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j=Q 1.audit
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_jiOT! 2.attestation 鉴证
eVTO#R*'| S3; lKr 3.credibility 可信赖程度
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审计 (yfXMp,x Xp#~N_S$ 5.agreed-upon procedures 执行商定程序
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"4J"q]& .6LS+[ 6.high levels of assurance 高水平保证
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B<[u W.IH#`-9E 7.compilation 编制
0Qt~K#mr/ :|=- (z 8.reliability 可靠性
t~q?lT UBa- 9.relevance 相关性
m.!wsw #o~[1K+Yq 10.professional skepticism 职业谨慎
r-*l1([eW gUspGsfr 11.objectivity 客观性
>n(F4C-pl 3<+z46`? 12. professional competence 专业胜任能力
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==] 13.Senior/CPA-in-charge 项目经理
Q~8y4=|#CY _;#9!"& 14.audit engagement letter 业务约定书
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# 15.recurring audit 连续审计
2HSb.&7-G X`D+jiQ(f 16.the client 委托人
M= atls gXF.on4B 17.change
CPA 更换
注册会计师 9]Lo j|k@MfA 18.the existing CPA 现任注册
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w?*jdwh,' .5]{M\aA 19.the successor CPA 后任注册
会计师 y^SyhG,V[ Qd?CTYNsv 20.the preceding CPA前任
注册会计师 Jb9F=s+ 72u db^ 21.issue the audit report 出具审计报告
\<=IMa0 tR5tPPw 22.expert 专家
0_Lm#fE U B O]=vH 23.the board of directors 董事会
ZRPE-l_3: F'rt>YvF 24.knowledge of the entity‘ s business 了解被审计单位情况
I'?6~Sn3 >2u y 25.assess material misstatement risks评估重大错报风险
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y)tYSTJK vkuc8 li 27.a general knowledge of —— 初步了解―――的情况
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28.a more knowledge of—— 进一步了解的情况
fy`+Efuj UDMyyVd 29.the prior year‘s working papers 以前年度
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V8tghw ?d~]Wd !z 31.business risks 经营风险
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Rm0t_ 32.appropriateness 适当性
t{6ap +%L /,LfA2^_j{ 33.accounting estimate 会计估计
Qww^P/vm 8?kP*tmcZ 34.management representations 管理层声明
ydB$4ZB3[ N2[jO+6 35.going concern assumption 持续经营假设
>K5~:mx#3 _F^$aZt?e 36.audit plan 审计计划
Ox|TMSb^ qF'~F`6 37.significant audit areas 重点审计领域
YNk|+A.<d ]Z/R!y?l"G 38.error 错误
C 0>=x{,v -Uri|^t 39.fraud舞弊
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7OE[RX8!f NHAH#7]M&1 41.misappropriation of assets 侵占资产
~$Y|ca ewym1}o 42.transactions without substance 虚假交易
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Wy.";/C I-bF{ 44.the suspected noncompliance 涉嫌存在违法行为
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ad6uTc UGCox-W" 45.materialiy 重要性
c|Y!c!9F YmgCl!r@ 46.exceed the materiality level 超过重要性水平
=zOeb/ +9C;<f 47.approach the materiality level 接近重要性水平
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&XtRLtgS 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
x W\,KSK p-Pz=Cx- 50.misstatements or omissions 错报或漏报
O_AGMW/2+ g|4w8ry 51.aggregate 总计
FT(iX`YQ ??(Kwtx{ 52.subsequent events 期后事项
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=+:: 53.adjust the financial statements 调整财务报表
)88nMH- -njQc:4W,- 54.perform additional audit procedures 实施追加的审计程序
8YKQItK X4'kZ'Sy< 55.audit risk 审计风险
i.M2E$b| s7"i.A 56.detection risk 检查风险
Ihqs%;V v?)SA]; 57.inappropriate audit opinion 不适当的审计意见
{ *$9, s:b"\7 58.material misstatement 重大的错报
n_9x"m$ ;UpJ=?W 59.tolerable misstatement 可容忍错报
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fne) 60.the acceptable level of detection risk 可接受的检查风险
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B 查看《
注会考试《审计》中的128个英文单词(二) 》
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