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1.audit
审计 mW,b#'hy !wZIXpeL 2.attestation 鉴证
UMHFq- NS "1zR+ 3.credibility 可信赖程度
~3|)[R=+p1 mApl;D X 4.audit of financial statements 财务报表
审计 K?yMy,9%Yw e488}h6#m 5.agreed-upon procedures 执行商定程序
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Ql,WKoj* hdqr~9 7.compilation 编制
jY ;Hdb'' 0%yPuY> 8.reliability 可靠性
*o<|^,R &4*f28 s 9.relevance 相关性
:w7?]y6~S J?1Eh14KZ 10.professional skepticism 职业谨慎
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11.objectivity 客观性
MOm+t]vq1 a%QgL&_5 12. professional competence 专业胜任能力
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4y$okn\}i b27t-p8 14.audit engagement letter 业务约定书
shiw;.vR{B gb}ov** 15.recurring audit 连续审计
}|j#C[ 3~LNz8Z* 16.the client 委托人
X<f4X"y sXY{g0% 17.change
CPA 更换
注册会计师 Gq7\b({= f{|n/j;n=C 18.the existing CPA 现任注册
会计师
8<J3Xe gyU=v{]. 19.the successor CPA 后任注册
会计师 5JG`FRW! gRZ!=z[& 20.the preceding CPA前任
注册会计师 XRP+0=0 ;Q[E>j?w= 21.issue the audit report 出具审计报告
zXxA" SjcX|=S 22.expert 专家
z$VVt?K KYq<n& s 23.the board of directors 董事会
Zj0h0Vt 2/x~w~3U 24.knowledge of the entity‘ s business 了解被审计单位情况
]jR-<l8I- {@PZlQg 25.assess material misstatement risks评估重大错报风险
!lp7}[k<y iL~(BnsF 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
@[Wf!8_ |:`)sx3@# 27.a general knowledge of —— 初步了解―――的情况
{&FOa'bP ppeF,Q 28.a more knowledge of—— 进一步了解的情况
zv^+8h7k =r&i`L{] 29.the prior year‘s working papers 以前年度
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V h5\'Sn >VG*La'c 30.minutes of meeting 会议纪要
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.fK~IKA r'@7aT&_ 32.appropriateness 适当性
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CYM>4C~>JW 33.accounting estimate 会计估计
u5`b")a _&]Gw, ~/i 34.management representations 管理层声明
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af/0e}- 35.going concern assumption 持续经营假设
G+m[W ,<TJh[TzC6 36.audit plan 审计计划
d^"|ESQEU I~-sBMm(w 37.significant audit areas 重点审计领域
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MI`<U:-lP w~n+hhMF 39.fraud舞弊
%xC}#RDf nr&9\lG]G 40.modified or additional procedures 修改或追加审计程序
'1Ex{$Yk LDDt=HEY4 41.misappropriation of assets 侵占资产
v}@Uc-( k7 Ne(4P 42.transactions without substance 虚假交易
OSwum!hzN /8/N 43.unusual pressures 异常压力
QO4eDSW O`;o"\P< 44.the suspected noncompliance 涉嫌存在违法行为
r\q|DZ7 WHRBYq_ 45.materialiy 重要性
O44Fj) u!McPM8Yk 46.exceed the materiality level 超过重要性水平
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{k']nI.> Y*S(uqM 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
!z5Ozm+} +t(Gt0+ 50.misstatements or omissions 错报或漏报
?VyiR40-Cx [6nN]U~ Y 51.aggregate 总计
/^`do3a} p)~EG=p 52.subsequent events 期后事项
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WKq{g+a -I~\ 54.perform additional audit procedures 实施追加的审计程序
[MeFj!( 5+/XO>P1m| 55.audit risk 审计风险
0 R>!jw ~;oaW<" 56.detection risk 检查风险
eqyUI|e v/,,z+%- 57.inappropriate audit opinion 不适当的审计意见
161IWos -hGLGF?? 58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报
U<"k- %'Z`425a 60.the acceptable level of detection risk 可接受的检查风险
5$*=;ls>J QPB^%8 查看《
注会考试《审计》中的128个英文单词(二) 》
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