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,QL(i\ 1.audit
审计 j5A\y^Kv U*xxrt/On/ 2.attestation 鉴证
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_6/Qp`s tQCj)Ms 'X 4.audit of financial statements 财务报表
审计 rX)o3>q^? ^1vq{/ X 5.agreed-upon procedures 执行商定程序
'iDu0LX 2q$X>ImI$ 6.high levels of assurance 高水平保证
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d|y| fX$6;Ae 7.compilation 编制
# m_\1&g l85CJ+rg 8.reliability 可靠性
} _VZ @+Pf[J41 9.relevance 相关性
/^8t'Jjd, "vvFq ,c 10.professional skepticism 职业谨慎
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eS E'fX&[ 12. professional competence 专业胜任能力
?~]>H A: UFJEs[?+Te 13.Senior/CPA-in-charge 项目经理
r$Kh3EEF`E 8Y]u:v 14.audit engagement letter 业务约定书
2%*|fF}I u'{sB5_H 15.recurring audit 连续审计
lTd+{TF. d!FONi 16.the client 委托人
l!Nvn$hm *E$H;wKs8 17.change
CPA 更换
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,B/ R2 'C s 18.the existing CPA 现任注册
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~91uk3ST? ,\Z8*Jr3Q 19.the successor CPA 后任注册
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20.the preceding CPA前任
注册会计师 FUH*]U WodF -bE 21.issue the audit report 出具审计报告
FP0<-9DO s 0 =@ &/ 22.expert 专家
H74NU_ vs*_;vx 23.the board of directors 董事会
(d1V1t2r6 [UUM^!1 24.knowledge of the entity‘ s business 了解被审计单位情况
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@ 25.assess material misstatement risks评估重大错报风险
InTKdr^ P =#J9 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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QD*b 27.a general knowledge of —— 初步了解―――的情况
e=|F(iW D}3cW2!9 28.a more knowledge of—— 进一步了解的情况
{5?!`<fF GIJV;7~ 29.the prior year‘s working papers 以前年度
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%@)U/G6s} >7eu' 30.minutes of meeting 会议纪要
Au%Wrk3j $=QNGC2+ 31.business risks 经营风险
h?M'7Lti <L[ *hp 32.appropriateness 适当性
C&qDvvk \L&qfMjW"Z 33.accounting estimate 会计估计
,5%aP% jFK9?cLT 34.management representations 管理层声明
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35.going concern assumption 持续经营假设
jp\JwE |O #w dnYW 36.audit plan 审计计划
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g/<).1<b (W{ rv6cq 38.error 错误
INeWi= 1 f^>lObvd 39.fraud舞弊
'ocwXyP, F\YcSDM 40.modified or additional procedures 修改或追加审计程序
#m[w=Pu} GHJQ d&G8G 41.misappropriation of assets 侵占资产
~Y}Z4" o 3w6J V+? 42.transactions without substance 虚假交易
;nHo%`Zt C=pPI 43.unusual pressures 异常压力
V9);kD P+D|_3j 44.the suspected noncompliance 涉嫌存在违法行为
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$e^ :d 45.materialiy 重要性
tleK(^ Z"PDOwj5 46.exceed the materiality level 超过重要性水平
*=KexOa9 (urfaZ;@+ 47.approach the materiality level 接近重要性水平
@O*ev|o@x d(dw]6I6 48.an acceptably low level 可接受水平
/ltP@*bo "|~B};|MFF 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
yQQDGFTb!= ~6Ee=NaLzP 50.misstatements or omissions 错报或漏报
=QO1FO a#~Z5>{ 51.aggregate 总计
71.:p,Z@z a5Acqa 52.subsequent events 期后事项
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PxCl]~v D aqy+: 54.perform additional audit procedures 实施追加的审计程序
;zxlwdfcr' J 6d n~nPK 55.audit risk 审计风险
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D2wgSrY 56.detection risk 检查风险
`Mh<S+/ Qe=Q8cT 57.inappropriate audit opinion 不适当的审计意见
sD8xH {D_4~heF 58.material misstatement 重大的错报
ezNE9g OYRR'X.E 59.tolerable misstatement 可容忍错报
Rcm(Y7 hZF&PV5H 60.the acceptable level of detection risk 可接受的检查风险
)Q pP1[ ZJJl944 查看《
注会考试《审计》中的128个英文单词(二) 》
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