N~g:Wf! )2DQ>cm 1.audit
审计 \@}#Gez Xnuzr"4u 2.attestation 鉴证
PY3ps2^K. ?R-9W+U%f 3.credibility 可信赖程度
YpUp@/" .Hc(y7HV 4.audit of financial statements 财务报表
审计 VR!-%H\AW 7ZUiY 5.agreed-upon procedures 执行商定程序
-Q;#sJ? MHL("v(@B 6.high levels of assurance 高水平保证
XJ!(F#zc V@d)?T 7.compilation 编制
)'
xETA M[~{Vd 8.reliability 可靠性
0W`LVue y[O-pD` 9.relevance 相关性
>QHo@Zqj( M }0eu(_| 10.professional skepticism 职业谨慎
Q,Z*8FH= wA`"\MWm 11.objectivity 客观性
7&O`p(j ~#}Dx
:HH 12. professional competence 专业胜任能力
Gjz[1d 7%OKH<i\2< 13.Senior/CPA-in-charge 项目经理
*QM~O'WhD JNWg|Qt 14.audit engagement letter 业务约定书
6AN)vs} ,jy*1Hjd 15.recurring audit 连续审计
ig 0u^BC 9umGIQHnil 16.the client 委托人
+*&cz SbsouGD,{ 17.change
CPA 更换
注册会计师 5)zn :$cz 'f/Lv@]a 18.the existing CPA 现任注册
会计师
ql5x2n 7:h!Wj-a] 19.the successor CPA 后任注册
会计师 g^kx(p<u` OlxX.wP 20.the preceding CPA前任
注册会计师 8_uzpeRhJc 1 7hTr 21.issue the audit report 出具审计报告
"`A :(<x {+("C]
b 22.expert 专家
&jV_"_3n 2aw&F Z? 23.the board of directors 董事会
AF4?IH YEYY}/YX 24.knowledge of the entity‘ s business 了解被审计单位情况
,6<" V'Qn sI 25.assess material misstatement risks评估重大错报风险
2aNT#J"_ OySy6IN]q 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
S"snB/ {bF1\S]2 27.a general knowledge of —— 初步了解―――的情况
c\cZ]RZ d]0a%Xh[ 28.a more knowledge of—— 进一步了解的情况
}0=<6\+:` ned2lC&'d> 29.the prior year‘s working papers 以前年度
工作底稿
=lr) gj \tJFAc 30.minutes of meeting 会议纪要
*QE<zt m4ApHM2 31.business risks 经营风险
E@QA". FE5Q?*Ea 32.appropriateness 适当性
E\2Ml@J s[3fqdLP& 33.accounting estimate 会计估计
!UV5zmS `?s.\Dh 34.management representations 管理层声明
(N~$x UWG+#,1J.\ 35.going concern assumption 持续经营假设
nl/UdgI ]]iO- } 36.audit plan 审计计划
~krS#\ (!K+P[g 37.significant audit areas 重点审计领域
Edt}",s7 &hZwZgV+3 38.error 错误
WXUkuO |qjZ38;6 39.fraud舞弊
3"
Vd==oK~ 1]4^V7y 40.modified or additional procedures 修改或追加审计程序
7h<> k*E) SHdL/1~t 41.misappropriation of assets 侵占资产
KI&:9j+M) AO0!liQ 42.transactions without substance 虚假交易
6p<`h^ 5vZ#b\;#V 43.unusual pressures 异常压力
ZykrQ\q9 sy<iKCM\ 44.the suspected noncompliance 涉嫌存在违法行为
Iz\
1~ /NBTvTI 45.materialiy 重要性
setLdEi |KG&HNfP- 46.exceed the materiality level 超过重要性水平
Sgj/s~j~1 c{88m/;eP 47.approach the materiality level 接近重要性水平
"G?9b delf
] 48.an acceptably low level 可接受水平
Y_H/3?b% v|+5:jFOqb 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
E8[XG2ye 13f<0wg 50.misstatements or omissions 错报或漏报
6}&^=^- K;kM_%9u 51.aggregate 总计
`^8*<+ $B _Nc*_e 52.subsequent events 期后事项
VuWib+fT g6' !v 53.adjust the financial statements 调整财务报表
eK_*q- Q-('5a19J 54.perform additional audit procedures 实施追加的审计程序
79ZxqvB\ %
!W%#U0 55.audit risk 审计风险
\|+/0USn ?JqjYI{$ 56.detection risk 检查风险
B?(4f2yE j@P5(3r 57.inappropriate audit opinion 不适当的审计意见
ePA;:8)_j 8M93cyX 58.material misstatement 重大的错报
vl5){@
5#uO'<2$ 59.tolerable misstatement 可容忍错报
)/%S=c ~mA7pOHj 60.the acceptable level of detection risk 可接受的检查风险
sv=^k(d3 x;U|3{Io 查看《
注会考试《审计》中的128个英文单词(二) 》
jH0Bo; vgk9b!Xd