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f^r^P Uq[>_"} 1.audit
审计 ^/uA?h:]\ X1,I 2.attestation 鉴证
Y)1PB+ 9FoHD 3.credibility 可信赖程度
!NIhx109q LuNc,n% 4.audit of financial statements 财务报表
审计 dW)B1iUo! _uWpJhCT 5.agreed-upon procedures 执行商定程序
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)2I# '>NCMB{* 6.high levels of assurance 高水平保证
y?rPlA_ RW|`nL 7.compilation 编制
x`U^OLV oxC[F*mD 8.reliability 可靠性
Ut*`:]la [O$Wa:< 0x 9.relevance 相关性
.I$qCb|FP XywE1}3 10.professional skepticism 职业谨慎
\<.+rqa! rT M}})81 11.objectivity 客观性
NYt&@Z}] j@=%_^:i 12. professional competence 专业胜任能力
XQ#;Zs/l Z.c'Hs+; 13.Senior/CPA-in-charge 项目经理
d.3E[AJa( y.anl 14.audit engagement letter 业务约定书
yu;+o3WlK ) dn(G@5 15.recurring audit 连续审计
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B 16.the client 委托人
8N!b>?? *e<[SZzYZ 17.change
CPA 更换
注册会计师 :Uz| 3gq |"?M 1*g 18.the existing CPA 现任注册
会计师
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会计师 b $'FvZbk J{'>uD.@ 20.the preceding CPA前任
注册会计师 ;>#wU' W_||6LbZy 21.issue the audit report 出具审计报告
!\"EFVH bmJ5MF]_fG 22.expert 专家
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h 23.the board of directors 董事会
M:XSQ["6>V :a^t3s 24.knowledge of the entity‘ s business 了解被审计单位情况
C.~,qmOP b+,';bW 25.assess material misstatement risks评估重大错报风险
0QFS j:<n+:HC 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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?u-|>N> Hv!U|L 28.a more knowledge of—— 进一步了解的情况
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05z,b]>l 29.the prior year‘s working papers 以前年度
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+ 30.minutes of meeting 会议纪要
3XL#0\im?s K:!"+q 31.business risks 经营风险
8u"!dq .}^g!jm~h 32.appropriateness 适当性
H+1-] 'g` _/F7?^j 33.accounting estimate 会计估计
Hx#;Z `2' #!- 34.management representations 管理层声明
| 1E|hh@k --PtZ]Z 35.going concern assumption 持续经营假设
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Hwh{9 36.audit plan 审计计划
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m#Q 37.significant audit areas 重点审计领域
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iX!: 3_txg>P" 38.error 错误
&7<TAo;O K17j$o^6KK 39.fraud舞弊
<%($7VMev Y-pzy']4 40.modified or additional procedures 修改或追加审计程序
O?)3VT* @*OZx 9 41.misappropriation of assets 侵占资产
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[ad@*KFxy3 DAS/43\ 43.unusual pressures 异常压力
?6Jx@ Sh Inn@2$m~ 44.the suspected noncompliance 涉嫌存在违法行为
pv*,gSS 7{e% u# 45.materialiy 重要性
&f"-d mk1bcK9 46.exceed the materiality level 超过重要性水平
~R_ztD+C( |s"nM<ZNZ 47.approach the materiality level 接近重要性水平
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C{qOJ 'd.EC# 48.an acceptably low level 可接受水平
-}=i 04^ D&/kCi= R 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
`!XY]PI+e |?rNy=P, 50.misstatements or omissions 错报或漏报
HGXt )\_:{ c 51.aggregate 总计
6qRx0"qB |kw)KEi}H 52.subsequent events 期后事项
d`P7}*;` >xF/Pl 53.adjust the financial statements 调整财务报表
(5#nrF] PK;*u,V 54.perform additional audit procedures 实施追加的审计程序
>SML"+> /`f^Y>4gD 55.audit risk 审计风险
)>.&N[v 8)O[Aq:: 56.detection risk 检查风险
,RJtm%w 9^,Lc1"M> 57.inappropriate audit opinion 不适当的审计意见
gg[WlRQK4A }!;s.[y 58.material misstatement 重大的错报
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8:(OB|a %ZNI:Uh 59.tolerable misstatement 可容忍错报
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v5By :z ;ado0-VQi' 查看《
注会考试《审计》中的128个英文单词(二) 》
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