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#Ku` Yw6^(g8 1.audit
审计 BM>'w,$KL 7x''V5*j 2.attestation 鉴证
AuIg=-xR TbQ5 3.credibility 可信赖程度
"CTK%be{q/ E[a|.lnV 4.audit of financial statements 财务报表
审计 |aX1PC)o_ _I/uW|> 5.agreed-upon procedures 执行商定程序
e-EY]%JO ;r3Xh)k; 6.high levels of assurance 高水平保证
:vXlni7N[M %1Nank!Zj 7.compilation 编制
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RQO&F$R= x='T`*HD 9.relevance 相关性
^~DDl$NH b-OniMq~ 10.professional skepticism 职业谨慎
|kc#=b@l Iw[7;B5v 11.objectivity 客观性
yKB&][)& Ftw;T| 12. professional competence 专业胜任能力
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Vo`,|3^ 13.Senior/CPA-in-charge 项目经理
vE{L `,\q )WH;G:$&" 14.audit engagement letter 业务约定书
$mu*iW\{ U+ANSW/ 15.recurring audit 连续审计
|w+N(wcJ "pMx( 16.the client 委托人
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CPA 更换
注册会计师 =berCV l|j}Ggen 18.the existing CPA 现任注册
会计师
w#^z:7fI PHR:BiMZ 19.the successor CPA 后任注册
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`fS# JU3to_Io 20.the preceding CPA前任
注册会计师 +rFAo00E| x%RG>),U 21.issue the audit report 出具审计报告
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23.the board of directors 董事会
t.pn07$ gGE&}EoLU 24.knowledge of the entity‘ s business 了解被审计单位情况
%EEQ^lm 6-Id{m x 25.assess material misstatement risks评估重大错报风险
9p4=iXfR +x]3 -s 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
Xrr3KQaK& <?FkwW\? 27.a general knowledge of —— 初步了解―――的情况
\e9rXh% 1n!xsesSc 28.a more knowledge of—— 进一步了解的情况
Ox%p"xuP, h>"j!|#!s 29.the prior year‘s working papers 以前年度
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ac!!1lwA #?C.%kD 30.minutes of meeting 会议纪要
-]Y@_T.C qO{Yr$V% 31.business risks 经营风险
tA8O(9OV sc&u NfJ 32.appropriateness 适当性
7m4*dBTr ({0:1*lF@ 33.accounting estimate 会计估计
B'&QLO| @p<t JR"M 34.management representations 管理层声明
4o|<zn 8(>2+#exw 35.going concern assumption 持续经营假设
Tfp^h~&u }D[j6+E 36.audit plan 审计计划
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(vFO'jtcB- /|m0)H.> 38.error 错误
tID=I0D 9Cz|?71 39.fraud舞弊
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l B \LmE+a> 41.misappropriation of assets 侵占资产
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:]}u|O Bo$dIn2_ 43.unusual pressures 异常压力
?I$- im 2ck0k,WP 44.the suspected noncompliance 涉嫌存在违法行为
_2TL>1KZt YQcaWd( 45.materialiy 重要性
=!\Y;rk /gn!="J 46.exceed the materiality level 超过重要性水平
J7Mbv2D zpjE_| 47.approach the materiality level 接近重要性水平
?a-5^{{ V8#NXUg<! 48.an acceptably low level 可接受水平
~owodc 1obajN 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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^K\<+{~B ~F8xXW0 50.misstatements or omissions 错报或漏报
\ CX6~ YmCu\+u 51.aggregate 总计
'Y.6sB >p'{!k 52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表
1m5*MY j^%N:BQ& 54.perform additional audit procedures 实施追加的审计程序
mVFo2^%v d<6m_!L 55.audit risk 审计风险
*`8JJs0g +D2I~hC0' 56.detection risk 检查风险
LmytO$?2( Sy']fGvx 57.inappropriate audit opinion 不适当的审计意见
}[R-)M ,OERDWW|6 58.material misstatement 重大的错报
+I?k8',pi K?Sy?Kz 59.tolerable misstatement 可容忍错报
A'.=SA2.Y zez|l 60.the acceptable level of detection risk 可接受的检查风险
+w-J;GLSy \VA*3U^@ 查看《
注会考试《审计》中的128个英文单词(二) 》
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