\atztC{-L> ~$1Zw&X 1.audit
审计 {{b&l! ;b=3iT-2" 2.attestation 鉴证
`T H0*:aI 5T?esF< 3.credibility 可信赖程度
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J2d& <}~`YU>=v 4.audit of financial statements 财务报表
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XeD9RMT u<x2"0f 6.high levels of assurance 高水平保证
=VMV^[&> p@H]F< 7.compilation 编制
:DP%>H| kG:,Ff> 8.reliability 可靠性
5BvCP #hEN4c[Ex 9.relevance 相关性
)3_I-Ia Z^i=51 10.professional skepticism 职业谨慎
x0^O?UR Hl"qLrb4 11.objectivity 客观性
__p\`3(,' -!uut7Z| 12. professional competence 专业胜任能力
#%CbZw@hJ9 O) ks 13.Senior/CPA-in-charge 项目经理
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s!.U[T@ F+A"-k_\T# 14.audit engagement letter 业务约定书
N&`VMEB)k uT8@p8 15.recurring audit 连续审计
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,?Pn-aC+ e0O2>w 17.change
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bxQ_x vn"2"hPF| 18.the existing CPA 现任注册
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)clSW csg:#-gE 19.the successor CPA 后任注册
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21.issue the audit report 出具审计报告
-%]O-' k=,,s(]tx 22.expert 专家
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NG-Wn+W@b ahi lp$v 24.knowledge of the entity‘ s business 了解被审计单位情况
.Ap-<FB W:q79u yX 25.assess material misstatement risks评估重大错报风险
J&4QI( b. T9r"vw 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
I`"8}d@Jm /0Q=}:d 27.a general knowledge of —— 初步了解―――的情况
uGm~ Oo y:Xs/RS 28.a more knowledge of—— 进一步了解的情况
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,lX5-1H )3<|<jwcx 30.minutes of meeting 会议纪要
h8;B +#f` "KQ3EI/g 31.business risks 经营风险
.'o<.\R8 y=i_:d0M 32.appropriateness 适当性
q[4{Xh Zw+VcZz3 33.accounting estimate 会计估计
<ijf':X=* m+p}Qi8i) 34.management representations 管理层声明
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hS]g^S==2h 2XhtK 36.audit plan 审计计划
mm-!UsT x2p}0N 37.significant audit areas 重点审计领域
Jlw<%}r Wz)O,X^ 38.error 错误
!mNXPqnN (_G&S~@. 39.fraud舞弊
%bo0-lnp C"bG?Mb 40.modified or additional procedures 修改或追加审计程序
f8`K8Y]4 F"2v5F@ 41.misappropriation of assets 侵占资产
bJc<FL<E n4Fh*d ixg 42.transactions without substance 虚假交易
6^U8Utx RUcpdeo 43.unusual pressures 异常压力
n1OxT"tD ;,T3C:S? 44.the suspected noncompliance 涉嫌存在违法行为
c$?(zt; U M$\{$ 45.materialiy 重要性
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([~9v@+ W.OcmA>x 48.an acceptably low level 可接受水平
&u5OL?> AR9D;YfR~ 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
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50.misstatements or omissions 错报或漏报
e?W-vi% +a$'<GvP 51.aggregate 总计
m0xL'g6F =O= 0 D 52.subsequent events 期后事项
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uC{qaMQ V1Yab# 54.perform additional audit procedures 实施追加的审计程序
z%xWP&3%" /Qh 55.audit risk 审计风险
oRl~x^[%[- Xv[5)4N 56.detection risk 检查风险
F?!P7 zW A*d Pw. 57.inappropriate audit opinion 不适当的审计意见
>b2j j+8 eVL#3|= 58.material misstatement 重大的错报
8<BYAHY^ 0p6 59.tolerable misstatement 可容忍错报
u6hDjN >eX&HS oy 60.the acceptable level of detection risk 可接受的检查风险
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X5 查看《
注会考试《审计》中的128个英文单词(二) 》
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