%"
bI2 b
3Q6- 1.audit
审计 xwZ1Q,'C D%o(HS\E 2.attestation 鉴证
G3TS?u8Q 9k71h`5 3.credibility 可信赖程度
95#]6*#[4! W8^A{l4 4.audit of financial statements 财务报表
审计 &j:prc
[W KDE
yVYO: 5.agreed-upon procedures 执行商定程序
qX\85dPn@} H( .9tu
A 6.high levels of assurance 高水平保证
El9T>!Z HcIJ&".~ 7.compilation 编制
g^A^@~M #Q7:Mu+ 8.reliability 可靠性
TM6wjHFm Sc{&h8KMTb 9.relevance 相关性
x`7Le&4f qc,E azmU 10.professional skepticism 职业谨慎
]'xci"qV` YQ:$m5ai 11.objectivity 客观性
@Ik5BT Q +l{> sL 12. professional competence 专业胜任能力
j7&#R+f wwdmz;0S 13.Senior/CPA-in-charge 项目经理
>4wigc =I'iD0eR 14.audit engagement letter 业务约定书
l=XZBe*[g' Ag0w8F 15.recurring audit 连续审计
@xo8"kl ,X_3#!y 16.the client 委托人
=Ks&m4 Pq+|*Y<|& 17.change
CPA 更换
注册会计师 I(VqtC:K. 2i6=g< 18.the existing CPA 现任注册
会计师
vT{(7m!Ra gnN>
Rl
5_ 19.the successor CPA 后任注册
会计师 sT1
OAK\^ 4qDO(YWf 20.the preceding CPA前任
注册会计师 46T(1_Xt~ 0);5cbV7i 21.issue the audit report 出具审计报告
cG0)F%?X? [p'2#Et 22.expert 专家
*<cRQfA1 r>8`gAhx 23.the board of directors 董事会
+arh/pd_I yx?oxDJg 24.knowledge of the entity‘ s business 了解被审计单位情况
8t
=H Pn4.gabE 25.assess material misstatement risks评估重大错报风险
_)vX_gCi
SPb`
Q" 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
PYi<iSr 7<70\6 27.a general knowledge of —— 初步了解―――的情况
$9\8?gS qh>An;:u 28.a more knowledge of—— 进一步了解的情况
Y_]y :H X n0HJ^"_ 29.the prior year‘s working papers 以前年度
工作底稿
oNXYBeu+ A
,0}bFK 30.minutes of meeting 会议纪要
).,twf58 ]EF"QLNN( 31.business risks 经营风险
uu]C;wl {@
Lun6\ 32.appropriateness 适当性
Jityb}Z" 8?L-3/ 33.accounting estimate 会计估计
zhow\l2t} ,O.iOT0=; 34.management representations 管理层声明
>j]Gz-wC ~-sgk"$ 35.going concern assumption 持续经营假设
2va[= >_ -TH(Z(pB 36.audit plan 审计计划
]+pE1-p\ @+~URIG) 37.significant audit areas 重点审计领域
\``w>Xy8 )$Ib6tYY 38.error 错误
p\~ a= P)y2'JKL 39.fraud舞弊
c9H6\ & (Q `Ps/ 40.modified or additional procedures 修改或追加审计程序
ok ,O/|E}? vbd
;Je" 41.misappropriation of assets 侵占资产
]c_lNHssmq O
'#FVZ.g 42.transactions without substance 虚假交易
gYho$E s!gVY!0 43.unusual pressures 异常压力
.I{u[
" hb1h.F 44.the suspected noncompliance 涉嫌存在违法行为
:1t&>x=T ~<IQe-Q5 45.materialiy 重要性
v^/<2/E"?4 #l)o<Z 46.exceed the materiality level 超过重要性水平
]E:L -*&aE~Cs 47.approach the materiality level 接近重要性水平
&> .QDO ]_s;olKNI 48.an acceptably low level 可接受水平
b-`P- -=:tlH
n 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
K vPLA{ RigS1A\2l 50.misstatements or omissions 错报或漏报
JeVbFZ8 7]5+%[Dg! 51.aggregate 总计
OPq6)(Q &j'k9C
2p 52.subsequent events 期后事项
IO?a.L:6U P-^-~/>n 53.adjust the financial statements 调整财务报表
e=jtF"& 8PeVHpZ 54.perform additional audit procedures 实施追加的审计程序
YuoErP=P e7Gb7c~ 55.audit risk 审计风险
3M^`6W[; jtpk5 fJB 56.detection risk 检查风险
_Co
v >6_i |j8#n`' 57.inappropriate audit opinion 不适当的审计意见
\ X6y".|- \Ym$to 58.material misstatement 重大的错报
"AWk
jdj 7|J&fc5BP 59.tolerable misstatement 可容忍错报
][OkydE h4slQq~K 60.the acceptable level of detection risk 可接受的检查风险
"$"<AKCwS #N=_- 查看《
注会考试《审计》中的128个英文单词(二) 》
oe9S$C;$' \"yR[.Q?