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审计 nYWvTvZ ;_8#f%Y#R 2.attestation 鉴证
P-`M lW<PoT 3.credibility 可信赖程度
^Y<|F!0 X_qf"|i 4.audit of financial statements 财务报表
审计 y'FS/=u>0 1<+2kBuY 5.agreed-upon procedures 执行商定程序
CQZgMY1{ %cCs?ic 6.high levels of assurance 高水平保证
3VuW#m#j ~UyV< 7.compilation 编制
D*Ik7Pe lJ+0P2@h* 8.reliability 可靠性
*o-.6OxZ$ :*t"8;O[ 9.relevance 相关性
nM\eDNK |"XPp!_uN 10.professional skepticism 职业谨慎
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iP@ZM=&wz iQ4);du 12. professional competence 专业胜任能力
7uT:b!^f[ Bt1p'g(V| 13.Senior/CPA-in-charge 项目经理
FvN<<&B ygeDcnvR] 14.audit engagement letter 业务约定书
:`E8Z:-R I6j$X 6u 15.recurring audit 连续审计
9m|kgY# 4 \I["2C]3M 16.the client 委托人
I+Jm>XN HODz*pI 17.change
CPA 更换
注册会计师 qzI&<4 3ia^\
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会计师
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4.aO~-F 19.the successor CPA 后任注册
会计师 hdnTXs@z 4&xZ]QC)O5 20.the preceding CPA前任
注册会计师 baJxU:Y=p I/M _p^ 21.issue the audit report 出具审计报告
n8uv#DsdK 3<k `+,' 22.expert 专家
Na$Is'F&p Q?8R[i 23.the board of directors 董事会
RaWG w g8Q5m=O* 24.knowledge of the entity‘ s business 了解被审计单位情况
@+'-ADX %YSpCI 25.assess material misstatement risks评估重大错报风险
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dZxFl 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
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}3uo6GIB 27.a general knowledge of —— 初步了解―――的情况
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chV9_(8 p/JL9@:' 29.the prior year‘s working papers 以前年度
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D'L'#/hK _<=S_<$2 30.minutes of meeting 会议纪要
)+6v CM<]ZG7 31.business risks 经营风险
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32.appropriateness 适当性
5k6mmiaKk K=C!b? 33.accounting estimate 会计估计
eh4gQ^l @g2cC 34.management representations 管理层声明
>$ NDv V[}4L|ad 35.going concern assumption 持续经营假设
NE/m-ILw :C}2= 36.audit plan 审计计划
A#nun U\veOQ;mW 37.significant audit areas 重点审计领域
[zL7Q^~ 5DXR8mLoaJ 38.error 错误
k% sO 0 ;<$H)`* 39.fraud舞弊
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~HC 40.modified or additional procedures 修改或追加审计程序
'mH )d 4Sm]>%F': 41.misappropriation of assets 侵占资产
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za:a)U^n 2:BF[c` 43.unusual pressures 异常压力
^ K7ic,{ N0K){ 44.the suspected noncompliance 涉嫌存在违法行为
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31I :}h>by= 45.materialiy 重要性
>_c5r?]S G "]m+z)lWd 46.exceed the materiality level 超过重要性水平
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aJ= xXY.AoO6 47.approach the materiality level 接近重要性水平
`}m Q #Hvq/7a2R 48.an acceptably low level 可接受水平
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_ 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
/erN;Oo%< R64!>o"nED 50.misstatements or omissions 错报或漏报
Ul_M3"Z anj#@U;! 51.aggregate 总计
/wxE1][. 9prU+9 52.subsequent events 期后事项
6vp *9 Z1ALq5 53.adjust the financial statements 调整财务报表
=\,uy8HX 4<lQwV6= 54.perform additional audit procedures 实施追加的审计程序
rrnNn' ?\U!huu 55.audit risk 审计风险
kWlAY% \XF}?*8 56.detection risk 检查风险
~XydQJ^* GyW.2 57.inappropriate audit opinion 不适当的审计意见
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kF{*(r=.o 58.material misstatement 重大的错报
g|Y] wd X53mzs 59.tolerable misstatement 可容忍错报
H{?9CxYa YC=S5; 60.the acceptable level of detection risk 可接受的检查风险
ewuXpv%vwW K7e4_ZGI 查看《
注会考试《审计》中的128个英文单词(二) 》
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