<G 2;nvRr c#u-E6 1.audit
审计 Y_Ej-u+>{ e{To&gy~ 2.attestation 鉴证
KDRIy@[e 72~)bu 3.credibility 可信赖程度
.[= 0(NO GG(rp]rgl 4.audit of financial statements 财务报表
审计 C<qJnB:B9 ^B?{X|U37 5.agreed-upon procedures 执行商定程序
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TeHL=\L-^ f*W<N06EZ 7.compilation 编制
Kk9 JZ[nT' LtejLCf/ 8.reliability 可靠性
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hkHMBsNi 9.relevance 相关性
e#FaK^V :ozHuHJ# 10.professional skepticism 职业谨慎
qO&:J\d >9<h?F%S 11.objectivity 客观性
+r4US or saU|.\l 12. professional competence 专业胜任能力
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Tgm# Sh2q#7hf 13.Senior/CPA-in-charge 项目经理
r{>tTJFD(: d/Zt}{ 14.audit engagement letter 业务约定书
;Qk* h'}f v SHb\V# 15.recurring audit 连续审计
/A|ofAr) Qs#v/r 16.the client 委托人
2}~1poyi> DrHMlk5 17.change
CPA 更换
注册会计师 N<"_5 Qi6vP& 18.the existing CPA 现任注册
会计师
#vLDN R N7+K$)3 19.the successor CPA 后任注册
会计师 2$qeNy cO)GiWE 20.the preceding CPA前任
注册会计师 HmbTV(lC &rcr])jg[ 21.issue the audit report 出具审计报告
d/P$q MD AGK+~EjL@ 22.expert 专家
ik7#Og~3 Ujq)h:` 23.the board of directors 董事会
=*8"ci$ 6st(s@> 24.knowledge of the entity‘ s business 了解被审计单位情况
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<(3Uu() 25.assess material misstatement risks评估重大错报风险
)z7.S"U G\jr^d\ 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
hl6al:Y c?jjY4u 27.a general knowledge of —— 初步了解―――的情况
Lm ,io\z F3';oyy 28.a more knowledge of—— 进一步了解的情况
rLh490@ \ E[0KvN;O 29.the prior year‘s working papers 以前年度
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I`Rxijz `1M_rG1/+ 30.minutes of meeting 会议纪要
3,N7Nfe gJvc<]W8! 31.business risks 经营风险
+n2x@ 0op m_\CK5T_ 32.appropriateness 适当性
YJrK oK} pA+Qb.z5z 33.accounting estimate 会计估计
47$JN}qI0 z-krL: A 34.management representations 管理层声明
=jg!@H=_i Wd~}O<" 35.going concern assumption 持续经营假设
1;ZEuO %4n=qK9T5 36.audit plan 审计计划
mz9Kwxe 'DntZK 37.significant audit areas 重点审计领域
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q23K "TN}=^A\F 38.error 错误
#'$CC<*vy ]r|.\}2Y7 39.fraud舞弊
_@?]!J[ HV>|f'45 40.modified or additional procedures 修改或追加审计程序
d=lZhqY ->8n.!F} 41.misappropriation of assets 侵占资产
z81I2?v[Jr ~)oC+H@{ 42.transactions without substance 虚假交易
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r10)1`[ p)TH^87 44.the suspected noncompliance 涉嫌存在违法行为
Szwa2IdI. r8Gq\ ^ 45.materialiy 重要性
qDcl;{L AbcLHV. 46.exceed the materiality level 超过重要性水平
LNg[fF^: 2uiiTg> 47.approach the materiality level 接近重要性水平
0Apvuf1 H~x0-q<8 48.an acceptably low level 可接受水平
!aLByMA RsTpjY*Xb 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
9;h1;9sC| ^0X86 50.misstatements or omissions 错报或漏报
pjbKMx fFSW\4JD= 51.aggregate 总计
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@["Vzg!I6" 52.subsequent events 期后事项
sjShm Z~$& h 53.adjust the financial statements 调整财务报表
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+`Zef.g 54.perform additional audit procedures 实施追加的审计程序
hr]NW>; OaU$ [Z'8 55.audit risk 审计风险
VZ_4B *D 2"V?+Hhz 56.detection risk 检查风险
v]_{oj_(- )O2^?Q quS 57.inappropriate audit opinion 不适当的审计意见
kw=+"U go{'mX) }u 58.material misstatement 重大的错报
$7|0{Dw m0=CD 59.tolerable misstatement 可容忍错报
=>S5}6 O- r"G 60.the acceptable level of detection risk 可接受的检查风险
&a48DCZ LuQ=i`eXx 查看《
注会考试《审计》中的128个英文单词(二) 》
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