E)3NxmM# YbLW/E\T 1.audit
审计 _XT pU Wez5N 2.attestation 鉴证
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G*py 3.credibility 可信赖程度
Rva$IX^] t:c.LFrF 4.audit of financial statements 财务报表
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k&, 5.agreed-upon procedures 执行商定程序
zn(PI3+]! 6zn5UW#q 6.high levels of assurance 高水平保证
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gx 7.compilation 编制
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Qei"'~1a !VK|u8i 9.relevance 相关性
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,Lt[\_ 4`R(? 12. professional competence 专业胜任能力
RFH0 2px|_)i 13.Senior/CPA-in-charge 项目经理
s9d_GhT%- [1KuzCcK} 14.audit engagement letter 业务约定书
E~:x(5'%d &VcV$8k 15.recurring audit 连续审计
m4yL@d,Yw M#[{>6>iE 16.the client 委托人
llsfTrp UY2O Z&& 17.change
CPA 更换
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8sCv]|cn EZ`{Wnbq 19.the successor CPA 后任注册
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V( J| IqGdfL6[( 20.the preceding CPA前任
注册会计师 r"R#@V\'1b YgoBHE0# 21.issue the audit report 出具审计报告
V470C@ DFTyMB1H 22.expert 专家
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23.the board of directors 董事会
E+JqWR5 @ry_nKr9 24.knowledge of the entity‘ s business 了解被审计单位情况
'`<w#z}AF GM<-&s!Uj 25.assess material misstatement risks评估重大错报风险
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* 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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#1G:lhkC IN G@B#Cl 29.the prior year‘s working papers 以前年度
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o0vUj mdgi5v 30.minutes of meeting 会议纪要
}Z,x~G !GGkdg*-*9 31.business risks 经营风险
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J!+(H8 6i~WcAs 32.appropriateness 适当性
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{> 0wiH#!E 5[u]E~Fl} 35.going concern assumption 持续经营假设
'X2POay1 iW /}# 36.audit plan 审计计划
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Per1IcN igR";OQk 38.error 错误
FG*r'tC~r 7x4PaX( 39.fraud舞弊
j ?(&# q#=(e:aCb 40.modified or additional procedures 修改或追加审计程序
/d<P-!fK `^Em&6!! 41.misappropriation of assets 侵占资产
l2P=R)@{ H}bJ"(9$vC 42.transactions without substance 虚假交易
MFAH%Z$ ';=O 0)u 43.unusual pressures 异常压力
%n: k# r|Tcfk]% 44.the suspected noncompliance 涉嫌存在违法行为
;x@~A^<el [ ~&/s:Vvo 45.materialiy 重要性
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O+Y6N 46.exceed the materiality level 超过重要性水平
b?QoS|<e? ^qD$z=z- 47.approach the materiality level 接近重要性水平
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&mCJN HqT#$}rv 48.an acceptably low level 可接受水平
P! #[mio cP_.&!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
JB[~;nLlC EGF '"L 50.misstatements or omissions 错报或漏报
\ Et3|Iv u frL<]A 51.aggregate 总计
>_"an~Ss xRLT=.ir 52.subsequent events 期后事项
6.nCV0xA o]M5b;1 53.adjust the financial statements 调整财务报表
Ks`J([(W& S2GxV/E 54.perform additional audit procedures 实施追加的审计程序
F%D.zvKN y''z5[' 55.audit risk 审计风险
R3&Iu=g {go;C} 56.detection risk 检查风险
\$T(t/$9 A!WKnb_` 57.inappropriate audit opinion 不适当的审计意见
xH"/1g "N bq#w\ 58.material misstatement 重大的错报
2?ez,*-[ \B,@`dw 59.tolerable misstatement 可容忍错报
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~^fZx5 60.the acceptable level of detection risk 可接受的检查风险
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;LSANr& 查看《
注会考试《审计》中的128个英文单词(二) 》
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