<77v8=as5 UjH+BC+9`b 1.audit
审计 jjJ l\Vn 2jH&@g$cl; 2.attestation 鉴证
$jL+15^N0+ n^k Uu2g| 3.credibility 可信赖程度
* ;<>@* lZ5TDS 4.audit of financial statements 财务报表
审计 _`q ei0 zq4)Uab* 5.agreed-upon procedures 执行商定程序
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D8wZC'7 7.compilation 编制
z)&GF$* i0*6o3h 8.reliability 可靠性
IC@-`S#F 5'"l0EuD 9.relevance 相关性
6%2\bI.# s&Ml1A : 10.professional skepticism 职业谨慎
BZ>,Qh!J 4dUr8]BkG 11.objectivity 客观性
7wwlZ;w eHHqm^1z 12. professional competence 专业胜任能力
_:.'\d( cS#m\O 13.Senior/CPA-in-charge 项目经理
$_b^p= F)4;:".zna 14.audit engagement letter 业务约定书
1J O@G3, 0vi\o`**Mj 15.recurring audit 连续审计
7s.vJdA]6 hYv;*] 16.the client 委托人
=%$BFg1a( \z)` pno 17.change
CPA 更换
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:> 18.the existing CPA 现任注册
会计师
lv0}d N.qS;%*o{e 19.the successor CPA 后任注册
会计师 %2`geN< O7GJg;>? 20.the preceding CPA前任
注册会计师 Nlfz'_0M %[7<GcWl 21.issue the audit report 出具审计报告
R|O."&CAB ;+iw?" 22.expert 专家
d@,3P)? ZsepTtY 23.the board of directors 董事会
{1]/ok2k5 C4/p5J 24.knowledge of the entity‘ s business 了解被审计单位情况
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_? M8iI e:{ c 25.assess material misstatement risks评估重大错报风险
xlU:&=| gCc::[}\Y 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
jbK<"T5 8lcB.M 27.a general knowledge of —— 初步了解―――的情况
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r-k,4Yz g$$j:U*- 29.the prior year‘s working papers 以前年度
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/E0/)@pDq [^GXHE= 30.minutes of meeting 会议纪要
MuCnBx 1!`B8y) 31.business risks 经营风险
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< ,I|Tj C5 32.appropriateness 适当性
&[iunJv:eq p:9^46N@ 33.accounting estimate 会计估计
+_E96`P 64h$sC0z/e 34.management representations 管理层声明
vaOCH*}h /QK H30E 35.going concern assumption 持续经营假设
p{k^)5CR/ Q]oCzSi 36.audit plan 审计计划
%V3xO% [j^c&}0 37.significant audit areas 重点审计领域
<>|/U ` yQM<(;\O 38.error 错误
)/2J|LxS 9#A&Qvyywg 39.fraud舞弊
o$,Dh?l skRI\ 40.modified or additional procedures 修改或追加审计程序
js<}>wD7< ?g\SF}2 41.misappropriation of assets 侵占资产
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0}mWu yJ!x`RD),w 42.transactions without substance 虚假交易
)RE~=*?d K$(LiP 43.unusual pressures 异常压力
#>/stU- dN)!B!*aI 44.the suspected noncompliance 涉嫌存在违法行为
.8K ~ h ]t|- 45.materialiy 重要性
_wM YA8n ~56F<=#, 46.exceed the materiality level 超过重要性水平
3A5:D# ?}g#Mc 47.approach the materiality level 接近重要性水平
`zZGL&9m` \C(dWs 48.an acceptably low level 可接受水平
v)AadtZ0d ij/5m-{6) 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
!tL&Ktoj ]fgYO+ 50.misstatements or omissions 错报或漏报
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/N)56 51.aggregate 总计
hi(uL>\ Jm(sx'qPx 52.subsequent events 期后事项
lq%6~va nB+ e2e& 53.adjust the financial statements 调整财务报表
'K0=FPB/@ V% c1+h < 54.perform additional audit procedures 实施追加的审计程序
wK[Xm'QTPJ 4H\+vJPM 55.audit risk 审计风险
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MJ+]\( 56.detection risk 检查风险
WKwU:im &InMI#0mV 57.inappropriate audit opinion 不适当的审计意见
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N<:N 58.material misstatement 重大的错报
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(.DX</f/4 `?PpzDV7Y 查看《
注会考试《审计》中的128个英文单词(二) 》
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