(N5"'`NZA }sp?@C,Z 1.audit
审计 97pnq1b $)'LbOe 2.attestation 鉴证
Hro)m" YB(8 T" 3.credibility 可信赖程度
V(Oi!(H;v }6*JX\'q 4.audit of financial statements 财务报表
审计 P=X)Ktmv z2q!_ ~ 5.agreed-upon procedures 执行商定程序
rw?wlBEG% M{p9b E[j 6.high levels of assurance 高水平保证
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aX<O! {ea*dX872: 7.compilation 编制
(@S9>z4s KVoM\ttP 8.reliability 可靠性
qipS`:TER \U'*B}Sz 9.relevance 相关性
2~hQ |C>\ku* 10.professional skepticism 职业谨慎
MI~QXy, wkT4R\H > 11.objectivity 客观性
1 K] jJ?G7Q5l 12. professional competence 专业胜任能力
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,QLy}=N %m$t'? 14.audit engagement letter 业务约定书
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drv, 15.recurring audit 连续审计
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16.the client 委托人
,.&D{$1W n% s$!R-\ 17.change
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2N; -#g0 18.the existing CPA 现任注册
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!0DW` \p )eY#A 19.the successor CPA 后任注册
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@"A{mrE 20.the preceding CPA前任
注册会计师 uNpa2{S' F0'8n6zj 21.issue the audit report 出具审计报告
,u14R] FQcm= d_s 22.expert 专家
$[b1_Db #:Ukv? 23.the board of directors 董事会
,fj~BkW{ q2M%AvR 24.knowledge of the entity‘ s business 了解被审计单位情况
\]Rmq_O nDNK}O~' 25.assess material misstatement risks评估重大错报风险
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+%w"j 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
e{.P2rnh c43&[xPLz 27.a general knowledge of —— 初步了解―――的情况
+@<@x4yt $-gRD|oY 28.a more knowledge of—— 进一步了解的情况
t_qX7P8+' A$TFa:O| 29.the prior year‘s working papers 以前年度
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mQ\oR| :{?Pq8jP 30.minutes of meeting 会议纪要
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w#{WR 31.business risks 经营风险
+^a@U^V ]jV1/vJ-! 32.appropriateness 适当性
$EZr@n q&,uJo 33.accounting estimate 会计估计
FOqD 3;Tsjv} 34.management representations 管理层声明
Ky{C;7X mm N$\2 35.going concern assumption 持续经营假设
qwo{34 &9xcP.3 36.audit plan 审计计划
7[8d-Sf24{ p0HcuB)Y 37.significant audit areas 重点审计领域
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ts=+k/Z J#G\7'?{ 39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序
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Cx;h= 7] 17?s]t, 41.misappropriation of assets 侵占资产
{|tMN,Z F/D/1w^ iR 42.transactions without substance 虚假交易
/fxv^C82yv N'8}5Kx5 43.unusual pressures 异常压力
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6>~ 44.the suspected noncompliance 涉嫌存在违法行为
=`wnng5m do@BJWo 45.materialiy 重要性
E D_J8+ {-s7_\|p( 46.exceed the materiality level 超过重要性水平
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=UFmN" o]0\Km 48.an acceptably low level 可接受水平
HuajdC~ YuzgR;Z 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
1$uO% 7XiR)jYo* 50.misstatements or omissions 错报或漏报
y;tX`5(fe lLuAg ds` 51.aggregate 总计
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WOf*1C !,;/JxfgVh 53.adjust the financial statements 调整财务报表
[\)irCDv Vxim$'x! 54.perform additional audit procedures 实施追加的审计程序
q]z%<`.9* uJ%XF*> _D 55.audit risk 审计风险
x5!lnN,# YnX6U1/^ 56.detection risk 检查风险
{i:Ayhq~& k0-,qM#p;X 57.inappropriate audit opinion 不适当的审计意见
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bOdyrynh 58.material misstatement 重大的错报
_<;westq RQd5Q. 59.tolerable misstatement 可容忍错报
3AarRQWsn #W=H)6 60.the acceptable level of detection risk 可接受的检查风险
)R"deb=s Z$ Mc{ 查看《
注会考试《审计》中的128个英文单词(二) 》
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