{J2#eiF \SOeTn+ 1.audit
审计 kQLT$8io $0#6"urG 2.attestation 鉴证
(%bE~Q2P*< T'.[F 3.credibility 可信赖程度
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r@k"4ce- 4.audit of financial statements 财务报表
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Cc!J1) ,HZYG4, 6.high levels of assurance 高水平保证
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E9\_MA 7.compilation 编制
T^]7R4Fg Yrxk Kw# 8.reliability 可靠性
Ad/($v5+ r!kLV )_ 9.relevance 相关性
!{(ls< MGQ,\55" 10.professional skepticism 职业谨慎
}#6xFTH v5T`K=qC 11.objectivity 客观性
d`Oe_< TGf;_)El 12. professional competence 专业胜任能力
T`\]!>eb o\4CoeG 13.Senior/CPA-in-charge 项目经理
-w]/7cH F.?01,J=1 14.audit engagement letter 业务约定书
26.)U r<F n(>C'<otj 15.recurring audit 连续审计
fagM7)x (rcMA>2= 16.the client 委托人
RBE7485 >F[GVmC 17.change
CPA 更换
注册会计师 U;U08/y E]1##6Ae 18.the existing CPA 现任注册
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59<hV? b9 uBdo@o 19.the successor CPA 后任注册
会计师 3+(z_!Qh @7W?8 20.the preceding CPA前任
注册会计师 'Jydu Z5B/|{ 21.issue the audit report 出具审计报告
SE)nD@: Ie@Jb{x 22.expert 专家
@h}`DNaZ^ CxDcY 23.the board of directors 董事会
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ZKL m5*[t7@% 24.knowledge of the entity‘ s business 了解被审计单位情况
u,o1{%O 9x?'} 25.assess material misstatement risks评估重大错报风险
Vb!O8xV4;+ xS8,W 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
'#D8*OP^ AnMV < 27.a general knowledge of —— 初步了解―――的情况
?pG/m%[ VEs5;]#<2D 28.a more knowledge of—— 进一步了解的情况
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B!;+_%P76 29.the prior year‘s working papers 以前年度
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!^WHZv4 30.minutes of meeting 会议纪要
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zjGF< bL`eiol6 31.business risks 经营风险
CU$#0f> `PlOwj@u0` 32.appropriateness 适当性
,j178EX }mk>!B}= 33.accounting estimate 会计估计
,T|x)"uA` ashar&' 34.management representations 管理层声明
66\jV6eH7L "=A>}q@;H 35.going concern assumption 持续经营假设
K_ke2{4Jm %3o`j< 36.audit plan 审计计划
gU;&$ =Op+v" 37.significant audit areas 重点审计领域
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.L EY=j!-s 38.error 错误
!{Z~<Ky <f>akT,W 39.fraud舞弊
obo&1Uv,/ h|)vv4-d| 40.modified or additional procedures 修改或追加审计程序
nidr\oFUIn ke%pZ7{u 41.misappropriation of assets 侵占资产
F)Oe9x\/ QDTNx!WL 42.transactions without substance 虚假交易
+L%IG wtH~-xSB| 43.unusual pressures 异常压力
.`p&ATgv "G?Yrh 44.the suspected noncompliance 涉嫌存在违法行为
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*%gF2@=r8F FN^FvQ 46.exceed the materiality level 超过重要性水平
:/N+;- 18 'V&Y[7Aeq 47.approach the materiality level 接近重要性水平
ig!7BxM)<h (gXN%rsY 48.an acceptably low level 可接受水平
=,V|OfW UE"GJt`I 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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!H^-d}q 50.misstatements or omissions 错报或漏报
,d_Gn! !L24+ $ 51.aggregate 总计
j/!H$0PN J'T=q/ 52.subsequent events 期后事项
*>[3I}mM z(13~38+ 53.adjust the financial statements 调整财务报表
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'{b1!nC; jZ*WN|FK? 55.audit risk 审计风险
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p c&nh>oN 56.detection risk 检查风险
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enp> >3.X? 57.inappropriate audit opinion 不适当的审计意见
gVR@&bi7 +&=?BC}L9^ 58.material misstatement 重大的错报
WyhhCR=; 0<p{BL8 59.tolerable misstatement 可容忍错报
[g|Y7.j8 7^6uG6 60.the acceptable level of detection risk 可接受的检查风险
~+6Vdxm )Kd%\PP 查看《
注会考试《审计》中的128个英文单词(二) 》
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