a^zibPG (/j/>9iro 1.audit
审计 4 k _vdz C$D-Pt"+ 2.attestation 鉴证
(l-ab2' L(-b@Joh 3.credibility 可信赖程度
f;gw"onx8F [^e%@TV>d 4.audit of financial statements 财务报表
审计 kep/+J-u r^paD2&} 5.agreed-upon procedures 执行商定程序
n}G|/v<
d0Qd
$ .%A 6.high levels of assurance 高水平保证
o`P%& (ECnMti
+ 7.compilation 编制
QpA/SmJ ^ ALly2 8.reliability 可靠性
~SF<,-Kg 1@R
Db)<V 9.relevance 相关性
,TN
2 Xudg2t)+K 10.professional skepticism 职业谨慎
|>27B 2Yn <2U/^R 11.objectivity 客观性
Q
qvihd vchm"p?9) 12. professional competence 专业胜任能力
Oz`BEyb]{ DSk/q-'u 13.Senior/CPA-in-charge 项目经理
M
.JoHH DB:+E|vSD 14.audit engagement letter 业务约定书
G]i/
nB
K3;nY}\> 15.recurring audit 连续审计
7/f3Z1g U\;6mK)M^J 16.the client 委托人
ytoo~n vUU9$x
17.change
CPA 更换
注册会计师 .my0|4CQ#@ }\#Rot>Y 18.the existing CPA 现任注册
会计师
DV-;4AxxRq e<h~o!za 19.the successor CPA 后任注册
会计师 J/GSceHF Ry K\uv 20.the preceding CPA前任
注册会计师 -}=%/|\FG zN@}
#Hk 21.issue the audit report 出具审计报告
#Xb+`' \r,Q1n?7
22.expert 专家
~ga`\%J @zz1hU 23.the board of directors 董事会
s
6zNV4 [[Fx[ 24.knowledge of the entity‘ s business 了解被审计单位情况
muZ~*kMc 7:3$Ey 25.assess material misstatement risks评估重大错报风险
V=V:SlS9| i2(1ki/|O 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
`gb5"`EZ !l 1fIc 27.a general knowledge of —— 初步了解―――的情况
0_"fJ~Y^J ;z:UN} 28.a more knowledge of—— 进一步了解的情况
}36QsH8 "xHg qgFyO 29.the prior year‘s working papers 以前年度
工作底稿
&n?^$LTPY V8-oYwOR 30.minutes of meeting 会议纪要
[4C:r! h!ZV8yMc 31.business risks 经营风险
oMTf"0EIW c|62jY"$-2 32.appropriateness 适当性
"7V2lu [tA;l+Q\& 33.accounting estimate 会计估计
aKuSd3E@# &2zq%((r 34.management representations 管理层声明
J@X'PG<
6B p)3U7"q 35.going concern assumption 持续经营假设
fKeT~z{~ <5jzl 36.audit plan 审计计划
/_Z652@ W.0L:3<" 37.significant audit areas 重点审计领域
;Uu(zhbj fasgmi} 38.error 错误
'-b*EZU8t F
R!? #! 39.fraud舞弊
ehG/zVgn q]N:T
pm9 40.modified or additional procedures 修改或追加审计程序
C[Dav&=^F :2-pjkhiwY 41.misappropriation of assets 侵占资产
+d!v}aJ Gz[fG 42.transactions without substance 虚假交易
c#]q^L\x P7MeX(Tay 43.unusual pressures 异常压力
z;wELz1L{ ]U7KLUY>: 44.the suspected noncompliance 涉嫌存在违法行为
{=-\|(Bx
=xJKIu 45.materialiy 重要性
7C2&NyWJ qt^T6+faaQ 46.exceed the materiality level 超过重要性水平
X>.
NFB ;cz|ss= 47.approach the materiality level 接近重要性水平
s)2fG\1 ['*8IWg 48.an acceptably low level 可接受水平
2hQ>: 'X!?vK^]p 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
;~u{56 H0R&2#YD 50.misstatements or omissions 错报或漏报
T%n2$ Yx inE`u~ 51.aggregate 总计
]mXLg:3B 3LTcEd 52.subsequent events 期后事项
,b;{emX h &o97u4xi 53.adjust the financial statements 调整财务报表
"0k8IVwp a~!G%})'a 54.perform additional audit procedures 实施追加的审计程序
*[R
eb% xOHgp=#D 55.audit risk 审计风险
0{PzUIM,W fH?ha 56.detection risk 检查风险
[ $T(WGF xvSuPP4 m 57.inappropriate audit opinion 不适当的审计意见
ZzBQe 8Bq!4uq\5| 58.material misstatement 重大的错报
<P;}unq.kw ~ Yngkt 59.tolerable misstatement 可容忍错报
v[n7" L
tKI3ou 60.the acceptable level of detection risk 可接受的检查风险
=.`qixN t/PlcV_M" 查看《
注会考试《审计》中的128个英文单词(二) 》
-}6xoF? g@Qgxsyk>