>8*J ;(:W v7ShXX: 1.audit
审计 ,a&&y0, :Rq>a@Rp 2.attestation 鉴证
sKvz<7pag k_^|%xJ 3.credibility 可信赖程度
9 ^G.]W] rLU+-_ 4.audit of financial statements 财务报表
审计 ,1}c% C*,Q <]jKpJ{3N 5.agreed-upon procedures 执行商定程序
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(?%$u. 6.high levels of assurance 高水平保证
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HvN h*2NFL~# 7.compilation 编制
sSM^net0 <u'q._m 8.reliability 可靠性
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'k?%39 U=<d;2N# 10.professional skepticism 职业谨慎
5V|D%t2N /Lf+*u>" 11.objectivity 客观性
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1I #fy#G}c 12. professional competence 专业胜任能力
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uEK9 a<W[???m/M 14.audit engagement letter 业务约定书
\sUk71L`j errT7&@,A 15.recurring audit 连续审计
A1mxM5N Dd(# 16.the client 委托人
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CPA 更换
注册会计师 ((2 g !OVTs3} 18.the existing CPA 现任注册
会计师
_x.<Zc\x j"8 f,er 19.the successor CPA 后任注册
会计师 C;u8qVI DH#n7s'b 20.the preceding CPA前任
注册会计师 `qNhB\ VUo7Evc:.P 21.issue the audit report 出具审计报告
aetK<9L$ \Kx@?, 22.expert 专家
PWwz<AI+ Slk__eC 23.the board of directors 董事会
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G 1kiS."77x 24.knowledge of the entity‘ s business 了解被审计单位情况
`W3;LTPEb M!{;:m28X! 25.assess material misstatement risks评估重大错报风险
K%XQdMv aaN|g{pX 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
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$\p\}~, (-RZ|VdYg 27.a general knowledge of —— 初步了解―――的情况
jkPye{j .=j]PckJO 28.a more knowledge of—— 进一步了解的情况
+w(sDH~kd +YL9gNN>P 29.the prior year‘s working papers 以前年度
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lw.4O^ }`O_ 30.minutes of meeting 会议纪要
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i|z=q M@G <I]\ 32.appropriateness 适当性
Rmq8lU v4?qI >/ 33.accounting estimate 会计估计
l17sJ! I BCw5.@HK* 34.management representations 管理层声明
.pP{;:Avpn &a'H vQV 35.going concern assumption 持续经营假设
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l!U_7)s/ 2D5S%27, 37.significant audit areas 重点审计领域
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i.eu$~F iIOA5 4!o 39.fraud舞弊
SDdefB ]h(}%fk_ 40.modified or additional procedures 修改或追加审计程序
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]4=uL6 DNARe!pK 41.misappropriation of assets 侵占资产
[D]9M"L,vQ tBtG- X2 42.transactions without substance 虚假交易
_[yBwh 3GH@|id 43.unusual pressures 异常压力
X[Lwx.Ly8 ;TaR1e0 44.the suspected noncompliance 涉嫌存在违法行为
nUAoPE X8F@U ^@ 45.materialiy 重要性
C'HW`rh.^ )2@_V % 46.exceed the materiality level 超过重要性水平
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*O>OHX 0K\Xxo.= 48.an acceptably low level 可接受水平
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^bd^]u: (dOC ^i 50.misstatements or omissions 错报或漏报
0]x g E &kR +7 51.aggregate 总计
zp"Lp>i RUJkfi=$ 52.subsequent events 期后事项
-ZTe#@J [dm&I#m= 53.adjust the financial statements 调整财务报表
'cs!(z-{x )7U^&I, 54.perform additional audit procedures 实施追加的审计程序
OnNWci|7 t>D|1E" 55.audit risk 审计风险
H%,jB<-.A k z|2PP 56.detection risk 检查风险
^/|agQ7D2 =0te.io)3O 57.inappropriate audit opinion 不适当的审计意见
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Vw . ZuRH_pI 58.material misstatement 重大的错报
<qG4[W,[ QEK RAPw 59.tolerable misstatement 可容忍错报
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32)=( nz72w_ 60.the acceptable level of detection risk 可接受的检查风险
` ZO#n hT`kma 查看《
注会考试《审计》中的128个英文单词(二) 》
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