;\Y&ce CS-uNG6 1.audit
审计 RUT,Y4 b !l 1fIc 2.attestation 鉴证
5nO% Ke= R_7 d@FQ1 3.credibility 可信赖程度
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审计 Y2SJ7 )'%$V%9 5.agreed-upon procedures 执行商定程序
5HO9+i !@'6)/ 6.high levels of assurance 高水平保证
Mt5PaTjj xA$nsZ] 7.compilation 编制
Q|L9gz[? ;Tc`}2 8.reliability 可靠性
[P7N{l=I \y) 9.relevance 相关性
q51Uf_\/ 2e9es 10.professional skepticism 职业谨慎
oDYRQozo> Kt|1&Gk 11.objectivity 客观性
x{c/$+Z[ WjwLM2<nK7 12. professional competence 专业胜任能力
o1Q7Th "D=P8X&vs 13.Senior/CPA-in-charge 项目经理
5<j%EQN|D ?Poq2 14.audit engagement letter 业务约定书
u[/m|z MR<;i2p 15.recurring audit 连续审计
SD$h@p=!= e `,ds~ 16.the client 委托人
p4i]7o@ xD[Gq% 17.change
CPA 更换
注册会计师 .]7Qu;L *9c!^$V 18.the existing CPA 现任注册
会计师
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会计师 /2Bi@syxK IGFR4+ 20.the preceding CPA前任
注册会计师 ~\3kx]^10 )V:]g\t 21.issue the audit report 出具审计报告
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JPWOPB'H -O!Zxg5x 23.the board of directors 董事会
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4/<th 24.knowledge of the entity‘ s business 了解被审计单位情况
[.*;6y3 FEW_bP/4 25.assess material misstatement risks评估重大错报风险
D"ehWLj !i%"7tQ3$ 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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_#}n~}d ,qrQ"r9 28.a more knowledge of—— 进一步了解的情况
S&Ee,((E( -yg?V2 29.the prior year‘s working papers 以前年度
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]B]*/ JiU9CeD3 30.minutes of meeting 会议纪要
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6^l `6:p 31.business risks 经营风险
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"y<?Q}1 dN}#2Bo= 33.accounting estimate 会计估计
Z@%HvB7 |xvy')(b 34.management representations 管理层声明
LJTQaItdqJ j]m|7] 35.going concern assumption 持续经营假设
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36.audit plan 审计计划
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&9(mB G>+1*\c 37.significant audit areas 重点审计领域
2JS`Wqy 7 +@qB]Bi< 38.error 错误
A?T<",bO hw~a:kD 39.fraud舞弊
$VQtwuYt y{a$y}7#X 40.modified or additional procedures 修改或追加审计程序
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hTE7` 41.misappropriation of assets 侵占资产
tDCw- c$QX)V 42.transactions without substance 虚假交易
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35x 0T/8 x/:4{ 46.exceed the materiality level 超过重要性水平
F("#^$ Lh-`OmO0>F 47.approach the materiality level 接近重要性水平
;|cTHGxbE ^U8r0]9 48.an acceptably low level 可接受水平
Px>va01n $.489x+'Z 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
L~^*u_U] <_./SC 50.misstatements or omissions 错报或漏报
[!VOw@uz HOp-P8z 51.aggregate 总计
1Fi86 w_iam qe, 52.subsequent events 期后事项
[;b=A KZBrE$@%5 53.adjust the financial statements 调整财务报表
g+C!kaC) \ M/6m^zS 54.perform additional audit procedures 实施追加的审计程序
Ih[+K#t+E }p9F#gr 55.audit risk 审计风险
J%]D%2vnk` #DkD!dW(l 56.detection risk 检查风险
ksjUr 1o VIR. yh 57.inappropriate audit opinion 不适当的审计意见
e[t<<u3" O8N[Jl 58.material misstatement 重大的错报
~H}en6Rc 2~;&g?T6 59.tolerable misstatement 可容忍错报
\BI/G L {ymI)Y^ 60.the acceptable level of detection risk 可接受的检查风险
Y#01o&f0n jec:i-, 查看《
注会考试《审计》中的128个英文单词(二) 》
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