#F >R5 D }W"/h)q 1.audit
审计 ytGcigw(P AtlUxFX0S 2.attestation 鉴证
~d6zpQf7> @X>Oj . 3.credibility 可信赖程度
=I9RM9O< TzY[-YlvF 4.audit of financial statements 财务报表
审计 }Ias7d?re r`CsR0[ 5.agreed-upon procedures 执行商定程序
$>PV6 w'D=K_h 6.high levels of assurance 高水平保证
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U 1lQO`CmR6M 7.compilation 编制
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GX %:]ive]e 8.reliability 可靠性
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=\ h}jE=T5Hc 9.relevance 相关性
w+3-j 0h~7"qUF@ 10.professional skepticism 职业谨慎
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iwnFCZVS 3It9|Y"6[ 12. professional competence 专业胜任能力
OuF%!~V a{7'qmN1 13.Senior/CPA-in-charge 项目经理
S6Fn(%T+9 z7g=L@ 14.audit engagement letter 业务约定书
3]g|Cwu %Y// } 15.recurring audit 连续审计
7gcJ.,Z. =6:>C9 16.the client 委托人
"_T8Km008 _"0Bg3Y 17.change
CPA 更换
注册会计师 LL^WeD_Y avo[~ `. 18.the existing CPA 现任注册
会计师
RW04>oxVn aoVfvz2Y 19.the successor CPA 后任注册
会计师 E;AOCbV*$ "xKykSk 20.the preceding CPA前任
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7 *LV; m_g2Cep 21.issue the audit report 出具审计报告
f/NfvLi(AU +GqUI~a 22.expert 专家
3c.,T e$ {Cf 23.the board of directors 董事会
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~A7@ 24.knowledge of the entity‘ s business 了解被审计单位情况
Y<0R5rO >")<pUQ 25.assess material misstatement risks评估重大错报风险
%qqX-SF0C ruQ1Cph 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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!<(` MYVgi{ 27.a general knowledge of —— 初步了解―――的情况
a08`h.dyN %DR8M\d1~H 28.a more knowledge of—— 进一步了解的情况
gkw/Rd1oG ;Wu6f"+Y# 29.the prior year‘s working papers 以前年度
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)D"E] E\Et,l#|LY 30.minutes of meeting 会议纪要
xaG( 3 1Vy8TV3D 31.business risks 经营风险
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78fFAN` 32.appropriateness 适当性
q71~Y:7f 2=/,9ka~ 33.accounting estimate 会计估计
ydm2'aV #%$U-ti 34.management representations 管理层声明
70BLd(? ]n9gnE 35.going concern assumption 持续经营假设
}5qpiS"V9 mW&hUPRx 36.audit plan 审计计划
nkAS]sC oDBv5 37.significant audit areas 重点审计领域
m#.N 7`_`V&3s 38.error 错误
MGU%"7i'} L.tW]43K 39.fraud舞弊
9O2??N7f g<(\# F}/ 40.modified or additional procedures 修改或追加审计程序
$4ZjN N@ P ")1_! 41.misappropriation of assets 侵占资产
M!)~h<YL 3yw`%$d5 42.transactions without substance 虚假交易
bc}BQ|Q me@xl} 43.unusual pressures 异常压力
Qf#=Y j )~[rb<:)b 44.the suspected noncompliance 涉嫌存在违法行为
x^]J^L45 DP5}q"l 45.materialiy 重要性
J=sj+:GS Xdtyer% 46.exceed the materiality level 超过重要性水平
dn}'B% L }L"BY3$ 47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平
xjK@Q1MJ I92orr1 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
,?/AIL]_ i_<GSUTTr/ 50.misstatements or omissions 错报或漏报
k|D =Q %("WoBPH` 51.aggregate 总计
* ,#SwZ 5BRZpCb 52.subsequent events 期后事项
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;@$v_i Mv\]uAT` 54.perform additional audit procedures 实施追加的审计程序
c>.=;'2 w6&p4Jw/H? 55.audit risk 审计风险
m[8?d~ 9[,+4&wX7 56.detection risk 检查风险
O3~7 n>k 1D 57.inappropriate audit opinion 不适当的审计意见
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E@[ZwTnJ ZBsV 59.tolerable misstatement 可容忍错报
uG,*m'x'] gEISnMH 60.the acceptable level of detection risk 可接受的检查风险
bSgdVP- U#>K( 查看《
注会考试《审计》中的128个英文单词(二) 》
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