>`3F`@1L0 (;=|2N>7 1.audit
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:1QXwq\j prt(xr4@ 2.attestation 鉴证
@f"[*7Q`/ _\yR/W~ 3.credibility 可信赖程度
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4.audit of financial statements 财务报表
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g"D F5+FO^3E 5.agreed-upon procedures 执行商定程序
";`jS&"= b3_P??yp 6.high levels of assurance 高水平保证
lvODhoT %m/lPL 7.compilation 编制
CAvi P61T Lp"OXJ*es 8.reliability 可靠性
u0<yGsEGD SIm1fC 9.relevance 相关性
~9APc{"A iku*\,6W 10.professional skepticism 职业谨慎
<sm"3qs"_ KF(y`(8f 11.objectivity 客观性
8a@k6OZ \"RCJadK 12. professional competence 专业胜任能力
Jlb{1B$7 l]D$QT3 13.Senior/CPA-in-charge 项目经理
Wtw,YFT BI%~0Gj8 14.audit engagement letter 业务约定书
)N~ p4kp ChUE,) 15.recurring audit 连续审计
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16.the client 委托人
N;YFr 3rFku"zT$ 17.change
CPA 更换
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P5B,= K>r LKI\(%ba# 18.the existing CPA 现任注册
会计师
Oq% TW|a# 6^J[SQ6P 19.the successor CPA 后任注册
会计师 ,J+L_S+B~ p),*4@2< 20.the preceding CPA前任
注册会计师 p*g)-/mA e0TxJ* 21.issue the audit report 出具审计报告
JW><&hY$" wmVb0~[ 22.expert 专家
ZZ{c /kyO,g$9 23.the board of directors 董事会
7neJV t\QLj&h}E 24.knowledge of the entity‘ s business 了解被审计单位情况
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{E(2.'d 25.assess material misstatement risks评估重大错报风险
<)LR _3%:m||,XP 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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aB (pdW4 2`;XcY4A 28.a more knowledge of—— 进一步了解的情况
5tkKd4VfL FsO-xG"@" 29.the prior year‘s working papers 以前年度
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GTfM *b b"#S92R+ 30.minutes of meeting 会议纪要
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F k kD#Bb 31.business risks 经营风险
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]D5Maid+ 32.appropriateness 适当性
d>I)_05t j+-`P5 33.accounting estimate 会计估计
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dt_U/ 34.management representations 管理层声明
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bRb 35.going concern assumption 持续经营假设
9?hF<}1XH} 5CcX'*P 36.audit plan 审计计划
w0nbL^f 19(x$=: 37.significant audit areas 重点审计领域
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39.fraud舞弊
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mYJ8O$ i83Jy w,f 41.misappropriation of assets 侵占资产
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!<j4*av:G 42.transactions without substance 虚假交易
ND?"1/s UJp'v_hN 43.unusual pressures 异常压力
OOIp)=4 8/)q$zs 44.the suspected noncompliance 涉嫌存在违法行为
M^HYkXn[ $1d{R;b[ 45.materialiy 重要性
?(B}w*G~ WwnBe"7M 46.exceed the materiality level 超过重要性水平
3l`"(5 By!u*vSev 47.approach the materiality level 接近重要性水平
Kc^ctAk7; &Q"vXs6Gt 48.an acceptably low level 可接受水平
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j\P #k>n5cR@0 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
S{2;PaK yr>J^Et%_ 50.misstatements or omissions 错报或漏报
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H*0g*( mM/#(Ghl 52.subsequent events 期后事项
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cC$YD]XdIA 53.adjust the financial statements 调整财务报表
(dNF)(wn |8k^jq 54.perform additional audit procedures 实施追加的审计程序
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t*U4, 55.audit risk 审计风险
Ym]g0a o8E<_rei 56.detection risk 检查风险
hF^JSCDz l s/~[/2[bnf 57.inappropriate audit opinion 不适当的审计意见
LHOt(5VY <)O#Y76s 58.material misstatement 重大的错报
x7l}u`N4 `'r]Oe 59.tolerable misstatement 可容忍错报
]!P6Z? W}D[9zo/ 60.the acceptable level of detection risk 可接受的检查风险
oui0:Vy< (?XIhpd 查看《
注会考试《审计》中的128个英文单词(二) 》
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