f-nz{U gl).cIp w 1.audit
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R=qpn 2.attestation 鉴证
:$+-3_oLMQ S(:l+JP 3.credibility 可信赖程度
67y Tvr@a -|rLs$V1r 4.audit of financial statements 财务报表
审计 zXsc1erli F7")]q3I~ 5.agreed-upon procedures 执行商定程序
r]ShZBAbYp qF iLh9=D 6.high levels of assurance 高水平保证
{)AMw q WMMO5_Mz 7.compilation 编制
e6_ZjrQf F ]O$(7* 8.reliability 可靠性
ly WwGR ](F#`zUQ 9.relevance 相关性
upvS|KUil _20#2i& 10.professional skepticism 职业谨慎
Lr`1TH, rWh6RYd<T 11.objectivity 客观性
J9T3nTfL }KhjlPhx 12. professional competence 专业胜任能力
gT/@dVV Tlj:%yK2 13.Senior/CPA-in-charge 项目经理
jgS%1/& Ej7 /X ~ 14.audit engagement letter 业务约定书
ps$7bN C X,8<oX1r 15.recurring audit 连续审计
<)*2LBF@] 2DD:~Tbi 16.the client 委托人
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b3YO!cJ 17.change
CPA 更换
注册会计师 &Z?ut*%S "7>>I D 18.the existing CPA 现任注册
会计师
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会计师 ~XeFOMq .WQ<jZt> 20.the preceding CPA前任
注册会计师 _tr<}PnZ !A1)|/a@ 21.issue the audit report 出具审计报告
oUQ07z\C 1}ZKc=Pfu 22.expert 专家
r6'UUu fIF<g@s 23.the board of directors 董事会
PCn Q_A-Q B^D(5 24.knowledge of the entity‘ s business 了解被审计单位情况
3?E8\^N\n V#ev-\k}@ 25.assess material misstatement risks评估重大错报风险
'&;yT[ }bU8G ' 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
V0nn4dVO [#YE^[*qK 27.a general knowledge of —— 初步了解―――的情况
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kj5Q\vr) 28.a more knowledge of—— 进一步了解的情况
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Xl t?nX=i*~] 29.the prior year‘s working papers 以前年度
工作底稿
|+ge8uu?C yk2 !8 30.minutes of meeting 会议纪要
;d$qc<2uA xyr+_k-x&q 31.business risks 经营风险
fx8EB8A7K7 (J"T]-[ 32.appropriateness 适当性
>ds%].$-\ '2zL.:~ 33.accounting estimate 会计估计
i~J;G#b M\b")Tu{0 34.management representations 管理层声明
]aCk_*U V E2tq k% 35.going concern assumption 持续经营假设
#[MJ|^\i <ktzT&A 36.audit plan 审计计划
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S'~o,`xy _B2V "p 38.error 错误
iAMtejw =rPrPb 39.fraud舞弊
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O?EB8RB 40.modified or additional procedures 修改或追加审计程序
<b+[<@wS c':ezEaC 41.misappropriation of assets 侵占资产
?j7vZ}iRi CGw--`#\ 42.transactions without substance 虚假交易
{+zJI-XN/ x}$e}8|8YL 43.unusual pressures 异常压力
!k$}Kj)I iV.p5FD 44.the suspected noncompliance 涉嫌存在违法行为
I>h<b_y 8|twV35 45.materialiy 重要性
Ja]oGT=e 7=4 A;Ybq 46.exceed the materiality level 超过重要性水平
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jn9 ShF ~$O1`IT 48.an acceptably low level 可接受水平
2=PBxDs; ,gnQa 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
u"$a>S_ -jg (G GJ 50.misstatements or omissions 错报或漏报
5CJZw3q &;H{cv` 51.aggregate 总计
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co0%$ P2n2Qt2 52.subsequent events 期后事项
Q"a2.9Eo F>|9 52 53.adjust the financial statements 调整财务报表
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,NB( s` 54.perform additional audit procedures 实施追加的审计程序
b`cYpcs go)p%}s 55.audit risk 审计风险
?BCy J >Pe:I 56.detection risk 检查风险
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7x.%hRk 57.inappropriate audit opinion 不适当的审计意见
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d 58.material misstatement 重大的错报
o%(bQV-T (0*v*kYdL+ 59.tolerable misstatement 可容忍错报
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7>^ 60.the acceptable level of detection risk 可接受的检查风险
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ND 查看《
注会考试《审计》中的128个英文单词(二) 》
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