5nTcd@lX {+GR/l\!# 1.audit
审计 EwmNgmYq =iH9=}aBFC 2.attestation 鉴证
/nv+*+Q?d K]uH7-YvL/ 3.credibility 可信赖程度
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tQZ +TX4," 4.audit of financial statements 财务报表
审计 sPVE_n \hn$-'=4 5.agreed-upon procedures 执行商定程序
pe<T"[X __zHe-.m 6.high levels of assurance 高水平保证
9Ofls9]U 8I Ip,#%v 7.compilation 编制
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G:y+yE4 M2c7| 9.relevance 相关性
(&v,3>3] K|OPtYeb 10.professional skepticism 职业谨慎
D[}^G5 ,p /{!BX 11.objectivity 客观性
Ji:<eRx) M< .1U?_# 12. professional competence 专业胜任能力
NqGSoOjIO2 !|j|rYi- 13.Senior/CPA-in-charge 项目经理
OhMJt&s9P= -Sn'${2 14.audit engagement letter 业务约定书
HVhP |+ p&5>j\uJ1& 15.recurring audit 连续审计
UO#`Ak Pf<yLT] 16.the client 委托人
qS"#jxc==+ }/h&`0z` 17.change
CPA 更换
注册会计师 k{=dV Lis>Qr 18.the existing CPA 现任注册
会计师
``I[1cC ?L0k|7 19.the successor CPA 后任注册
会计师 !s?SI=B8 0
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注册会计师 rZcSG(d`53 bar=^V) 21.issue the audit report 出具审计报告
iK+Vla`} O|)b$H_ 22.expert 专家
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k`A39ln7wu <P'FqQ] 24.knowledge of the entity‘ s business 了解被审计单位情况
Pqw<nyC. u"m(a:jQ 25.assess material misstatement risks评估重大错报风险
|$e'yx6j Cl!(F6K* 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
$COjC!M s@5~HyeI 27.a general knowledge of —— 初步了解―――的情况
B /w&Lo y22DBB8 28.a more knowledge of—— 进一步了解的情况
X{Hh^H yjMN>L' 29.the prior year‘s working papers 以前年度
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>`SeX: a h_>:x 31.business risks 经营风险
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a'/i/@h 32.appropriateness 适当性
EwU)(UK MpGG}J[y 33.accounting estimate 会计估计
A_9J~3 CswKT9 34.management representations 管理层声明
t|i<}2 .|5$yGEF_+ 35.going concern assumption 持续经营假设
{jmy:e2 f7][#EL 36.audit plan 审计计划
6}e*!,2Xj %lWOW2~R 37.significant audit areas 重点审计领域
3Jlap=]68S Uc'}y!R 38.error 错误
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O%zQ@ 39.fraud舞弊
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Ez0zk9 d[J_iD{ & 41.misappropriation of assets 侵占资产
\`xlD&F@U m,!SDCq 42.transactions without substance 虚假交易
kaB4[u h]k$K 43.unusual pressures 异常压力
X!^|Tass D\9-/p 44.the suspected noncompliance 涉嫌存在违法行为
'ScvteQ 25-h5$s 45.materialiy 重要性
fz :(mZ% / +% 46.exceed the materiality level 超过重要性水平
c>{QTI:] $P?^GB>u 47.approach the materiality level 接近重要性水平
&0qpgl| n+hL/aQ+ 48.an acceptably low level 可接受水平
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7[1|(6$ 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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;tZQ9#S OM&GypP6& 51.aggregate 总计
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(BeJ,K7 J:glJ'4E 53.adjust the financial statements 调整财务报表
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@;P ;iI bNVeL$' 55.audit risk 审计风险
1VlU'qY `>)Ge](oN 56.detection risk 检查风险
Q]/%Y[%| )j>U4a 57.inappropriate audit opinion 不适当的审计意见
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~8u *sy 5HV+7zU5 59.tolerable misstatement 可容忍错报
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注会考试《审计》中的128个英文单词(二) 》
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