B<$(Nb5< wE~&Y?^ 1.audit
审计 M:M"7>: m+|yk.md 2.attestation 鉴证
>;Ag7Ex @bRKJPU9) 3.credibility 可信赖程度
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r"i2 {"PIS&]tR 4.audit of financial statements 财务报表
审计 8&Md=ZvK` 6L<Y 5.agreed-upon procedures 执行商定程序
"%I<yUP]U @ /.w% 6.high levels of assurance 高水平保证
\X2r? z{H=;"+rh 7.compilation 编制
'vwu^u? rSa=NpFxLu 8.reliability 可靠性
8AVtUU T{So2@_& 9.relevance 相关性
KPjC<9sby CL3 b+r 10.professional skepticism 职业谨慎
DuQW?9^232 ;e)`Cv 11.objectivity 客观性
b|-}?@&7&q %63s( ekU 12. professional competence 专业胜任能力
tdsfCvF=a 9^+E$V1@ 13.Senior/CPA-in-charge 项目经理
gb{8SG5ac 5pU/X.lc 14.audit engagement letter 业务约定书
Na>w~ 8kLHQ0pmu 15.recurring audit 连续审计
,!O]c8PcU o<gK"P 16.the client 委托人
\`0s %F:V} esM r@Oc 17.change
CPA 更换
注册会计师 ZaYUf .~C%:bDnX7 18.the existing CPA 现任注册
会计师
oj/#wF+ _WR/]1R 19.the successor CPA 后任注册
会计师 NTo[di\_ /_X`i[ 20.the preceding CPA前任
注册会计师 I~GHx5Dk */HW]x|?V~ 21.issue the audit report 出具审计报告
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l{{H&d 22.expert 专家
fg7 /|8rVYSs 23.the board of directors 董事会
O"X:3srJ` 6 w'))Z 24.knowledge of the entity‘ s business 了解被审计单位情况
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388vdF Gs\D`|3= 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
F`La_]f?b\ \.'[!GE *c 27.a general knowledge of —— 初步了解―――的情况
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4BO Z~w2m6;s 28.a more knowledge of—— 进一步了解的情况
Vr@tSc& R$p(5>#\5 29.the prior year‘s working papers 以前年度
工作底稿
3Vbt(K FTr'I82m( 30.minutes of meeting 会议纪要
UhJ{MUH` \a4X},h\ 31.business risks 经营风险
b!e0pFS; 7GTDe'T 32.appropriateness 适当性
(*b<IGi; xYZ,. 33.accounting estimate 会计估计
qRR%aJ/ (xE |T f 34.management representations 管理层声明
B<ncOe L?Ys(a"k 35.going concern assumption 持续经营假设
-&Q+x,.% NG`Y{QT6N 36.audit plan 审计计划
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D2GF4%| 1]9w9!j 38.error 错误
9|3sNFGX d"@ /{O^1 39.fraud舞弊
@q`T#vd cU-A1W 40.modified or additional procedures 修改或追加审计程序
fC3T\@(& =av0a! 41.misappropriation of assets 侵占资产
XUKlgl!+. =j{tFxJ 42.transactions without substance 虚假交易
hs5>Gx ^BM !TQ%! 43.unusual pressures 异常压力
' <xE0< ?68~ g<d, 44.the suspected noncompliance 涉嫌存在违法行为
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@_|oI 45.materialiy 重要性
`GkCOx, Faa>bc~E 46.exceed the materiality level 超过重要性水平
Aix6O=K6 97UOH 47.approach the materiality level 接近重要性水平
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4lWqQVx }6BXa 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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Fe7<y 50.misstatements or omissions 错报或漏报
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Y|~ kG{};Vm 51.aggregate 总计
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&&`_"18 Yku6\/^ 53.adjust the financial statements 调整财务报表
O_7}H) %)r:!R~R 54.perform additional audit procedures 实施追加的审计程序
vy}_aD{B 6T|Z4f| 55.audit risk 审计风险
ErJ/h?+ j7MUA#6$ 56.detection risk 检查风险
;ne`ppz0 qHp2; 57.inappropriate audit opinion 不适当的审计意见
:o~'\:/ Nf<f}` 58.material misstatement 重大的错报
5'eBeNxM H8I)D& cw 59.tolerable misstatement 可容忍错报
{@iLfBh5 iLIb-d?!a& 60.the acceptable level of detection risk 可接受的检查风险
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Igmg& 查看《
注会考试《审计》中的128个英文单词(二) 》
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