53?B.\ { Em fw9L 1.audit
审计 2?9gf,U 2E=vMAS 2.attestation 鉴证
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g !K_ ke h 3.credibility 可信赖程度
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审计 7@9R^,M4: c_.4~>qw 5.agreed-upon procedures 执行商定程序
2S_7!|j <a$'tw-8 6.high levels of assurance 高水平保证
*4{GID X!/ 7.compilation 编制
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.c2Zr|X 8.reliability 可靠性
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x[eho,6) +Zo&c} 10.professional skepticism 职业谨慎
Qf(mn8 W*NK-F[ 11.objectivity 客观性
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& 12. professional competence 专业胜任能力
\y0uGnmCj YW UCrnr 13.Senior/CPA-in-charge 项目经理
Z3Y(g Qo \;) 14.audit engagement letter 业务约定书
5oR/Q|^ #~>ykuq 15.recurring audit 连续审计
VT`C<' *Z=:?4u 16.the client 委托人
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L>C 17.change
CPA 更换
注册会计师 (cEjC`] T@, tlIM 18.the existing CPA 现任注册
会计师
*we*IhIP DAt Zp% 19.the successor CPA 后任注册
会计师 I2<t?c:Pn< x9B{|+tIoc 20.the preceding CPA前任
注册会计师 Ct,|g =( ]&RC<imq 21.issue the audit report 出具审计报告
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D ( 22.expert 专家
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)]x1I 23.the board of directors 董事会
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}0,a0 24.knowledge of the entity‘ s business 了解被审计单位情况
F8%.-.l) d~-Cr-s4 25.assess material misstatement risks评估重大错报风险
%nkP?gn"a b63 tjqk 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
6YeEr!zt% b"C1 27.a general knowledge of —— 初步了解―――的情况
E[N3`" 3BWYSJ| 28.a more knowledge of—— 进一步了解的情况
gu~F(Fb' ,Rh6(I 29.the prior year‘s working papers 以前年度
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\9GJa"xA` Gh #$[5&` 30.minutes of meeting 会议纪要
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(CR 31.business risks 经营风险
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`sJ("# hs m%o\ 32.appropriateness 适当性
ZdjmZx%% #.kDin~! 33.accounting estimate 会计估计
5bKm)|4z6 [b<AQFh<c 34.management representations 管理层声明
$8"G9r :_y}8am;H~ 35.going concern assumption 持续经营假设
-*I Dzm 5D#Mhgun 36.audit plan 审计计划
7P$>T Ckc4U. t| 37.significant audit areas 重点审计领域
=6N%;2`84 !.nyIA( 38.error 错误
sF`ELrR \ lQSKY}h 39.fraud舞弊
B5iVT<:a ;m[-yqX 40.modified or additional procedures 修改或追加审计程序
Z* Fxr;)d CtO `t5 41.misappropriation of assets 侵占资产
hH|moj] !^:)zORYR 42.transactions without substance 虚假交易
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Xw(LM 43.unusual pressures 异常压力
z[q#Dw <:rbK9MIl 44.the suspected noncompliance 涉嫌存在违法行为
"ApVgNB @{|vW 45.materialiy 重要性
dO{a!Ca S?k G|y 46.exceed the materiality level 超过重要性水平
L\u6EMyV <FfdOK_ 47.approach the materiality level 接近重要性水平
Bi'qy]% ~RRp5x _ 48.an acceptably low level 可接受水平
?'dsiA[ 6ofi8(n[ 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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WYV8 50.misstatements or omissions 错报或漏报
y@ 'm D*z TC%ENxDR 51.aggregate 总计
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>8*J ;(:W EqV]/0-\ 53.adjust the financial statements 调整财务报表
QX]~|?q ,'E+f% 54.perform additional audit procedures 实施追加的审计程序
=/J{>S>(i nF8|*}w 55.audit risk 审计风险
7vRFF@eq} iIe\m V 56.detection risk 检查风险
Y30e7d* qr cM= ?{W7~ 57.inappropriate audit opinion 不适当的审计意见
j~IX Ch~2w)HAA 58.material misstatement 重大的错报
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HvN P}AfXgr 59.tolerable misstatement 可容忍错报
hd@ >p. 1m52vQSo3l 60.the acceptable level of detection risk 可接受的检查风险
}5 2] U49#?^? 查看《
注会考试《审计》中的128个英文单词(二) 》
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