S"3g 1yU^_ DvOg|XUU0 1.audit
审计 G#@<bg3 6w1:3~a 2.attestation 鉴证
Tg:NeAN7( ) 0}o bPp 3.credibility 可信赖程度
KAsS= ` ;prp6(c 4.audit of financial statements 财务报表
审计 G$@X>)2N8 T}!7LNE 5.agreed-upon procedures 执行商定程序
a}>GQu*y M$&>"%Oi 6.high levels of assurance 高水平保证
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xD1wHp!+ .!6ufaf$ 8.reliability 可靠性
x~{m%)I ,MvvW{EY 9.relevance 相关性
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Tu_# (U.&[B 10.professional skepticism 职业谨慎
H-W)Tq_?- {;E/l(HNI 11.objectivity 客观性
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"T6 ihWz/qx&q 12. professional competence 专业胜任能力
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f;"O 14.audit engagement letter 业务约定书
\gkajY-? q9!9OcN2 15.recurring audit 连续审计
4QNR_w MDPM OA 16.the client 委托人
^j %UZ E'8Bw7Tz 17.change
CPA 更换
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XP JWL J<z 18.the existing CPA 现任注册
会计师
Z L</ to 6Q90( 19.the successor CPA 后任注册
会计师 +df?N zIFL?8!H9{ 20.the preceding CPA前任
注册会计师 D8Rmxq! 836m5/kH[ 21.issue the audit report 出具审计报告
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Ba0D"2CgY kVnyX@ 23.the board of directors 董事会
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H[aY%1T Z!reX6 24.knowledge of the entity‘ s business 了解被审计单位情况
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xTn [Z\1"m 25.assess material misstatement risks评估重大错报风险
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-;ZPhN& qk,y |7p 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
!h>$bm PV6*-[ 27.a general knowledge of —— 初步了解―――的情况
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hX%v`8 43=-pyp 29.the prior year‘s working papers 以前年度
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o%PoSZZ D{c>i`\G 30.minutes of meeting 会议纪要
}#>d2 =T$ :TYzzl43 31.business risks 经营风险
h_G|.7! BC{J3<0bf@ 32.appropriateness 适当性
|/=p ' 5 qL 33.accounting estimate 会计估计
P8 ,jA<W b[o"Uq@8? 34.management representations 管理层声明
/{MH' B9)qv>m 35.going concern assumption 持续经营假设
`Mn{bd rbun5&RCyW 36.audit plan 审计计划
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$m>N a 8hv .43 37.significant audit areas 重点审计领域
=tRe3o0( 3KFrVhB= 38.error 错误
OGi4m | k>;r9^D 39.fraud舞弊
W<N QUf[= G%8)6m'3 40.modified or additional procedures 修改或追加审计程序
5`'au61/2 ^=Tu>{uD 41.misappropriation of assets 侵占资产
VfC[U)w*vm C+]q 42.transactions without substance 虚假交易
UFAMbI p9}c6{Wp 43.unusual pressures 异常压力
xVz -_z B0XBI0w^Y 44.the suspected noncompliance 涉嫌存在违法行为
+JAfHQm- CE7pg&dJ)i 45.materialiy 重要性
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)tI2?YIR 46.exceed the materiality level 超过重要性水平
(:bCOEZ grfdvN 47.approach the materiality level 接近重要性水平
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]V769B9 J (&M<<% 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
(zro7gKked S}p&\w H 50.misstatements or omissions 错报或漏报
K-Dk2(x a(43]d& 51.aggregate 总计
U>B5LU9& &~JfDe9IS 52.subsequent events 期后事项
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:*&9TNUE@ 54.perform additional audit procedures 实施追加的审计程序
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.;p.!e 55.audit risk 审计风险
6=g]Y!o$ D.&eM4MZ 56.detection risk 检查风险
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RV 57.inappropriate audit opinion 不适当的审计意见
i h$@:^\ 77&^$JpM 58.material misstatement 重大的错报
p`<e~[]a j(eFoZz, 59.tolerable misstatement 可容忍错报
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vv$YD Zp&@h-%YoD 查看《
注会考试《审计》中的128个英文单词(二) 》
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