{XD':2E {A5$8)nl| 1.audit
审计 )n[=)"rf 09{ s' 2.attestation 鉴证
A"R(?rQi= L>0Pur) [ 3.credibility 可信赖程度
<'BsQHI Lf%}\0: 4.audit of financial statements 财务报表
审计 bQ&%6'ck G|||.B8 5.agreed-upon procedures 执行商定程序
/x_AWnU #.C2_MN> 6.high levels of assurance 高水平保证
'q RQO(9&m q!~DCv df 7.compilation 编制
%|>D{q6C m'k>U4 8.reliability 可靠性
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2uV5hSHYe 3Wx\Liw, 10.professional skepticism 职业谨慎
""_B3' c\O2|'JzE 11.objectivity 客观性
oq|`;k ![J_6f}! 12. professional competence 专业胜任能力
<:mK&quf >+>N/`BG 13.Senior/CPA-in-charge 项目经理
rp2g./2 3-kL0Q[" 14.audit engagement letter 业务约定书
3UKd=YsJ 7r.~L 15.recurring audit 连续审计
xO,;4uE V'UFc>{o 16.the client 委托人
@D `j Pv3G?u=4 17.change
CPA 更换
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)r)ZmS5O 18.the existing CPA 现任注册
会计师
<aI}+ #hMkajG 19.the successor CPA 后任注册
会计师 Wt=@6w& LnsYtkbr 20.the preceding CPA前任
注册会计师 FV,aQ# !41"`D!1 21.issue the audit report 出具审计报告
L=M'QJl9 S1m5z,G 22.expert 专家
Q:T9&_| whrDw1>( 23.the board of directors 董事会
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"V`DhOG& V?p`rrj@ 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
vb`aV<MhH 3TS:H1n 27.a general knowledge of —— 初步了解―――的情况
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mkZ?cW 28.a more knowledge of—— 进一步了解的情况
ugTnz$ jpTk@ 29.the prior year‘s working papers 以前年度
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v\?l+-A?y 30.minutes of meeting 会议纪要
!;hp u]ps-R_$G 31.business risks 经营风险
#uCfXJ- "}H2dn2n 32.appropriateness 适当性
>B*zzj Fdq5:v?k 33.accounting estimate 会计估计
Ai5+ ;8z+ )e6sg]# 34.management representations 管理层声明
}m7$,'C%P U)Tl<l< 35.going concern assumption 持续经营假设
|oe LB}J7yEQvj 36.audit plan 审计计划
V{x[^+w7X~ _5$L`& 37.significant audit areas 重点审计领域
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"QD>:G;u ~@[<y1g?nG 39.fraud舞弊
uss!E!_%, t%f>*}*P* 40.modified or additional procedures 修改或追加审计程序
NVB#=!S ^),t=!;p 41.misappropriation of assets 侵占资产
t}OzF cyqN =wD&hDn4 42.transactions without substance 虚假交易
TgJ6O,0 +V[;DOlll 43.unusual pressures 异常压力
wqJl[~O$ W`TSR?4~t? 44.the suspected noncompliance 涉嫌存在违法行为
u),.q7(m 1\)lD(J\C 45.materialiy 重要性
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>xsY"N&1i' HNlW.y" 47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平
'SrDc'? 7+hc?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
Z/4bxO=m "I{Lcn~!@ 50.misstatements or omissions 错报或漏报
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|)*!&\Ch I#7H)^us 52.subsequent events 期后事项
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}ov>b2H#< B7oUS}M 54.perform additional audit procedures 实施追加的审计程序
Vh]=sd<F H6`zzH0" 55.audit risk 审计风险
&!HG.7AY :7(d6gEL 56.detection risk 检查风险
2^:iU{ NJOV!\k 57.inappropriate audit opinion 不适当的审计意见
;sz _W%-;@ L%- ENk 58.material misstatement 重大的错报
3Ljj|5.q !0):g/2h 59.tolerable misstatement 可容忍错报
L6ypn)l >enP~uW[# 60.the acceptable level of detection risk 可接受的检查风险
eiRVw5g y$6EEp 查看《
注会考试《审计》中的128个英文单词(二) 》
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