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审计 f(@"[-[ G}Qk!r 2.attestation 鉴证
Z<$E.## S)Ub/`f{s 3.credibility 可信赖程度
.:#_5K p@!@^1j= 4.audit of financial statements 财务报表
审计 6Zl.Lh r1^m#!=B 5.agreed-upon procedures 执行商定程序
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FVvv YU ]G5\UU 7.compilation 编制
,6%hu|Y* .f?qUg 8.reliability 可靠性
Lk8W&|;0| 2Be ?5+ 9.relevance 相关性
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Y7W1$he 10.professional skepticism 职业谨慎
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c:`` Y: E9Qd>o 12. professional competence 专业胜任能力
Jm*M7gj <?=mLOo= 13.Senior/CPA-in-charge 项目经理
+*r**(-Dm @?^LxqAWA 14.audit engagement letter 业务约定书
d-#u/{jG) '!r+Tz 15.recurring audit 连续审计
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#sm_.?P -KU)7V 17.change
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ZRB a2klOX{ 18.the existing CPA 现任注册
会计师
HqnKpZ "Wn?8vR 19.the successor CPA 后任注册
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20.the preceding CPA前任
注册会计师 %t5BB$y 8y4D9_{ 21.issue the audit report 出具审计报告
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[59 A 4W 22.expert 专家
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kX-"}$8 23.the board of directors 董事会
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\d}U 24.knowledge of the entity‘ s business 了解被审计单位情况
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cS1 25.assess material misstatement risks评估重大错报风险
R{OE{8; pJ*#aH[ySP 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
@BHS5^| QSs$ 27.a general knowledge of —— 初步了解―――的情况
?od}~G4s# C +?@iMh 28.a more knowledge of—— 进一步了解的情况
J PzQBc5e Jr>S/]" 29.the prior year‘s working papers 以前年度
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5c}9 &6^W%r 30.minutes of meeting 会议纪要
?lwQne8/ EDidg"0p 31.business risks 经营风险
c%LB|(@j{ ng&EGM 32.appropriateness 适当性
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j'40>Ct=i WO(&<(? 34.management representations 管理层声明
sc $QbO c R;TEtu7 35.going concern assumption 持续经营假设
r(in]7 _9-D3_P[3 36.audit plan 审计计划
% 6hw ]-5jgz" 37.significant audit areas 重点审计领域
"k1Tsd- yDkDtO`K 38.error 错误
, w'$T) ;Y|~!%2~ 39.fraud舞弊
t-4R7`A< `jQ}^wEgu 40.modified or additional procedures 修改或追加审计程序
Y\z\{JW `w=H'"Zv 41.misappropriation of assets 侵占资产
wAOVH]. ?5YmE(v7 42.transactions without substance 虚假交易
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H.np 44.the suspected noncompliance 涉嫌存在违法行为
B{o\RNU WKIiJ{@L 45.materialiy 重要性
G*~*2>~ 73z|'0. 46.exceed the materiality level 超过重要性水平
AB&wn>q u r.T YKF 47.approach the materiality level 接近重要性水平
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f<VmUca 48.an acceptably low level 可接受水平
//5_E7Ehu$ '/Cz{<, 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
1gy}E=noP $0S" Lh{ 50.misstatements or omissions 错报或漏报
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51.aggregate 总计
W]}V<S$ yqb<<4I 52.subsequent events 期后事项
9PGR#!!F$ No&[ \; 53.adjust the financial statements 调整财务报表
D:vUy* {i}Q}OgYq 54.perform additional audit procedures 实施追加的审计程序
;q&D,4r] E,"btBg 55.audit risk 审计风险
y'O{8Q8T |21hY 56.detection risk 检查风险
VrE5^\k<a Bpo68%dx89 57.inappropriate audit opinion 不适当的审计意见
z(X6%p0 9w<Bm"G 58.material misstatement 重大的错报
h5JwB<8 ;,-Vapz 59.tolerable misstatement 可容忍错报
})SdaZ L.:QI<n 60.the acceptable level of detection risk 可接受的检查风险
^`MDP`M; (4f9wrK 查看《
注会考试《审计》中的128个英文单词(二) 》
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