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审计 7v)p\#- Jww#zEK 2.attestation 鉴证
L/`1K_\l hpPacN 3.credibility 可信赖程度
NRx I?v :zPK 4.audit of financial statements 财务报表
审计 +F2OPIanT~ nPqpat`E 5.agreed-upon procedures 执行商定程序
x\8|A 0<NS1y 6.high levels of assurance 高水平保证
p'1/J:EnV Q{L:pce- 7.compilation 编制
&tvp)B?cWk $T^q>v2u 8.reliability 可靠性
H"6x/&s.=k %Uz\P|6PO 9.relevance 相关性
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I;P 10.professional skepticism 职业谨慎
J'$NBws \AKP ea= 11.objectivity 客观性
r]Wt! oHm5 C&MqH.K 12. professional competence 专业胜任能力
t'@mUX:-A hr 6j+p: 13.Senior/CPA-in-charge 项目经理
/bB4ec8! ( I#6!Yt9J 14.audit engagement letter 业务约定书
Ui`{U Zd>sdS`#r 15.recurring audit 连续审计
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5~@-LXqL jTIG#J) 17.change
CPA 更换
注册会计师 "8ellKh ,.>9$( s 18.the existing CPA 现任注册
会计师
@:GqOTN Babzrt- 19.the successor CPA 后任注册
会计师 $S|+U}]C wGKxT
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注册会计师 >Wt@O\k cOX )+53 21.issue the audit report 出具审计报告
AG=PbY9 {L%J DJ 22.expert 专家
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\2 N;VE H/x0' 24.knowledge of the entity‘ s business 了解被审计单位情况
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q=%h| 25.assess material misstatement risks评估重大错报风险
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r+E!V'{C 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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aO&{.DO2 "I/05k K 28.a more knowledge of—— 进一步了解的情况
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)__sw A'z]?xQR 30.minutes of meeting 会议纪要
t,|Apl] ~Dq-q6-@t 31.business risks 经营风险
|7c],SHm I!*P' {lh 32.appropriateness 适当性
(l{8Ixs )2?]c 33.accounting estimate 会计估计
8$_{R!x /g{*px| 34.management representations 管理层声明
20|_wAA5 B+Qf?1f 35.going concern assumption 持续经营假设
KJec/qca IeYNTk&< 36.audit plan 审计计划
p;}`PW X1.-C@o 37.significant audit areas 重点审计领域
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5S!#^>_ xn2 nh@; 39.fraud舞弊
L?N&kzA 94#,dA,M 40.modified or additional procedures 修改或追加审计程序
q<q IT D r(0w{5 41.misappropriation of assets 侵占资产
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%eDSo9Y 7gf(5p5ZV 43.unusual pressures 异常压力
$\J5l$tU J\*uW|=F 44.the suspected noncompliance 涉嫌存在违法行为
p]RQ-0 hb3:,c( 45.materialiy 重要性
_`?cBu` :KO&j"[ 46.exceed the materiality level 超过重要性水平
:VlA2Ih&q u>lt}0 47.approach the materiality level 接近重要性水平
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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
6}E>B{Y .yy*[56X 50.misstatements or omissions 错报或漏报
xcW\U^1d K{DC{yLu 51.aggregate 总计
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1r@TG\ 52.subsequent events 期后事项
ny13+Q`^ s oY\6mHio 53.adjust the financial statements 调整财务报表
<7U~0@<Y 0(-4"u>? 54.perform additional audit procedures 实施追加的审计程序
#E!^oZm<Z +S4>}2N33 55.audit risk 审计风险
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q-Z-MA 56.detection risk 检查风险
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1}\p:` G%bv<_R 58.material misstatement 重大的错报
%RV81H9B @h|qL-:!vG 59.tolerable misstatement 可容忍错报
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n%F _3` sF!#*Y 查看《
注会考试《审计》中的128个英文单词(二) 》
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