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S)lQl:^ 1.audit
审计 eLIZ<zzW0} x[=,$;o+ 2.attestation 鉴证
~)pso7^: WjguM 3.credibility 可信赖程度
~BiLzT1, d uP0US 4.audit of financial statements 财务报表
审计 8*;>:g 1-$+@Xl 5.agreed-upon procedures 执行商定程序
}kG>6_p? 0t[ 1#!=k 6.high levels of assurance 高水平保证
zZ,"HY=jN A4g,) 7.compilation 编制
NxSSRv^rx +%H=+fJ2} 8.reliability 可靠性
IrUoAQ2xpG ZUD{V 9.relevance 相关性
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11.objectivity 客观性
ep4?;Qmho a6@k*9D> 12. professional competence 专业胜任能力
G5%k.IRz ;l^'g}dQ^ 13.Senior/CPA-in-charge 项目经理
&@FufpPw/ +IMt$}7[ 14.audit engagement letter 业务约定书
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CPA 更换
注册会计师 *pDS%,$xe $&!|G-0' 18.the existing CPA 现任注册
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X#Ob^E%J <,Pl31g^ 19.the successor CPA 后任注册
会计师 hYh~%^0dt b6xz\zCL 20.the preceding CPA前任
注册会计师 6q8PLyIp 5{WvV% 21.issue the audit report 出具审计报告
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Nf)SR#; 22.expert 专家
re,}}' 4T$DQK@e 23.the board of directors 董事会
n1aOpz6` _Fn`G.r< 24.knowledge of the entity‘ s business 了解被审计单位情况
p"7[heExw c[T@lz(! 25.assess material misstatement risks评估重大错报风险
_8ks`O#} {6%-/$LX 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
~1aM5Ba{ *CbV/j"P? 27.a general knowledge of —— 初步了解―――的情况
;.<HpDfG_ +z0s)HU>j 28.a more knowledge of—— 进一步了解的情况
f3imkZ( -knP5"TB 29.the prior year‘s working papers 以前年度
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\%9QE F(ZczwvR 30.minutes of meeting 会议纪要
3bJ|L3G HGDiwA 31.business risks 经营风险
z_=V6MDM 3[m2F O,Z 32.appropriateness 适当性
^go3F{;4i <:&{ c-f/ 33.accounting estimate 会计估计
d'H gek{T 4)>S3Yr 34.management representations 管理层声明
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^N7 C/" p CJDNS21m 36.audit plan 审计计划
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]rNxvFN*j d{7)_Sbky 38.error 错误
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Oqt{ uTI~ ~;YkR'q0_ 40.modified or additional procedures 修改或追加审计程序
BjfTt:kY .>~er?- 41.misappropriation of assets 侵占资产
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ImD&~^-_< .6I'V3:Kg 44.the suspected noncompliance 涉嫌存在违法行为
'cAS>s"$}V Z6Z/Y()4Tl 45.materialiy 重要性
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lDF7~N9J_ 47.approach the materiality level 接近重要性水平
:XoR~syT CJwzjH 48.an acceptably low level 可接受水平
rx@i.+ HD1/1?y!@q 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
?AQA>D#W rYg%B6Fp 50.misstatements or omissions 错报或漏报
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U!K#g_} "`%UC# 52.subsequent events 期后事项
\hb$v J83C]2~7 53.adjust the financial statements 调整财务报表
yF_/.m I -j:yE Z4Oy 54.perform additional audit procedures 实施追加的审计程序
T|j=,2_ S v#,L8f 55.audit risk 审计风险
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]{#Xcqx JsMN_%y? 57.inappropriate audit opinion 不适当的审计意见
T&bB8tQk tp }Bz&V 58.material misstatement 重大的错报
Bn=YGEvz Dkh=(+> < 59.tolerable misstatement 可容忍错报
Fpwhyls aGws?<1$ 60.the acceptable level of detection risk 可接受的检查风险
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z27 查看《
注会考试《审计》中的128个英文单词(二) 》
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