H<Zs2DP` eB_ M *+^ 1.audit
审计 ow9Vj$m _|>bOI 2.attestation 鉴证
4oPr|OKj{* Na.)!h_Kn' 3.credibility 可信赖程度
;F:Qz^=.a 08z?i 4.audit of financial statements 财务报表
审计 ~}Z'/zCZf Lpk`qJ 5.agreed-upon procedures 执行商定程序
pnGDM)H7 `aL4YH-v 6.high levels of assurance 高水平保证
3J[ 5^ eY\!}) 5 7.compilation 编制
`;Xwv) ^,#MfF6 8.reliability 可靠性
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9.relevance 相关性
`aM8L ?Lem|zo 10.professional skepticism 职业谨慎
72sBx3 ; qb PC5v 11.objectivity 客观性
l j %k/u d[&Ah~, 12. professional competence 专业胜任能力
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Mf =UV=F/Af^ 13.Senior/CPA-in-charge 项目经理
71G00@&w9D #1[Q?e4,0 14.audit engagement letter 业务约定书
?>iZ){0, eB5<N?;s 15.recurring audit 连续审计
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7VA6J-T 2KSt4oa 17.change
CPA 更换
注册会计师 u\@L|rh 8Og)(BC 18.the existing CPA 现任注册
会计师
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会计师 oT^r pjNH0mZ 20.the preceding CPA前任
注册会计师 *Vp$#Rb C<hb{$@ 21.issue the audit report 出具审计报告
?v Z5 ^k aR0v qRF 22.expert 专家
5YgUk[J Eq'oy~.oV 23.the board of directors 董事会
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-\ 5h>t4 [~ 24.knowledge of the entity‘ s business 了解被审计单位情况
J.pe&1 YbE1yOJ&m 25.assess material misstatement risks评估重大错报风险
hionR)R4 ybVdWOqv 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
<P<^,aC/j g#<M/qn 27.a general knowledge of —— 初步了解―――的情况
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'W|@d8}h }{@RO./)[ 29.the prior year‘s working papers 以前年度
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+uW0 30.minutes of meeting 会议纪要
nwAx47>{ eO=!( 31.business risks 经营风险
,__|SnA. ^1NtvQe@Y\ 32.appropriateness 适当性
JulxFjC (r )fx 33.accounting estimate 会计估计
LdY aJh~h 8v']>5S]# 34.management representations 管理层声明
IXmO1*o@ Is !DiB 35.going concern assumption 持续经营假设
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YP vg(T ,JmA e6 38.error 错误
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D^H<)5d9 ?#X`Eu 40.modified or additional procedures 修改或追加审计程序
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s%~p?_P rKys:is 42.transactions without substance 虚假交易
ZW|VAn'> u3H2\< 43.unusual pressures 异常压力
n"{oj7E0a 'zhw]L;'g 44.the suspected noncompliance 涉嫌存在违法行为
}qOC*k: _[W`!#" 45.materialiy 重要性
C&ivjFf DqHVc)9 46.exceed the materiality level 超过重要性水平
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W[3)B(Vq<E ^ok;<fJ 48.an acceptably low level 可接受水平
6'6@VB =pS\gLQu 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
fE/8;v!= jsvD[ \P 50.misstatements or omissions 错报或漏报
S,,3h0$X t9()?6H\ 51.aggregate 总计
-W+67@(\8H eMvb*X6 52.subsequent events 期后事项
;pNHT*>u, 0R2 AhA# 53.adjust the financial statements 调整财务报表
3rZ" T 7o+!Gts] 54.perform additional audit procedures 实施追加的审计程序
5i$~1ZC B"I>mw 55.audit risk 审计风险
5yQv(<~*G WLWE%bDP 56.detection risk 检查风险
ZCMB]bL-e y6o^ Knl 57.inappropriate audit opinion 不适当的审计意见
u-h3xj q'?:{k$% 58.material misstatement 重大的错报
(K+TqJw QWf)5S 59.tolerable misstatement 可容忍错报
05MtQB 6Bp{FOj:Ss 60.the acceptable level of detection risk 可接受的检查风险
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1m( r Q'tab.,] 查看《
注会考试《审计》中的128个英文单词(二) 》
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