3<.j`JB@& >i#_)th"U! 1.audit
审计 JEkIbf?=r ]mLTF',5 2.attestation 鉴证
jP7+s.j> "'p+qbT8 3.credibility 可信赖程度
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p]0 qKb-aP- 4.audit of financial statements 财务报表
审计 xYkgNXGs5 +/UXy2VRt$ 5.agreed-upon procedures 执行商定程序
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tEs[zo+DR- R.WsC bU 7.compilation 编制
@W5hrei $8yGY 8.reliability 可靠性
r7BH{>- x)qHeS 9.relevance 相关性
) GT?Wd r1H['{$ 10.professional skepticism 职业谨慎
g(}8n bTA `F`'b) 11.objectivity 客观性
o B}G^t c+K=pp@ 12. professional competence 专业胜任能力
%Fm;LQa ] s!RA_%8/> 13.Senior/CPA-in-charge 项目经理
=&g}Y <}'B-k9 14.audit engagement letter 业务约定书
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15.recurring audit 连续审计
nm|m1Z+U t=\[J+ 16.the client 委托人
z&J ow/ Mh/>qyS*2 17.change
CPA 更换
注册会计师 `g:^KCGMM $j2)_(<A%Q 18.the existing CPA 现任注册
会计师
E#F9<=mA) >]08".ajS 19.the successor CPA 后任注册
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注册会计师 ^9f`3~!#bc |l \/ {F 21.issue the audit report 出具审计报告
nX aX= FveK|- 22.expert 专家
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kvVz-PJy SIVLYi 24.knowledge of the entity‘ s business 了解被审计单位情况
Cspm\F Saq>o. 25.assess material misstatement risks评估重大错报风险
v2=!* J9t? ]9.,: 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
r!gCh`PiK 3EX&.OL! 27.a general knowledge of —— 初步了解―――的情况
%1+~(1P fU7:3"|s8 28.a more knowledge of—— 进一步了解的情况
9nAK6$/ SJ_cwYwI$ 29.the prior year‘s working papers 以前年度
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DH*|>m& ]8nm9qmF< 31.business risks 经营风险
.vF<3p| )7mJ+d[ 32.appropriateness 适当性
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33.accounting estimate 会计估计
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$5(%M8qmQ 4J|t} 35.going concern assumption 持续经营假设
vX24W*7 #/=yz<B 36.audit plan 审计计划
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}5,22 37.significant audit areas 重点审计领域
d"a7{~l zszx@`/3 38.error 错误
U>jk`?zW =W^L8!BE' 39.fraud舞弊
)O(Gw-jWE Nn\\}R 40.modified or additional procedures 修改或追加审计程序
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Isu* 41.misappropriation of assets 侵占资产
L%Hm#eFx &y+*3,!n8 42.transactions without substance 虚假交易
5-po>1g' ;$;/#8`> 43.unusual pressures 异常压力
dAt[i\S H<?yG-> 44.the suspected noncompliance 涉嫌存在违法行为
->{WO+6( +38P$Koz{r 45.materialiy 重要性
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oABPGyv ^:j:;\; 47.approach the materiality level 接近重要性水平
mmK_xu~f28 'FXZ`+r| 48.an acceptably low level 可接受水平
EZW?(%b>H N^at{I6C 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
. r"?w KrzM]x 50.misstatements or omissions 错报或漏报
~'mhC46d |th )Q 51.aggregate 总计
U\6DEnII?! [AwE 52.subsequent events 期后事项
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.[A S Ey%NqOs0# 55.audit risk 审计风险
gC- 0je [%Xfl7;Wh 56.detection risk 检查风险
rJwJ5U {}e IpK,+ 57.inappropriate audit opinion 不适当的审计意见
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u>#'Y+7 (#lS?+w) 59.tolerable misstatement 可容忍错报
OwUbm0)h^V X=~QE}x 60.the acceptable level of detection risk 可接受的检查风险
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')> Qg=~n:j 查看《
注会考试《审计》中的128个英文单词(二) 》
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