|g8Q.*"l[ `w/b];e1) 1.audit
审计 AN
'L-
E co [ 2.attestation 鉴证
k#pNk7;MZ A_JNj8<6r 3.credibility 可信赖程度
k9 NPC" +tvWp>T+ 4.audit of financial statements 财务报表
审计 O>kM2xw (=/}i' 5.agreed-upon procedures 执行商定程序
[V _\SQV0 -Gmg&yQ9 6.high levels of assurance 高水平保证
|&0zAP"\ GMQKR,6VM 7.compilation 编制
1QJB4|5R# a7wc>@9Q, 8.reliability 可靠性
i!dQ
Sdf ;}E$>]*Yn 9.relevance 相关性
%hH@< <b(s <A@qN95m 10.professional skepticism 职业谨慎
BhC>G2 ^7 ~sbn"OS+ 11.objectivity 客观性
X8212[7
+N:=|u.g 12. professional competence 专业胜任能力
Y!
w {,\3 N/i {j.= 13.Senior/CPA-in-charge 项目经理
T@x_}a:g &24$*Oe 14.audit engagement letter 业务约定书
ewORb ~e#QAaXD#5 15.recurring audit 连续审计
tB==v{t l"app]uVZ 16.the client 委托人
' *zTEK:+_ 17.change
CPA 更换
注册会计师 V4qv7 7o4B1YD 18.the existing CPA 现任注册
会计师
m.2=,,r<Fq 2}jC%jR2 19.the successor CPA 后任注册
会计师 #AUV&pI[ ,R2;oF_ 20.the preceding CPA前任
注册会计师 rugR>&mea @w{"6xc%a 21.issue the audit report 出具审计报告
ERZWK >[a&,gS 22.expert 专家
*nc9u" E
(bx/f 23.the board of directors 董事会
Bl!R
bh\ L+J) 24.knowledge of the entity‘ s business 了解被审计单位情况
q"|#KT^) *e}1KcJ 25.assess material misstatement risks评估重大错报风险
qF57T>v| atmTI`i 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
V/W{d[86G 4VrL@c
@ 27.a general knowledge of —— 初步了解―――的情况
j#[%-nOT D;QV`Z%I 28.a more knowledge of—— 进一步了解的情况
nHTb~t5Ke n+%tu"e 29.the prior year‘s working papers 以前年度
工作底稿
:1,xs
e 32Jl|@8,g 30.minutes of meeting 会议纪要
Zq\Vq:MX ]#t5e>o| 31.business risks 经营风险
$mL
iEsJ y~/i{a;1y 32.appropriateness 适当性
"?SR+;Y:q 1G62Qu
$O 33.accounting estimate 会计估计
+ 3%i7 ZKco 34.management representations 管理层声明
Z
&j?@k,k !p$k<?WX c 35.going concern assumption 持续经营假设
VaLl$w FErKr) 36.audit plan 审计计划
5B,HJax ):pFI/iC 37.significant audit areas 重点审计领域
1H]E:Bq XX|wle1Kg 38.error 错误
ruTj#tWSo 8@J5tFJ&% 39.fraud舞弊
to"[r n,.t~ 40.modified or additional procedures 修改或追加审计程序
:MbD=sX bf&k:.
v'8 41.misappropriation of assets 侵占资产
N_qKIc_R
8j<+ '
R 42.transactions without substance 虚假交易
KM jnY2 tF=Y3W+L 43.unusual pressures 异常压力
;gmfWHB< FST}:*dOe5 44.the suspected noncompliance 涉嫌存在违法行为
1?N$I}?
Im8c 45.materialiy 重要性
*, RxOz2= Xsit4Ma 46.exceed the materiality level 超过重要性水平
8w]>SEGFs yNkE> 47.approach the materiality level 接近重要性水平
?~#{3b /aHx'TG 48.an acceptably low level 可接受水平
Th(F^W9 `p{,C`g,R 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
iz pFl@WS #Y
'svn1H 50.misstatements or omissions 错报或漏报
.vJt&@NO %zA$+eT 51.aggregate 总计
KXTx{R EU@XLm6 52.subsequent events 期后事项
sg!*%*XQ b1 NB: 53.adjust the financial statements 调整财务报表
gdVajOAu [osm\w49 54.perform additional audit procedures 实施追加的审计程序
sM8 AORd LwL\CE_6+ 55.audit risk 审计风险
TSCc=c >iIUS 56.detection risk 检查风险
O)i]K`jk l5bd);Ltq 57.inappropriate audit opinion 不适当的审计意见
#v QyECf
;%tu; 58.material misstatement 重大的错报
6a\YD{D] _ )TFBb\f>v 59.tolerable misstatement 可容忍错报
\r+8}8 7TN94@kCF 60.the acceptable level of detection risk 可接受的检查风险
|L"!^Y#=D en6oFPG 查看《
注会考试《审计》中的128个英文单词(二) 》
F6h|AF|" G B&+EZ