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z w~p4S+k& 1.audit
审计 >ks3WMm i:{:xKiC a 2.attestation 鉴证
AT-0}9z{ DgVyy&7> 3.credibility 可信赖程度
C!hXEtK [Zh2DNp 4.audit of financial statements 财务报表
审计 ps"9;4P i"vDRrDe 5.agreed-upon procedures 执行商定程序
'Z y{mq\ pA*i!.E/b 6.high levels of assurance 高水平保证
b13nE. !#C)99L"F 7.compilation 编制
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{ 10.professional skepticism 职业谨慎
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X!aC ]LMiMj 11.objectivity 客观性
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?l(nM+[kSL 4^0\dq 13.Senior/CPA-in-charge 项目经理
,=yOek} dWMccn;-m 14.audit engagement letter 业务约定书
V, E9Uds 58 kv#;j 15.recurring audit 连续审计
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GpScc'a7 ixg\[5.Q+ 17.change
CPA 更换
注册会计师 F|9a}(-7 dP?nP(l 18.the existing CPA 现任注册
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=P1RdyP hjw4Xzju 19.the successor CPA 后任注册
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注册会计师 :{x!g6bK@ y/z9Ce*> 21.issue the audit report 出具审计报告
^*HVP* | h 22.expert 专家
7?+5%7- O}e|P~W 23.the board of directors 董事会
kx:c*3q.k C3]\$ 24.knowledge of the entity‘ s business 了解被审计单位情况
E*Pz < dBsRm{aS 25.assess material misstatement risks评估重大错报风险
cAYa=}~< P)a("XnJ` 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
B >ms`|q=l M?QQr~a 27.a general knowledge of —— 初步了解―――的情况
zuK/(qZ h<+PP]l= 28.a more knowledge of—— 进一步了解的情况
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~JAH-R b5lk0 jA 30.minutes of meeting 会议纪要
lp IteZw: C3&17O6 31.business risks 经营风险
+8L(pMI4 8XLxT(YFIs 32.appropriateness 适当性
Xw&QrTDS` Gw{Gt]liq 33.accounting estimate 会计估计
45]Ym{] a7ub.9> 34.management representations 管理层声明
1EKcD^U, !l sy&6 35.going concern assumption 持续经营假设
lCM6T;2ID v!WU |=u 36.audit plan 审计计划
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p.6$w:eV )$2%&9b 38.error 错误
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' =; ~%L 40.modified or additional procedures 修改或追加审计程序
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T4%i`<i 41.misappropriation of assets 侵占资产
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B:R7[G;1 U89]?^|bb 43.unusual pressures 异常压力
r6gt9u: ]be0I) 44.the suspected noncompliance 涉嫌存在违法行为
l8hvq(,{ pgLzFY[' 45.materialiy 重要性
d/ 'A\"o+ &0;{lS[N:L 46.exceed the materiality level 超过重要性水平
#+2:d?t rf1wS*uU+ 47.approach the materiality level 接近重要性水平
CSd9\V ECmHy@( 48.an acceptably low level 可接受水平
i_oro"%yL qaCi)f!Dl 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
S0Rf>Eo4 ihpz}g 50.misstatements or omissions 错报或漏报
.N-'; %8 Lz#$_Am'H 51.aggregate 总计
{2'74 =F^->e0N 52.subsequent events 期后事项
)7Ho n [0**&.obz 53.adjust the financial statements 调整财务报表
:FKYYH\ 1pYmtr 54.perform additional audit procedures 实施追加的审计程序
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1?e>x91 57.inappropriate audit opinion 不适当的审计意见
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|y G Y*5@|Q 58.material misstatement 重大的错报
"df13U" Z;"4$@|qE 59.tolerable misstatement 可容忍错报
?@g;[310` LS2ek*FJO 60.the acceptable level of detection risk 可接受的检查风险
e GqvnNv #(26t _a 查看《
注会考试《审计》中的128个英文单词(二) 》
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