?I{pv4G: {2<A\nW 1.audit
审计 nQ4 s 9 p6QNDp 2.attestation 鉴证
1"J\iwN3 5y07@x 3.credibility 可信赖程度
MW|Qop[ Ws'OJ1 4.audit of financial statements 财务报表
审计 5MsE oLg >%jQw. 5.agreed-upon procedures 执行商定程序
zlC|Sp af ZS51QB 6.high levels of assurance 高水平保证
C2RR
(n=N^ F3*]3,&L 7.compilation 编制
>5C|i-HX jQjtO"\JG 8.reliability 可靠性
d&K2\n
xBH`=e< 9.relevance 相关性
S2nF13u #~J)?JL 10.professional skepticism 职业谨慎
0Lcd@3XL _,V
9^ 11.objectivity 客观性
'^f,H1oW icW?a9 b& 12. professional competence 专业胜任能力
KLpu7D5(| `OzcL 13.Senior/CPA-in-charge 项目经理
dKyJ.p 5:(uD3] 14.audit engagement letter 业务约定书
9Z}Y2:l' :G$f)NMK 15.recurring audit 连续审计
t,#9i#q# \sB
a 16.the client 委托人
GtcY){7 wYnsd7@I 17.change
CPA 更换
注册会计师 k(|D0%#b7 Mx<V;GPm 18.the existing CPA 现任注册
会计师
-V@vY42 [<m1xr4"k 19.the successor CPA 后任注册
会计师 .6Jo1$+ *,g|I8?%VD 20.the preceding CPA前任
注册会计师 j'Ry.8} o33wePx, 21.issue the audit report 出具审计报告
L\d"|87lX +92/0 22.expert 专家
aw9/bp*N b4`t, D 23.the board of directors 董事会
ql,k 5.l n}?XFx!% 24.knowledge of the entity‘ s business 了解被审计单位情况
5B3S]@% *Dx&} " 25.assess material misstatement risks评估重大错报风险
e|x1Dq TR:V7d 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
x(J|6Ey7!n s=0z%~H
27.a general knowledge of —— 初步了解―――的情况
|sd
0fTK nNNs3h(Ss 28.a more knowledge of—— 进一步了解的情况
>Micc
'TWZ@8h~ 29.the prior year‘s working papers 以前年度
工作底稿
k}T#-Gb 0k"n;:KM8 30.minutes of meeting 会议纪要
y8"8QH &DoYz[q 31.business risks 经营风险
oujg(
^E E.V#Bk=
32.appropriateness 适当性
'p3JYRT$ ciRn"X
=l 33.accounting estimate 会计估计
?wzE+
p- S?pWxHR] 34.management representations 管理层声明
'?]B ui YlfzHeN1 35.going concern assumption 持续经营假设
y[M<x5 ^IgxzGD 36.audit plan 审计计划
3^m0 k
E _*\:UBZx6 37.significant audit areas 重点审计领域
zu8 e
UMOV]h 38.error 错误
f'
|JLhs Wk1o H 39.fraud舞弊
ug]WIG7 S
#R2wt7vE 40.modified or additional procedures 修改或追加审计程序
tkT:5O6 .Jk[thyU 41.misappropriation of assets 侵占资产
!S6zC > :x"Q[079 42.transactions without substance 虚假交易
E=
3Ui N
n/me 43.unusual pressures 异常压力
9H^$cM9C fuRCM^U( 44.the suspected noncompliance 涉嫌存在违法行为
CK4C:`YG 7
lQ@I}i 45.materialiy 重要性
$tKz|H) \0gU)tVZ 46.exceed the materiality level 超过重要性水平
^{f^%)X p0c*)_a* 47.approach the materiality level 接近重要性水平
4%k{vo5i #0OW0:Q 48.an acceptably low level 可接受水平
ft |W nPlg5&E 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
?T.'
q Tj0qq . 50.misstatements or omissions 错报或漏报
9j'(T:Zs
g!/O)X3 51.aggregate 总计
IIj
:\?r &lnr?y^ 52.subsequent events 期后事项
mdzUL
d5J Sfl. &A( 53.adjust the financial statements 调整财务报表
Cp!bsasj V)|]w[(Y 54.perform additional audit procedures 实施追加的审计程序
pZeJ$3@vk {tE9m@[AF 55.audit risk 审计风险
JDbRv'F:( 94uAt&&b( 56.detection risk 检查风险
BqoGHg4iq mKTE%lsH 57.inappropriate audit opinion 不适当的审计意见
`i~kW 'YFy6rds 58.material misstatement 重大的错报
6*W7I-A
r Uau?? 59.tolerable misstatement 可容忍错报
Veeuw },
eV?eGj 60.the acceptable level of detection risk 可接受的检查风险
^T>P l~mC$>f 查看《
注会考试《审计》中的128个英文单词(二) 》
9E`Laf QOT|6)Yb