AtE 29.the prior year‘s working papers 以前年度
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*S Z]xrs U?(,Z$:N 30.minutes of meeting 会议纪要
y>RqA*J %U1HvmyK 31.business risks 经营风险
^4saB+qm I&x69 32.appropriateness 适当性
-OfAl~ 4 rj5)b:c} 33.accounting estimate 会计估计
[Kbna>` dsbz\w3: 34.management representations 管理层声明
lPl JL`e >v%UV:7ap 35.going concern assumption 持续经营假设
i{J[;rV9 v\kd78, 36.audit plan 审计计划
wo^1%:@/2 b1ZHfe: 37.significant audit areas 重点审计领域
_ `7[}M~ _&xkj8O 38.error 错误
^^)\|kW? 8}^ym^H|j 39.fraud舞弊
s: MJ{r(s rO1.8KKJ 40.modified or additional procedures 修改或追加审计程序
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5hwz 41.misappropriation of assets 侵占资产
eA/}$.R |'#uV)b0@ 42.transactions without substance 虚假交易
uQW d1> a+\s 0Qo< 43.unusual pressures 异常压力
9Mv4=k^7|4 nON"+c* 44.the suspected noncompliance 涉嫌存在违法行为
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V-&?E( ?Ye%k 45.materialiy 重要性
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w/Hl/U .GPuKP| 46.exceed the materiality level 超过重要性水平
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48.an acceptably low level 可接受水平
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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
hM`*-+Zb R~BW=Dz,e 50.misstatements or omissions 错报或漏报
&44?k: nL!nzA 51.aggregate 总计
m^,3jssdA H0mDs7 52.subsequent events 期后事项
_]=, U.a=/ #.\X%! 53.adjust the financial statements 调整财务报表
gH/k}M7tA# k+cHx799 54.perform additional audit procedures 实施追加的审计程序
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woK?td|/ 2E3x= 56.detection risk 检查风险
Q|cA8Fn 4:v{\R 57.inappropriate audit opinion 不适当的审计意见
3Kum ^kpu9H 58.material misstatement 重大的错报
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|XN 59.tolerable misstatement 可容忍错报
MMUw+jM4 Tk4"qGC. 60.the acceptable level of detection risk 可接受的检查风险
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'@u 查看《
注会考试《审计》中的128个英文单词(二) 》
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