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m|8 1.audit
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Fml9 m1F<L 2.attestation 鉴证
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|,sUD/rt 3.credibility 可信赖程度
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,NM 4.audit of financial statements 财务报表
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5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证
0M8JE9 Kx Mh+'f 93 7.compilation 编制
]; ^OY\, QV .A.DK 8.reliability 可靠性
i6`8yw ~d5"<`<^o 9.relevance 相关性
M5ZWcD.1 x;Gyo 10.professional skepticism 职业谨慎
sgX}`JH?z |!!E5osXq 11.objectivity 客观性
"E''ZBLO~ -'}iK6 12. professional competence 专业胜任能力
RTY$oUqlZ HENCQ_Wra 13.Senior/CPA-in-charge 项目经理
@bqCs^U35 /0o 2 14.audit engagement letter 业务约定书
:!} zdeRJ Z:/S@ry 15.recurring audit 连续审计
mu{%%b7|^ iBo-ANnK9 16.the client 委托人
Q.yKbO<[ Z,4=<;PF 17.change
CPA 更换
注册会计师 GU[Cq=k rM=Hd/ki5 18.the existing CPA 现任注册
会计师
oC7#6W:@w HqF8:z?v 19.the successor CPA 后任注册
会计师 A\#?rK yPQ{tS*t 20.the preceding CPA前任
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5a(/m.~ 21.issue the audit report 出具审计报告
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0]~0 22.expert 专家
Bp/8 >EO` hYWWvJ)S 23.the board of directors 董事会
/GeS(xzQ [ThzLk#m 24.knowledge of the entity‘ s business 了解被审计单位情况
CqX%V":2 i@I %$!cB 25.assess material misstatement risks评估重大错报风险
3\WES! ]yIy~V 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
kW:!$MX! }jk^M|Z"Oz 27.a general knowledge of —— 初步了解―――的情况
@<6-uk3S u?J(l)gd 28.a more knowledge of—— 进一步了解的情况
=f|>7m.p 'PYl%2 29.the prior year‘s working papers 以前年度
工作底稿
_x'StD *ap#*}r!Nk 30.minutes of meeting 会议纪要
z::2O/ho (qG$u& 31.business risks 经营风险
A"k,T7B ?#[K&$} 32.appropriateness 适当性
% (.PRRI Z*QRdB%, 33.accounting estimate 会计估计
"Jwz.,Y\ iB,*X[}EqG 34.management representations 管理层声明
vOj$-A--qU 'H9~rq7 35.going concern assumption 持续经营假设
g Q9ff, ""a8eB6 36.audit plan 审计计划
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[m 37.significant audit areas 重点审计领域
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xI 38.error 错误
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'`q ' FK"-)s 39.fraud舞弊
$+);!?^|: y5ExEXa 40.modified or additional procedures 修改或追加审计程序
k^]~NP GkC88l9z 41.misappropriation of assets 侵占资产
<>:kAT,sP eo8 0L 42.transactions without substance 虚假交易
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dSj p~b$+8#+ 43.unusual pressures 异常压力
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8jY_ yh)q96m-V= 44.the suspected noncompliance 涉嫌存在违法行为
=ht@7z8QM pZjFpd| 45.materialiy 重要性
CMr`n8M xle29:?l 46.exceed the materiality level 超过重要性水平
^v'Lu!\f &Xav$6+Z1J 47.approach the materiality level 接近重要性水平
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\ 6{~I7!m" 48.an acceptably low level 可接受水平
O(d'8`8 # 9t/j`{ 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
k);!H + )?WoLEjq 50.misstatements or omissions 错报或漏报
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( 51.aggregate 总计
;1 fM L,8 +x2xQ8#|~~ 52.subsequent events 期后事项
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P!bca >']H)c'2 53.adjust the financial statements 调整财务报表
dB5DJ:$W$ 4Uiqi{} 54.perform additional audit procedures 实施追加的审计程序
$3ILVT x,%&[6( 55.audit risk 审计风险
fjFy$NX&> 5-*]PAC 56.detection risk 检查风险
&)l:m. 8\9EDgT 57.inappropriate audit opinion 不适当的审计意见
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ZS+2.)A 58.material misstatement 重大的错报
1rEP)66N cjXwOk1:s 59.tolerable misstatement 可容忍错报
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9 ?8`"v 60.the acceptable level of detection risk 可接受的检查风险
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[{vU K?4(o u 查看《
注会考试《审计》中的128个英文单词(二) 》
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