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* b"aJ<+ 1.audit
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U =Nr?F'< 2.attestation 鉴证
t V2o9!N4 oKPG0iM: 3.credibility 可信赖程度
%kuUQ%W1 ;Ao`yC2(v 4.audit of financial statements 财务报表
审计 UW{C`^?=B -v9x tNg 5.agreed-upon procedures 执行商定程序
P}he}k&IR 5e^z]j1Yv 6.high levels of assurance 高水平保证
aX*7tRn_% O]t)`+%q 7.compilation 编制
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O:#/To' 8.reliability 可靠性
%<MI]D P&*e\"{ 9.relevance 相关性
5YXMnYt9 Nh^q&[? 10.professional skepticism 职业谨慎
Q>WnSm5R 8(* ze+8 11.objectivity 客观性
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0t 1+xi1w}3a 12. professional competence 专业胜任能力
vtRz;~,Z UGP&&A#T- 13.Senior/CPA-in-charge 项目经理
07>D G# "j=E8Dd} 14.audit engagement letter 业务约定书
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T(HTu a#&\65D 15.recurring audit 连续审计
4Dasj8GsV wif1|!aL 16.the client 委托人
.G>~xm0 Li\b,_C 17.change
CPA 更换
注册会计师 l=47#zbpZ] B8>@q!G8P 18.the existing CPA 现任注册
会计师
SU(J (Vt5@25JW 19.the successor CPA 后任注册
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~31-)*tJ] 20.the preceding CPA前任
注册会计师 Zk5AZ R!| M%5_~g2n'\ 21.issue the audit report 出具审计报告
1vCVTuRF g>{t>B%v^K 22.expert 专家
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&0OH:P% 23.the board of directors 董事会
n%6=w9.%c n.1$p 24.knowledge of the entity‘ s business 了解被审计单位情况
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H.$Y;~ e<"sZK 25.assess material misstatement risks评估重大错报风险
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'<AE%i, 5?TX.h9B4 27.a general knowledge of —— 初步了解―――的情况
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28.a more knowledge of—— 进一步了解的情况
T^Hq 5Oy 0kaMYV? 29.the prior year‘s working papers 以前年度
工作底稿
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[BV{25 30.minutes of meeting 会议纪要
P,k=u$ 8*eVP*g 31.business risks 经营风险
+d3h @gp ~jJe|zg> 32.appropriateness 适当性
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7o~5 33.accounting estimate 会计估计
S~GS:E# $"3cN& 34.management representations 管理层声明
\3O1o#=( TU9$5l/;g 35.going concern assumption 持续经营假设
%/RT}CBBsW %%lJyLq'Vk 36.audit plan 审计计划
kuv+ TN T!>sL=uf 37.significant audit areas 重点审计领域
b>nwX9Y/U @y,>cDg 38.error 错误
;Ehv1{; 8[oZ>7LMzC 39.fraud舞弊
>eX 9dA3X HyIyrU rYW 40.modified or additional procedures 修改或追加审计程序
ilQt`-O! `bZgw 41.misappropriation of assets 侵占资产
^h"@OEga? M?I^`6IOc8 42.transactions without substance 虚假交易
Y7 e1%,$v #}[NleTVt 43.unusual pressures 异常压力
l)Mi?B~N #X0Y8:vj 44.the suspected noncompliance 涉嫌存在违法行为
OOzXA%<%c ne=CN!= 45.materialiy 重要性
Pe`jNiI ^-(DokdBn 46.exceed the materiality level 超过重要性水平
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y# ubl)$jZ:Q 47.approach the materiality level 接近重要性水平
\Z-Fu=8J8^ 2W;2._ 48.an acceptably low level 可接受水平
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Dd(xB& 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
]i8t ra^"Vr 50.misstatements or omissions 错报或漏报
fj[Kbo 7!h L!~ap 51.aggregate 总计
;+lsNf Uf~5Fc1d = 52.subsequent events 期后事项
</_.+c [ ;G*)7fi 53.adjust the financial statements 调整财务报表
Bx|h)e9 d/\ajQ1:: 54.perform additional audit procedures 实施追加的审计程序
0m4'm<2m fRp(&%8E 55.audit risk 审计风险
cpphnGj5 fPG3$<Zr 56.detection risk 检查风险
dAi.^! ! )oZ2,]us! 57.inappropriate audit opinion 不适当的审计意见
}bnodb^.7 G}@a]EGm 58.material misstatement 重大的错报
cuL/y$+EY 1eI_F8I U 59.tolerable misstatement 可容忍错报
vZXdc+2l ]6,D9^{; 60.the acceptable level of detection risk 可接受的检查风险
LXf|n HP:[aR!2P 查看《
注会考试《审计》中的128个英文单词(二) 》
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