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G]8suF 1.audit
审计 C }h<ldlY D+*uKldS; 2.attestation 鉴证
!Zk%P +(QMy&DtS 3.credibility 可信赖程度
Mm>zpB`qP 4e(9@OLP 4.audit of financial statements 财务报表
审计 \,@Yl.,+ 9a"Y,1 5.agreed-upon procedures 执行商定程序
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eL 'gk81@| 6.high levels of assurance 高水平保证
Hnd9T(UB jza}-=&+e 7.compilation 编制
rvwl 94qHY1rp 8.reliability 可靠性
s60:0 > 6g~o3 9.relevance 相关性
wB1|r{ }C`}wS3i 10.professional skepticism 职业谨慎
Y1U"HqNl* V<~_OF 11.objectivity 客观性
ZZ]OR;8 UgnsV*e & 12. professional competence 专业胜任能力
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$:_ 13.Senior/CPA-in-charge 项目经理
Sob $j wH(vX<W-E 14.audit engagement letter 业务约定书
+AgkPMy 0w'y#U)&8 15.recurring audit 连续审计
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,O<LFv XW&8T"q7 17.change
CPA 更换
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bzj!d|T` 18.the existing CPA 现任注册
会计师
t_zY0{|P [)J49 19.the successor CPA 后任注册
会计师 )]>i> >F\rBc& 20.the preceding CPA前任
注册会计师 mP5d!+[8 `%mBu`A 21.issue the audit report 出具审计报告
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22.expert 专家
a'>$88tl giSG 6'WA 23.the board of directors 董事会
?ck^? p7 LDi ezi 24.knowledge of the entity‘ s business 了解被审计单位情况
GmmT'3Q ku[=QsMv 25.assess material misstatement risks评估重大错报风险
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27.a general knowledge of —— 初步了解―――的情况
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jOf{L* r"u(!~R 28.a more knowledge of—— 进一步了解的情况
q/w6sQx$ Og;$P'U 29.the prior year‘s working papers 以前年度
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[y=$2 (;Q <@PZg 30.minutes of meeting 会议纪要
m)[wZP*e QkCoW[sn 31.business risks 经营风险
/m{?o a9@l8{)RX 32.appropriateness 适当性
l=-dK_I? {^$"/hj 33.accounting estimate 会计估计
;5oH6{7_Z k+Ma_H` 34.management representations 管理层声明
vu.S>2Wv |E_+*1l q. 35.going concern assumption 持续经营假设
xU\:Vid+A {z[HNSyRs 36.audit plan 审计计划
"za*$DU 4KSP81}/\ 37.significant audit areas 重点审计领域
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38.error 错误
_ KkVI7a /?dQUu^z 39.fraud舞弊
ry'^1~, RH'F<!p 40.modified or additional procedures 修改或追加审计程序
seD+~Y\z MTITIecw= 41.misappropriation of assets 侵占资产
://|f ]kplb0` 42.transactions without substance 虚假交易
wmcp`8w. $evuPm8G 43.unusual pressures 异常压力
yA>p[F f s"V'E2a 44.the suspected noncompliance 涉嫌存在违法行为
98%tws` ah6F^Kpl{ 45.materialiy 重要性
pYhI{ +$m skj0s 46.exceed the materiality level 超过重要性水平
gmAKW4( DwrCysIK 47.approach the materiality level 接近重要性水平
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C^42=? )J6b:W 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
(b2^d AO 7qs:+ 50.misstatements or omissions 错报或漏报
}?q nwx. <$3nD b- 51.aggregate 总计
3]]6z K^i +U/ "F|M 52.subsequent events 期后事项
fUWm7>6VA> dv9Pb5i 53.adjust the financial statements 调整财务报表
Y)5uK:)^ qF6%XKbh= 54.perform additional audit procedures 实施追加的审计程序
!/(}meZj y $DB 55.audit risk 审计风险
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ZG[0rvW S+xGHi) 57.inappropriate audit opinion 不适当的审计意见
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p|8Fl dvWlx]' 59.tolerable misstatement 可容忍错报
<fxjj Pk]9.e1_ 60.the acceptable level of detection risk 可接受的检查风险
-bu. *= IguG03:.N 查看《
注会考试《审计》中的128个英文单词(二) 》
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