~Fw<eY qX$u4I!, 1.audit
审计 7yI`e*EOD m=TJDr- 2.attestation 鉴证
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U|& 3.credibility 可信赖程度
Fk1.iRVzi Q>8pP \ho 4.audit of financial statements 财务报表
审计 aqMc6N`z f-g1[!"F 5.agreed-upon procedures 执行商定程序
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/%:dnij 6.high levels of assurance 高水平保证
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HW:^T 7.compilation 编制
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q* !3C 8.reliability 可靠性
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f0(H rg5]&<Vq8 9.relevance 相关性
)NT5yF,m `qiQ$kz 10.professional skepticism 职业谨慎
0xpx(T[ M3pjXc<O 11.objectivity 客观性
^bUxLa[. }rbZ&IN\?E 12. professional competence 专业胜任能力
*8)2iv4[ {J]-<:XD 13.Senior/CPA-in-charge 项目经理
RY=1H !@g)10u 14.audit engagement letter 业务约定书
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SMxm 15.recurring audit 连续审计
?znSx}t h qmSE'8 16.the client 委托人
0JY WrPR DjHp+TyT 17.change
CPA 更换
注册会计师 4h|dHXYZ jm3G?Vnq 18.the existing CPA 现任注册
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7Kf}O6nE .Q>!B?) 19.the successor CPA 后任注册
会计师 ]Kdet"+ PlCc8Zy 20.the preceding CPA前任
注册会计师 _:J*Cm[q O~@fXMthh 21.issue the audit report 出具审计报告
z`$J_Cj Y . L;@=Yg) 22.expert 专家
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~kKrDLW+ 23.the board of directors 董事会
J]pa4C` o6}n8U}bk 24.knowledge of the entity‘ s business 了解被审计单位情况
x5Zrz<Y$w ^_>!B) 25.assess material misstatement risks评估重大错报风险
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g$:? 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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27.a general knowledge of —— 初步了解―――的情况
G&9#*<F$c \ijMw 28.a more knowledge of—— 进一步了解的情况
<@,$hso7: i$UQbd 29.the prior year‘s working papers 以前年度
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3Wx,oq;4- 3qMNl>> 30.minutes of meeting 会议纪要
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W: :q+N&j'3 31.business risks 经营风险
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JLe* 32.appropriateness 适当性
dpzw.Z |3eGz%Sd 33.accounting estimate 会计估计
g9mG`f kA#vByf`v 34.management representations 管理层声明
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Mwy{P 35.going concern assumption 持续经营假设
wu~hqd py<_HyJ 36.audit plan 审计计划
~&VN_;j_ 6yIvaY$KR 37.significant audit areas 重点审计领域
0[a}n6XTk *l>0t]5YH 38.error 错误
BzbDZV SUdm 0y 39.fraud舞弊
_ PWj(}); <94G 40.modified or additional procedures 修改或追加审计程序
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Jow7-FD sbsu(Sz+ 41.misappropriation of assets 侵占资产
d;G~hVu ?nFO:N< 42.transactions without substance 虚假交易
xJ(:m<z Z<z;L<tJ 9 43.unusual pressures 异常压力
&0v.E"0< RA/EpD:H 44.the suspected noncompliance 涉嫌存在违法行为
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-3ND 45.materialiy 重要性
N:BL=}V jBtj+TL8 46.exceed the materiality level 超过重要性水平
<'m6^]: @h9MxCE! 47.approach the materiality level 接近重要性水平
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u#K)7{T ;j}yB 48.an acceptably low level 可接受水平
(GU9p>2 ~1(j&&kXet 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
WS0JS' Ex(3D[WmMW 50.misstatements or omissions 错报或漏报
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8aPHD IF_D Z 51.aggregate 总计
;#anZC; |:q/Dt@ 52.subsequent events 期后事项
!,&yyx. S`q%ypy 53.adjust the financial statements 调整财务报表
^^?q$1k6r* _N#&psQzw 54.perform additional audit procedures 实施追加的审计程序
j4.&l3 9y] J/1# 55.audit risk 审计风险
#$ 1$T ]qktj=p 56.detection risk 检查风险
k`YYZt]@ }vh Za p^ 57.inappropriate audit opinion 不适当的审计意见
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F=^)s d/U."V} 58.material misstatement 重大的错报
;u-4KK $&{IKP)u 59.tolerable misstatement 可容忍错报
igkz2S I H%i>L?J2 / 60.the acceptable level of detection risk 可接受的检查风险
b-<HXn_Fd sa#.l% # 查看《
注会考试《审计》中的128个英文单词(二) 》
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