\GHiLs,! t|~YEQ 1.audit
审计 +3KEzo1=) x3PD1JUf 2.attestation 鉴证
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a33TPoj Ok n(pJ0 4.audit of financial statements 财务报表
审计 w`q%#qRk H,N)4;F<c 5.agreed-upon procedures 执行商定程序
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X/N0LU(q eds26( 7.compilation 编制
R'S0 zp6 i\W/C 8.reliability 可靠性
MNSbtT*^ u%.$BD Hg 9.relevance 相关性
<!pY$ J/}:x;Y 10.professional skepticism 职业谨慎
sJ]taY ou :O(^w}sle 11.objectivity 客观性
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ve\X3"p# Y5F]:gs@ 13.Senior/CPA-in-charge 项目经理
/%Nr?V }N*_KzPIa 14.audit engagement letter 业务约定书
cK 06]-Y <n(*Xak{a 15.recurring audit 连续审计
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\?je Wyo b!)<-|IK 17.change
CPA 更换
注册会计师 4q<=K= F (&!NC[n, 18.the existing CPA 现任注册
会计师
Dgy]ae(Hb3 fJ ,1Ef;Z 19.the successor CPA 后任注册
会计师 ",!1m7[wF QR>gt; 20.the preceding CPA前任
注册会计师 p1vp8p v'e[GB0 21.issue the audit report 出具审计报告
HeG)/W?r VO"("7L 22.expert 专家
3\Xbmq8} p ZZc:\fJ 23.the board of directors 董事会
X=>=5' U4cY_p? 24.knowledge of the entity‘ s business 了解被审计单位情况
DG?"5:Zd mQY_`&Jq 25.assess material misstatement risks评估重大错报风险
$jg*pmR- v$N|"o"" 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
4n4?4BEn 2Y7)WPn 27.a general knowledge of —— 初步了解―――的情况
2z|*xS'G ;6!Pwb;hY 28.a more knowledge of—— 进一步了解的情况
kV38`s>+ /IsS;0K%L 29.the prior year‘s working papers 以前年度
工作底稿
I}t#%/'YA Q_t`.jus 30.minutes of meeting 会议纪要
Ry|!pV U{VCZ*0cj 31.business risks 经营风险
A*um{E+ J.8IwN1E 32.appropriateness 适当性
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^ 33.accounting estimate 会计估计
$_x^lr HvVts\f 34.management representations 管理层声明
CjiVnWSz< u{*SX k 35.going concern assumption 持续经营假设
Yboiwy,n HB7;0yt`: 36.audit plan 审计计划
]Oif|k`{ yUp,NfS]o 37.significant audit areas 重点审计领域
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o";Z$tAJkC rSJ9v: 39.fraud舞弊
Iyyh!MVF 3:C oZ 40.modified or additional procedures 修改或追加审计程序
? 8LXP o9H^?Rut 41.misappropriation of assets 侵占资产
}|XtypbL (e[}/hf6 42.transactions without substance 虚假交易
^6_Cc <-u8~N@43W 43.unusual pressures 异常压力
ETXZ?\<a5 #/Eb*2C`b 44.the suspected noncompliance 涉嫌存在违法行为
di>cMS 4 c E~_]Lfs) 45.materialiy 重要性
R>(@ZM& GO^_=EMR[ 46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平
9t#S= DP U~ck!\0&T 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
&Y^WP?HS "1HRLci 50.misstatements or omissions 错报或漏报
4- [J@ :M6+p'`j 51.aggregate 总计
iX4Iu3 ~PHB_cyth 52.subsequent events 期后事项
pe{;~-|6 57g</p 53.adjust the financial statements 调整财务报表
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Z>^pCc\lH R]i7 $}n 55.audit risk 审计风险
1M}&Z H J|w)&bV 56.detection risk 检查风险
`8Lo {P BouTcC 57.inappropriate audit opinion 不适当的审计意见
2[r^M'J q|LDo~H 58.material misstatement 重大的错报
V@\%)J'g ?2g`8["> 59.tolerable misstatement 可容忍错报
-G|G_$9 R?p00 60.the acceptable level of detection risk 可接受的检查风险
xQ'2BAEa P:N1#|g 查看《
注会考试《审计》中的128个英文单词(二) 》
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