HV&i! M@T }<qZXb1 1.audit
审计 ,|g&v/WlC% g@'2 :'\ 2.attestation 鉴证
C2CR#b=)i 6d`qgEM3 3.credibility 可信赖程度
wRdN(`;v 1Ep7CV-n} 4.audit of financial statements 财务报表
审计 \kZ@2.pN C);3GPp 5.agreed-upon procedures 执行商定程序
+[ng99p <(t{C8>g% 6.high levels of assurance 高水平保证
6u'E}hAx| Aj8zFt] 7.compilation 编制
2:@,~{`#* X$Shi
*U[ 8.reliability 可靠性
Mp QsM-iW 4/V;g%0uN; 9.relevance 相关性
b0sj0w / #<y/m*Ota 10.professional skepticism 职业谨慎
#qu;{I#W3 JXV#V7 11.objectivity 客观性
~Ede5Vg!!2 Q\W)} 12. professional competence 专业胜任能力
DUSQh+C 1pK(tm 13.Senior/CPA-in-charge 项目经理
NoMlTh(O j u&v4] 14.audit engagement letter 业务约定书
194n #
0d7 15.recurring audit 连续审计
ay
=B<|! 1+"d-`'Z2O 16.the client 委托人
1LaJ
hrp? d;,Jf*x\ 17.change
CPA 更换
注册会计师 f9OY>|a9 .F'Cb)Z 18.the existing CPA 现任注册
会计师
s
?"\+b /U,(u9bq 19.the successor CPA 后任注册
会计师 6B]i}nFH{+ p-m\0tQ 20.the preceding CPA前任
注册会计师 Ci 'V V["'eJA,, 21.issue the audit report 出具审计报告
1Q=L/keP #)m[R5g( 22.expert 专家
yRi5t{!V JC`;hY 23.the board of directors 董事会
~1XC5.*-
}+}Cl T 24.knowledge of the entity‘ s business 了解被审计单位情况
ecx_&J@D bxPJ5oT 25.assess material misstatement risks评估重大错报风险
S'`G7ht L8f_^
*, 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
KMG}VG
03AQB;. 27.a general knowledge of —— 初步了解―――的情况
y<*
\D_J n^rbc;} 28.a more knowledge of—— 进一步了解的情况
L8
Q/!+K tJ*/5k
& 29.the prior year‘s working papers 以前年度
工作底稿
[?=DPE% PbY.8d%2/k 30.minutes of meeting 会议纪要
qW*k|;S QkWEVL@uM 31.business risks 经营风险
q Y!LzKM0 gV$0J?Pr. 32.appropriateness 适当性
Lctp=X4 g6x
QQ,q=l 33.accounting estimate 会计估计
3sRI7g ]T(qk 34.management representations 管理层声明
4]E1x l BpGyjoJ2 35.going concern assumption 持续经营假设
[vz2< genn 3g:P>( 36.audit plan 审计计划
*NM* A/&u/?*C 37.significant audit areas 重点审计领域
'R2*3< <IBUl}|\ 38.error 错误
d|`8\fq IF@vl 39.fraud舞弊
S;/pm$?/ -;;m/QM 40.modified or additional procedures 修改或追加审计程序
_{
2`sL) >s!k"s, 41.misappropriation of assets 侵占资产
*=]UWM~] 1vAJ(O{- 42.transactions without substance 虚假交易
hhhxsGyv \F\xZ.r 43.unusual pressures 异常压力
,,1y0s0` RQu[FZT, 44.the suspected noncompliance 涉嫌存在违法行为
N/b$S@ X{[$4\di{ 45.materialiy 重要性
Z#l6BXK !HtW~8|: 46.exceed the materiality level 超过重要性水平
t?
b@l<,s KU Mk:5
c 47.approach the materiality level 接近重要性水平
a<]vHC7 5Vdy:l 48.an acceptably low level 可接受水平
{iCX?Sb {9) HB: 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
Q
\SSv;3_ c>T)Rc 50.misstatements or omissions 错报或漏报
]GsI|se
<]_[o:nOP 51.aggregate 总计
;>fM?ae5 ZN&9qw* 52.subsequent events 期后事项
iSfRo31 C[l5[DpH 53.adjust the financial statements 调整财务报表
pB]*cd B? gKmF#Z"\ 54.perform additional audit procedures 实施追加的审计程序
8A/rkoht* )nq(XM7 55.audit risk 审计风险
hBifn\dFr 0QW;=@)d 56.detection risk 检查风险
kw7E<a
F! ccx0aC3@I 57.inappropriate audit opinion 不适当的审计意见
S\GxLW@x ;#8xRLW 58.material misstatement 重大的错报
-a"b:Q I]pz3!On4, 59.tolerable misstatement 可容忍错报
obv_?i1 9+8N-LZ 60.the acceptable level of detection risk 可接受的检查风险
Uc
; S@ K( ?p]wh 查看《
注会考试《审计》中的128个英文单词(二) 》
\.GA"_y " ub0}p4V