x@>&IBiL "v-(g
9( 1.audit
审计 %~xGkk"I h8e757z 2.attestation 鉴证
w
ej[+y- \e3`/D 3.credibility 可信赖程度
x_#-tB \G|%Zw| 4.audit of financial statements 财务报表
审计 tBATZ0nK`Q ``U^COD 5.agreed-upon procedures 执行商定程序
_-TA{21) {eS|j= 6.high levels of assurance 高水平保证
lB91An 790-)\:CY 7.compilation 编制
5ETip'<KT6 WjSc/3Qy 8.reliability 可靠性
"&.S&=FlI U_G gCI) 9.relevance 相关性
6uPcXd:8ZR hr05L<?H 10.professional skepticism 职业谨慎
kzn[
=P Z;l`YK^- 11.objectivity 客观性
*J|(jdu7 nC1zzFFJ 12. professional competence 专业胜任能力
IuF_M<d, PQN@JaD 13.Senior/CPA-in-charge 项目经理
kX`[Y@nUN /Ci*Az P 14.audit engagement letter 业务约定书
An*~-u9m M$4[)6Y 15.recurring audit 连续审计
u+H;
@ wIB`%V 16.the client 委托人
yS(}:'`r #|GSQJ$F)` 17.change
CPA 更换
注册会计师 'G\XXf%J 2dp>Z", 18.the existing CPA 现任注册
会计师
:r#)z4d5 7{@l%jx][ 19.the successor CPA 后任注册
会计师 5irwz
4.4 g-c ;}qz 20.the preceding CPA前任
注册会计师 lKWPTCU Y6i _!z[V[ 21.issue the audit report 出具审计报告
EtbnE
*S F!zP<A" 22.expert 专家
(;Y8pKl1e )a@k]#)Skm 23.the board of directors 董事会
tZ`Ts}\e
RlT3Iz; 24.knowledge of the entity‘ s business 了解被审计单位情况
"tjLc6Xl^ ui q^|5Z 25.assess material misstatement risks评估重大错报风险
m7EcnQf &k-Vcrcz
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
g_5Q A)4x AfeCK1mC @ 27.a general knowledge of —— 初步了解―――的情况
bXUy9-L I&n 28.a more knowledge of—— 进一步了解的情况
~'37`)]z !q"W{P 29.the prior year‘s working papers 以前年度
工作底稿
Lip4)Y [ BH]Yn u&o 30.minutes of meeting 会议纪要
RrUBpqA }Sy=My89r 31.business risks 经营风险
}_=eT] )i+2X5B`S 32.appropriateness 适当性
ljl^ GFo niB`2J 33.accounting estimate 会计估计
DCqY|4Qc w 4[{2 34.management representations 管理层声明
.EM`. =X.LA%Sf=u 35.going concern assumption 持续经营假设
uqz]J$ R.=}@oPb 36.audit plan 审计计划
{uzf"%VtP U9b?i$ 37.significant audit areas 重点审计领域
(/35pg6\ bfo[" 38.error 错误
*CHI2MB quY:pqG38q 39.fraud舞弊
MSf;ZB 9z6XF]A 40.modified or additional procedures 修改或追加审计程序
9tF9T\jW YPHS1E? 41.misappropriation of assets 侵占资产
H":oNpfb |:8bNm5[ 42.transactions without substance 虚假交易
6@DF %^RN#_ro(3 43.unusual pressures 异常压力
MEB it SlsdqP
9 44.the suspected noncompliance 涉嫌存在违法行为
pz"0J_xDM @)J+,tg/7 45.materialiy 重要性
U&O:
_>~ w@,zFV 46.exceed the materiality level 超过重要性水平
E>l~-PaZY /?SLdW 47.approach the materiality level 接近重要性水平
t!RiU ZAo {<<U^<6} 48.an acceptably low level 可接受水平
|i++0BU k:7(D_ 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
*}P~P$q% c38D}k^): 50.misstatements or omissions 错报或漏报
JtER_(. GSH>7!.# 51.aggregate 总计
5oAK8I 82l~G;.n3 52.subsequent events 期后事项
S]+:{9d .V,@k7U,V 53.adjust the financial statements 调整财务报表
:O uA)f =>-Rnc
@ 54.perform additional audit procedures 实施追加的审计程序
F6z%VWU V:y'Qf2M 55.audit risk 审计风险
!r<pmr3f@7 Dh=9Gns9 56.detection risk 检查风险
$< JaLS .mR8q+I6 57.inappropriate audit opinion 不适当的审计意见
{
;2PL^i -fDnA4; 58.material misstatement 重大的错报
q.;u?,|E/ u i? 59.tolerable misstatement 可容忍错报
5 sX+~Q
c
Vc- 60.the acceptable level of detection risk 可接受的检查风险
\
kZ? ez|)ph7 查看《
注会考试《审计》中的128个英文单词(二) 》
vX.VfY zolt$p