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审计 G e]NA]< 5y\35kT' 2.attestation 鉴证
Q@>1z*'I Pc< "qy 3.credibility 可信赖程度
1IS1P)4_0 I}0? d 4.audit of financial statements 财务报表
审计 d,(q3 8AY;WL:; 5.agreed-upon procedures 执行商定程序
j%-Ems*H pUF JQ* 6.high levels of assurance 高水平保证
bn8maYUZ k}&wy 7.compilation 编制
K\XQE50 ]y=U"g 8.reliability 可靠性
9lR6:}L7 ipp`9 9 9.relevance 相关性
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A:GqR;;"x> M:%g)FgW 11.objectivity 客观性
K{/i2^4 qCfEv4 12. professional competence 专业胜任能力
R+(f~ j' ol/@)k^s> 13.Senior/CPA-in-charge 项目经理
R8u8jG(4 ;nW;M 4{ 14.audit engagement letter 业务约定书
hp(MKfh H )D6i {I0 15.recurring audit 连续审计
stUv! D})/2O p 16.the client 委托人
QK0]9 Oy=0Hsh@x 17.change
CPA 更换
注册会计师 \y=28KKc:c A>upT' 18.the existing CPA 现任注册
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8w:mL^6x Dbj?l;'1 19.the successor CPA 后任注册
会计师 vnQFq OEjX(F3= 20.the preceding CPA前任
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6wwbH}*=? 21.issue the audit report 出具审计报告
1R~$m '[F`!X 22.expert 专家
ro<w8V9.a .u#Hg'o P 23.the board of directors 董事会
mIYKzu_k= {Hl(t$3V` 24.knowledge of the entity‘ s business 了解被审计单位情况
sGtxqnX:J JluA?B7E 25.assess material misstatement risks评估重大错报风险
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k# Ho7rS& 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
x/M$_E<G h;+O96V4. 27.a general knowledge of —— 初步了解―――的情况
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0 !w%c=V]tV 29.the prior year‘s working papers 以前年度
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db_?da;!` xPUukmG:B 30.minutes of meeting 会议纪要
t855| 'R+^+urq^ 31.business risks 经营风险
{[Ri:^nHgL %pOz%v~ 32.appropriateness 适当性
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&mE x+6z9{O 34.management representations 管理层声明
Hkia&nz'3 *'aJO}$ 35.going concern assumption 持续经营假设
:'ZR!w E8sM`2z5 36.audit plan 审计计划
&ot^+uVH y4p"LD5%^ 37.significant audit areas 重点审计领域
n5A|Zjk; v}t{*P 38.error 错误
[3-u7Fx! Y]`=cR`/" 39.fraud舞弊
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1x+soV 40.modified or additional procedures 修改或追加审计程序
RbxQTM_:M <HRPloVKo 41.misappropriation of assets 侵占资产
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vN- 42.transactions without substance 虚假交易
PV"\9OIKb. LXby(|<j 43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为
m ne)c[Qn EmUn&p%hI 45.materialiy 重要性
&glh >9:G w]T_%mdk 46.exceed the materiality level 超过重要性水平
jA:'P~`Hj m)<+?Bv y 47.approach the materiality level 接近重要性水平
<eSg%6z %4x0^<k~ 48.an acceptably low level 可接受水平
GR*sk#{ g]z k` R5 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
oupWzjo cOpe6H6,bz 50.misstatements or omissions 错报或漏报
1:T"jsWw !fAvxR 51.aggregate 总计
HX| p4-L I(BJ1 8F$ 52.subsequent events 期后事项
0#Ug3_dfr -WyB2$!( 53.adjust the financial statements 调整财务报表
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R>:D&$[RD ynMYf 55.audit risk 审计风险
~e[qh+ y7#+VF`xf 56.detection risk 检查风险
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dwe9 /[>_Ry, 57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报
Ei]SksV>* VK*H1EH1 59.tolerable misstatement 可容忍错报
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fJgc"3 o+}1M 60.the acceptable level of detection risk 可接受的检查风险
ak:f4dEd v4 rO 0y=C 查看《
注会考试《审计》中的128个英文单词(二) 》
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