)bd)noZi \
F\ /< 1.audit
审计 I]4L0r- 2HNAB4E 2.attestation 鉴证
&oz^dlw j_(DH2D 3.credibility 可信赖程度
D(E3{\*R ax.;IU 4.audit of financial statements 财务报表
审计 lQ8h -Tz GiZv0>*x 5.agreed-upon procedures 执行商定程序
C`J> Gm kFRl+,bi~ 6.high levels of assurance 高水平保证
d@0p<at>~ EJCf[#Sf 7.compilation 编制
+jEtu[ ; jkQ%b.a 8.reliability 可靠性
|;(95 *]7$/%.D 9.relevance 相关性
<:n!qQS6 s~z~9#G(6 10.professional skepticism 职业谨慎
a-cLy*W,~ Kl Kk?6> 11.objectivity 客观性
[%uj+?}6O /wR,P 12. professional competence 专业胜任能力
)Ja&Y +HXR ))X 13.Senior/CPA-in-charge 项目经理
d3[O!4<T n
rF5^eZ# 14.audit engagement letter 业务约定书
H
@'f=Y*D !y$:}W?_ 15.recurring audit 连续审计
f@j )t%mh ^t$xR_ 16.the client 委托人
mA?fCs FwjmC%iY 17.change
CPA 更换
注册会计师 JK/gq}c baO'FyCs9& 18.the existing CPA 现任注册
会计师
#Q]^9/;|4n ?mA%`*=q 19.the successor CPA 后任注册
会计师 6CV9ewr KLBX2H2^0 20.the preceding CPA前任
注册会计师 "c5bz sGp]jqX2,m 21.issue the audit report 出具审计报告
Hrg~<-.La <2V:tj)?P 22.expert 专家
!U"?vS l q` 0wG3 23.the board of directors 董事会
F1q6
3 S8d X8,qg 24.knowledge of the entity‘ s business 了解被审计单位情况
ubQbEv{(, 4G_At 25.assess material misstatement risks评估重大错报风险
%K[
u `3e>JIl"0 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
IA;'5IF k
d9<&.y{ 27.a general knowledge of —— 初步了解―――的情况
~-tKMc).X u85dG7 28.a more knowledge of—— 进一步了解的情况
1!=^mu8 I^l\<1"] 29.the prior year‘s working papers 以前年度
工作底稿
V#,jUH| )j+G4 30.minutes of meeting 会议纪要
8W2oGL6 t)l 31.business risks 经营风险
61~7 L^882 *~\R0ddz 32.appropriateness 适当性
\0fk^
*A([1l&]i 33.accounting estimate 会计估计
p9-s' F|@i 0a}a 34.management representations 管理层声明
#8/pY
Q; l<)k`lrMX4 35.going concern assumption 持续经营假设
ms{iQ:'9 fc<~R 36.audit plan 审计计划
V%Ww;Ca]I !Z!X]F-fY 37.significant audit areas 重点审计领域
?p'DgL{ Db K(Rh_
K 38.error 错误
T&nIH[}v ]99@Lf[^f 39.fraud舞弊
( u^ `3=%n 045_0+r"@ 40.modified or additional procedures 修改或追加审计程序
^N&@7s DS|q(O=7~t 41.misappropriation of assets 侵占资产
Y
=ksrs>w E}g)q;0v|2 42.transactions without substance 虚假交易
JFu9_=%+ <lgX=wx L 43.unusual pressures 异常压力
i
sU4D NHQi_U 44.the suspected noncompliance 涉嫌存在违法行为
O?$]/d w2) @o>w 45.materialiy 重要性
[?55vYt
hEq-)-^G 46.exceed the materiality level 超过重要性水平
mu{\_JX.A Tn"^`\m 47.approach the materiality level 接近重要性水平
LUzn7FZk %j/}e>$"Nk 48.an acceptably low level 可接受水平
Yy'CB
Iq#f N}ZBtkR 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
2&zklXuo: +-:o+S`q~ 50.misstatements or omissions 错报或漏报
i
:|e#$x 57Bxx__S4` 51.aggregate 总计
mRIBE9K+& r1BL?&X- 52.subsequent events 期后事项
zG)vmysJf _t>[gB, 53.adjust the financial statements 调整财务报表
%J8uVD.2 J^-a@'`+ 54.perform additional audit procedures 实施追加的审计程序
%.WW-S3 )%09j0y>l" 55.audit risk 审计风险
j@R"AP}
30W.ks5( 56.detection risk 检查风险
<DN7 3<>DDY2bl 57.inappropriate audit opinion 不适当的审计意见
6[,7g&C cAq5vAqmg 58.material misstatement 重大的错报
9v/=o`J#
zvn3i5z 59.tolerable misstatement 可容忍错报
_+
OCI%=: PlR$s 60.the acceptable level of detection risk 可接受的检查风险
~? :>=x ,uPN\`.u8 查看《
注会考试《审计》中的128个英文单词(二) 》
W[:CCCDL
tYp 185