pe\]}& )RT:u)N 1.audit
审计 *@ S+J$ 7X/B9Hee 2.attestation 鉴证
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U k#5Qwxu` 3.credibility 可信赖程度
.k5&C/jv UtB~joaR 4.audit of financial statements 财务报表
审计 CY@#_z V$MMK 5.agreed-upon procedures 执行商定程序
phcYQqR N/B-u)?\: 6.high levels of assurance 高水平保证
FCt %of# m8 *)@e 7.compilation 编制
0*/[z~Z-1 5q}7#{A 8.reliability 可靠性
1|7tq l.SoiFDd 9.relevance 相关性
Xf|I=XK #t&L}=G{% 10.professional skepticism 职业谨慎
X_wPuU% 5mI}IS|@ 11.objectivity 客观性
K@!Gs'Op c38ENf 12. professional competence 专业胜任能力
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5k<0>6;XH IKeO&]k 15.recurring audit 连续审计
:T/I%|;f yT C+5_7 16.the client 委托人
K!|J/W 3c[TPD_: 17.change
CPA 更换
注册会计师 ggzcANCD< 4Mv] z^ 18.the existing CPA 现任注册
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k4~2hD<| 89%#;C 19.the successor CPA 后任注册
会计师 /,^AG2]( f vqJq=\ .m 20.the preceding CPA前任
注册会计师 n4Q ^ `z6I][Uf 21.issue the audit report 出具审计报告
>B+!fi'SS> /qPhptV 22.expert 专家
mqoB]H, te#Wv9x 23.the board of directors 董事会
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o+FDkqEN 24.knowledge of the entity‘ s business 了解被审计单位情况
"VQ7Y`,+ K\^S>dV 25.assess material misstatement risks评估重大错报风险
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#D R| o#=O5@>ai 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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LZ1)zoJ 27.a general knowledge of —— 初步了解―――的情况
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"]U+aIg *f3?0w 28.a more knowledge of—— 进一步了解的情况
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?!$:I8T \~I>@SG2W+ 30.minutes of meeting 会议纪要
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PEM 31.business risks 经营风险
'DtC= k[]2S8K2 32.appropriateness 适当性
?4YLt|sn )PjU=@$lI 33.accounting estimate 会计估计
Q?{^8?7 7Nlk:f)*- 34.management representations 管理层声明
jF0>wm =nE^zY2m% 35.going concern assumption 持续经营假设
D`2w>{Y j4}Q 36.audit plan 审计计划
6l&,!fd F%G} >xn 37.significant audit areas 重点审计领域
\JIyJ8FleC M. fA5rJ^ 38.error 错误
9}aEV 0 V| hf< [$B 39.fraud舞弊
Nh"U~zlh @*-t.b2k 40.modified or additional procedures 修改或追加审计程序
^BhS* sTw+.m{F 41.misappropriation of assets 侵占资产
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nXfdf- cng166}1A 43.unusual pressures 异常压力
Gm-V/[29R ecyN};V> 44.the suspected noncompliance 涉嫌存在违法行为
ZP9x3MHe tYCVVs`? 45.materialiy 重要性
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:?SD#Vvrh. PUErvLt 47.approach the materiality level 接近重要性水平
cr ~.],$Om *g[MGyF" 48.an acceptably low level 可接受水平
>Xw0i\G QVo>Uit 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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*1*; Ih)4.lLcKn 50.misstatements or omissions 错报或漏报
QM@zy 1C(sBU" 51.aggregate 总计
%F13*hOu }Dx.;0*: 52.subsequent events 期后事项
O2"5\@HfE "w3%BbI x 53.adjust the financial statements 调整财务报表
DqHJ *x4 cc 0Tb 54.perform additional audit procedures 实施追加的审计程序
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^$!n, 55.audit risk 审计风险
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h35cj 56.detection risk 检查风险
vH/RP !wTrWD! 57.inappropriate audit opinion 不适当的审计意见
b*1yvkX5 8^sh@j2L 58.material misstatement 重大的错报
z! :0%qu fGoJP[ae 59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险
a9NIK/9 JT6}m 查看《
注会考试《审计》中的128个英文单词(二) 》
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