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"m= zE{zX@ 2.attestation 鉴证
KcE=m\ h Su~`jRN$ 3.credibility 可信赖程度
}zi6 F. U)6JJv 4.audit of financial statements 财务报表
审计 X?a67qL nwYeOa/t 5.agreed-upon procedures 执行商定程序
c0~'5Mlp To95WG7G 6.high levels of assurance 高水平保证
==9Ez a!.8^:B& 7.compilation 编制
/xnhHwJm b1"wQM9 8.reliability 可靠性
,.B8hr@H6- zyE yZc? 9.relevance 相关性
"tIx$?I U/X ^ 10.professional skepticism 职业谨慎
1OKJE(T TY}?>t+ 11.objectivity 客观性
yo=d"*E4^ hR2.w/2j 12. professional competence 专业胜任能力
x(Z@R\C-a UgJHSl 13.Senior/CPA-in-charge 项目经理
7dRU7p> X;0@41t' 14.audit engagement letter 业务约定书
WJWrLu92\U c@P, 15.recurring audit 连续审计
/e,lD) 'aJ?Syn 16.the client 委托人
hB4.tMgZ >'eqOZM 17.change
CPA 更换
注册会计师 Lj#6K@u@Z sQ$FtKm6 18.the existing CPA 现任注册
会计师
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q"; P:o<kRj1 19.the successor CPA 后任注册
会计师
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注册会计师 R_&>iu'[ 6lGL.m'Ra 21.issue the audit report 出具审计报告
gYZgo =G`m7!Q) 22.expert 专家
WF]:?WE% 3 ren1 23.the board of directors 董事会
JqO( ]*"Hi 2t'&7>Ys{ 24.knowledge of the entity‘ s business 了解被审计单位情况
,o`qB81 L r,$98Dy 25.assess material misstatement risks评估重大错报风险
-MZ Eli g /:DxB00 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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#T`z 27.a general knowledge of —— 初步了解―――的情况
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T7ciD 29.the prior year‘s working papers 以前年度
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"v06Fj>q A,osrv 30.minutes of meeting 会议纪要
N=kACEo F^f]*MhT" 31.business risks 经营风险
hf'3yEm Ny#%7%( 32.appropriateness 适当性
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bp`%j 33.accounting estimate 会计估计
+RM3EvglDQ ]PFc8qv{ 34.management representations 管理层声明
Mo/xEB/O ;J:YNup 35.going concern assumption 持续经营假设
>wn&+%i& _MR2,mC 36.audit plan 审计计划
O=fT;&%. {"<Q?yA2y 37.significant audit areas 重点审计领域
_R]1J0 3ySnA AG 38.error 错误
BBX4^;t Vo\d&}Q 39.fraud舞弊
* PZ=$>r 5H79) n> 40.modified or additional procedures 修改或追加审计程序
Zqao4 #X)s=Y&5!T 41.misappropriation of assets 侵占资产
m=R4A4Y7 </fnbyGR 42.transactions without substance 虚假交易
Yv{AoL~ 1ayxE(vMcX 43.unusual pressures 异常压力
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b~|B(lL6Xm f7`y*9^ 46.exceed the materiality level 超过重要性水平
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[]@Mk BKIt,7j 48.an acceptably low level 可接受水平
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-Pt{: 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
WN0^hDc- ZK;HW 50.misstatements or omissions 错报或漏报
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jj^CW"IB 51.aggregate 总计
PBUc9/ 4fN<pG, 52.subsequent events 期后事项
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5%Q!R% =IUTU4!] 54.perform additional audit procedures 实施追加的审计程序
q3;HfZ Oz+>I^Q 55.audit risk 审计风险
u^`B#b' v/kYyz 56.detection risk 检查风险
6Us#4 v, / og'W j 57.inappropriate audit opinion 不适当的审计意见
ICGBU>Db <mpkkCl, 58.material misstatement 重大的错报
D3_,2 s)-=l_4T 59.tolerable misstatement 可容忍错报
+>s[w{Svy AttDD{Ta 60.the acceptable level of detection risk 可接受的检查风险
?(mlt"tPk .rS0zU 查看《
注会考试《审计》中的128个英文单词(二) 》
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