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zh {YIVi:4q 1.audit
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p(^rj H<l0]-S{ 2.attestation 鉴证
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3.credibility 可信赖程度
Ge*N%=MX8 "l(<<Ha/ 4.audit of financial statements 财务报表
审计 yONX?cS Lv-M. 5.agreed-upon procedures 执行商定程序
z2;<i|Ez0 }Gd^r 6.high levels of assurance 高水平保证
r<$"T d.y-R#F_] 7.compilation 编制
D\z`+TyJ A/~^4DR 8.reliability 可靠性
~@D{&7@ =^w:G =ymS 9.relevance 相关性
fLuOxYQbf /)V8X#, 10.professional skepticism 职业谨慎
#D%l;Ae Shu=oweJ 11.objectivity 客观性
F441K,I !Ic~_7" 12. professional competence 专业胜任能力
I:] Pd Qt=OiKZ 13.Senior/CPA-in-charge 项目经理
AXi4{Q, RZSEcRlN 14.audit engagement letter 业务约定书
>yqEXx5{ jGJf[:M&Pm 15.recurring audit 连续审计
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`/wXx5n5< A)d0Z6G` 17.change
CPA 更换
注册会计师 glKPjL * e%{7CR'~TD 18.the existing CPA 现任注册
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P9Eh,j0_ upJy,|5 19.the successor CPA 后任注册
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注册会计师 FT}^Fi7 IBNb!mPu% 21.issue the audit report 出具审计报告
NcX-*o L=s8em]7l 22.expert 专家
98_os2` L ]BTX] 23.the board of directors 董事会
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?:W{GAo 3=UufI 24.knowledge of the entity‘ s business 了解被审计单位情况
!VrBoU4<d c\tw#;\9 25.assess material misstatement risks评估重大错报风险
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R`m |c-`XC2g 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
^BI&-bR@ a<+Rw{ 27.a general knowledge of —— 初步了解―――的情况
5`K'2 7Bf4ojKt 28.a more knowledge of—— 进一步了解的情况
HBk5p>& K+yi_n L 29.the prior year‘s working papers 以前年度
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8@e!X 30.minutes of meeting 会议纪要
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7>L: 31.business risks 经营风险
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6jl{^dI Q-U,1b 33.accounting estimate 会计估计
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_F8-4 Ag1nxV1M$ 35.going concern assumption 持续经营假设
v57Kr , : R8+jO 36.audit plan 审计计划
'XSHl?+q SBw'z(U 37.significant audit areas 重点审计领域
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X<1ymb3 >g [Wnzf 39.fraud舞弊
I&x69 ^1--7#H 40.modified or additional procedures 修改或追加审计程序
O9{A)b!HB [Kbna>` 41.misappropriation of assets 侵占资产
dsbz\w3: lPl JL`e 42.transactions without substance 虚假交易
>v%UV:7ap i{J[;rV9 43.unusual pressures 异常压力
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6!V0D 44.the suspected noncompliance 涉嫌存在违法行为
b1ZHfe: 7G_lGV_ 45.materialiy 重要性
fK=vLcH HlX7A1i/ 46.exceed the materiality level 超过重要性水平
$ g#d1u0q TR{dNO!q 47.approach the materiality level 接近重要性水平
jqoU;u` dBW#PRg 48.an acceptably low level 可接受水平
Aq/wa6^% +,9Muf h 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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50.misstatements or omissions 错报或漏报
[{_K[5i D/WzYc2h] 51.aggregate 总计
P~"""3de4 9893{}\cB 52.subsequent events 期后事项
v/wR)9 HYg7B 53.adjust the financial statements 调整财务报表
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/bqJ6$ cACnBgLl 55.audit risk 审计风险
KhbbGdmfS$ MK4CggoC 56.detection risk 检查风险
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DAd$u1 57.inappropriate audit opinion 不适当的审计意见
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HeEE 58.material misstatement 重大的错报
\G1(r=fU Al]z= 59.tolerable misstatement 可容忍错报
C6b(\#g( SCMZ-^b 60.the acceptable level of detection risk 可接受的检查风险
Qp>Q-+e0 %w6lNl 查看《
注会考试《审计》中的128个英文单词(二) 》
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