d,^ZH |u?VlRt 1.audit
审计 G 3,v'D5 ssx#|InY 2.attestation 鉴证
{icTfPR4E RG'76?z 3.credibility 可信赖程度
a-E}3a aIFlNS,y 4.audit of financial statements 财务报表
审计 `j@1]%&z -W1p=od 5.agreed-upon procedures 执行商定程序
3p&T?E% /P@%{y 6.high levels of assurance 高水平保证
QK+,63@D\= qE[YZ(/f0& 7.compilation 编制
PIa!NPy V=*^C+6s 8.reliability 可靠性
qjhV/fsfb YIg43Av 9.relevance 相关性
jhf3(hx&F X>=`l)ZR 10.professional skepticism 职业谨慎
lTqlQ<`V .gDq+~r8O 11.objectivity 客观性
@9KW ]7 y`buY+5l 12. professional competence 专业胜任能力
>":xnX# Rv9jLH 13.Senior/CPA-in-charge 项目经理
&H;,,7u 2=NaqHt( 14.audit engagement letter 业务约定书
C$6FI`J T9Q3I 15.recurring audit 连续审计
XP?jsBE $xZ ~bE9 16.the client 委托人
B ??07j U[f00m5{HV 17.change
CPA 更换
注册会计师 (?\+ |{YN3"qN 18.the existing CPA 现任注册
会计师
5F~l;zT }l7+W4~ 19.the successor CPA 后任注册
会计师 X%5eZ"1{x 7:u+cv 20.the preceding CPA前任
注册会计师 q%dG>! v5S9h[gT 21.issue the audit report 出具审计报告
h7"U1'b U*$P"sS` 22.expert 专家
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UrvUt$WO 23.the board of directors 董事会
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*Aa7M }<A.zwB<i 24.knowledge of the entity‘ s business 了解被审计单位情况
Re8x!e'> c("|xe 25.assess material misstatement risks评估重大错报风险
yKV{V?h? Q p>b 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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:9UgERjra 27.a general knowledge of —— 初步了解―――的情况
t
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$gBQ5Wd 1z-.e$&z 29.the prior year‘s working papers 以前年度
工作底稿
{g%N(2 ?8V.iHJk 30.minutes of meeting 会议纪要
eA4:]A" !lgL=Ys( 31.business risks 经营风险
%)JEYH7Z ~U]g;u 32.appropriateness 适当性
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(E0 XX~vg>3_ 34.management representations 管理层声明
OT])t<TF6 |qUGB.Q 35.going concern assumption 持续经营假设
nTqU~'d' /e '3\,2_ 36.audit plan 审计计划
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V/w[mI 37.significant audit areas 重点审计领域
%PYl 2nB99L{6 38.error 错误
Q*smH-Sw /sKL|]i= 39.fraud舞弊
a+^`+p/5 &$~fz":1! 40.modified or additional procedures 修改或追加审计程序
N6y9'LGG` EJkHPn 41.misappropriation of assets 侵占资产
S 5S\zTPIf xPm. TPj 42.transactions without substance 虚假交易
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p'/\eBhG]= "Lbsq\W> 44.the suspected noncompliance 涉嫌存在违法行为
ff#7}9_mh JY0aE 45.materialiy 重要性
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<,]:jgX &bsq;)wzs 47.approach the materiality level 接近重要性水平
%v0M~J}+ 2Xt4Rqk $ 48.an acceptably low level 可接受水平
l76=6Vtb .Mq#88o.* 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
(0$~T}lH JmI%7bH@ 50.misstatements or omissions 错报或漏报
.q@?sdGD q#K{~: 51.aggregate 总计
xE1?) (g##wa)L 52.subsequent events 期后事项
O*xx63%jR hhTtxC<: 53.adjust the financial statements 调整财务报表
r6DLShP-Ur Mg2+H+C~: 54.perform additional audit procedures 实施追加的审计程序
66v,/#K -H-U8/W C 55.audit risk 审计风险
Ln&pe(c jRK}H*uem 56.detection risk 检查风险
R|st<P kuEXNi1l 57.inappropriate audit opinion 不适当的审计意见
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mrTf["K &tyS 6S+ 59.tolerable misstatement 可容忍错报
02J/=AC5 -$d?e%}# 60.the acceptable level of detection risk 可接受的检查风险
O<m46mwM 1WUSp;JMl 查看《
注会考试《审计》中的128个英文单词(二) 》
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