YBehyx2eK g1UP/hNJ\8 1.audit
审计 Gm~jC < tNj-~r 2.attestation 鉴证
tJ;<=.n ?RNm8,M 3.credibility 可信赖程度
qbrY5;U 2dg+R)% 4.audit of financial statements 财务报表
审计 ssj(-\5 aNs~Uad1U 5.agreed-upon procedures 执行商定程序
*:L-/Q)i I?r7dQEm 6.high levels of assurance 高水平保证
o`,|{K$H |*W_ 7.compilation 编制
,rc?,J1l '#pY/,hVB 8.reliability 可靠性
z><uYO$ ]zK'aod 9.relevance 相关性
2O;Lw@W ++1<A&a 10.professional skepticism 职业谨慎
<+o*"z\mI YW9r'{(D(I 11.objectivity 客观性
)IQ5Qu 7/C,<$Ep 12. professional competence 专业胜任能力
.LMOmc=( P&I%!'<
13.Senior/CPA-in-charge 项目经理
J8IdQ:4^l 8$9Q=M 14.audit engagement letter 业务约定书
:4Jq T|nS OI/m_xx@j 15.recurring audit 连续审计
YD>5zV%!D B6 rz 16.the client 委托人
[Ume^ (OS -v~{r@ 17.change
CPA 更换
注册会计师 vz$-KT4e^ TNun)0p 18.the existing CPA 现任注册
会计师
IY_u|7d dZ^(e0& :H 19.the successor CPA 后任注册
会计师 !A_<(M< *XN|ZGl/ 20.the preceding CPA前任
注册会计师 ^jY/w>UdH q+<<Ku(20 21.issue the audit report 出具审计报告
Z8mSm[w ^<u9I5? 22.expert 专家
3%HF" $Gg }7Lo}} 23.the board of directors 董事会
DPV>2'
fV QEtf-xNn^ 24.knowledge of the entity‘ s business 了解被审计单位情况
e8E*Urtz ly_@dsU' 25.assess material misstatement risks评估重大错报风险
{9mXJu$cc o}^/Km+t 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
n{Ce%gy %3SBs*? 27.a general knowledge of —— 初步了解―――的情况
[te9ui%JS 0 $Ygt0d 28.a more knowledge of—— 进一步了解的情况
TTGk"2
Q' skSs|slp 29.the prior year‘s working papers 以前年度
工作底稿
.C HET] d;:H#F+ ( 30.minutes of meeting 会议纪要
g<b
(q| _.}1 Y,Q 31.business risks 经营风险
BeR7LV mE>v (JY 32.appropriateness 适当性
@$:T]N3m 3$ 'eDa[ 33.accounting estimate 会计估计
{
:@MBA34 1UHlA8w7Q 34.management representations 管理层声明
322)r$!" 3P}^Wu 35.going concern assumption 持续经营假设
uGo tX b owR`Z`^h) 36.audit plan 审计计划
0oC5W?>8s LA +BH_t& 37.significant audit areas 重点审计领域
pYxdE|2j B me_# 38.error 错误
sLHUQ(S! E:7R>.g 39.fraud舞弊
k_,wa]ws$ $4Vp l 40.modified or additional procedures 修改或追加审计程序
0aWy!d &7 0o4~Fr 41.misappropriation of assets 侵占资产
'L k&iph (7zdbJX 42.transactions without substance 虚假交易
j Z6]G{ %@q/OVnM 43.unusual pressures 异常压力
o)B`K." NP+*L|-; 44.the suspected noncompliance 涉嫌存在违法行为
b'
5]o
isF
jJPe 45.materialiy 重要性
sJ3O ] G=VbEL^H 46.exceed the materiality level 超过重要性水平
DQ08dP((v HxE`"/~.7k 47.approach the materiality level 接近重要性水平
$ap6Vxjr vG2&qjY1 48.an acceptably low level 可接受水平
X:/Y^Xu Lh_Q@>k 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
7,v}Ap]Pa g!![%*'
b 50.misstatements or omissions 错报或漏报
s{Wj&.)M )ZHo7X 51.aggregate 总计
d*cAm$
'F .tOD 52.subsequent events 期后事项
pD@2Mt0|]= f3E%0cg 53.adjust the financial statements 调整财务报表
12olVTuw 8am/5o 54.perform additional audit procedures 实施追加的审计程序
sI,S(VWor l2.Lh<G 55.audit risk 审计风险
/4x
p?Lo: ~N!-4-~p 56.detection risk 检查风险
gX'nFGqud +\D?H.P 57.inappropriate audit opinion 不适当的审计意见
uG:xd0X+W [BLB
xSL 58.material misstatement 重大的错报
ajJ+Jn\ iC`mj 59.tolerable misstatement 可容忍错报
OZCbMeB{+J QE\t}> 60.the acceptable level of detection risk 可接受的检查风险
dH[T nqJn $Y3mO~ 查看《
注会考试《审计》中的128个英文单词(二) 》
^6?)EM# I5$]{:L|9