~uj#4>3T eQ$Y0qH1E 1.audit
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b!x: 2.attestation 鉴证
T`9lV2x*P g{7.r-uu 3.credibility 可信赖程度
fW{(lPx (o 5s"b 4.audit of financial statements 财务报表
审计 :">!r.Q %vn|k[nD 5.agreed-upon procedures 执行商定程序
~k"=4j9 R"-mKT} 6.high levels of assurance 高水平保证
`{f}3bO7C G0CW}e@) 7.compilation 编制
.UQzPnK =J18eH!] 8.reliability 可靠性
wy<\Tg^J C(eTR1 9.relevance 相关性
*^\Ef4Lh +! ]zA4x 10.professional skepticism 职业谨慎
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$O]Eu! 11.objectivity 客观性
OTvPU kp* Fe# 1 12. professional competence 专业胜任能力
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_:ReN_0 14.audit engagement letter 业务约定书
`}D,5^9] 8Q.T g. 15.recurring audit 连续审计
o8 IL$: t=BUN 16.the client 委托人
F3y9@dA] hXcyoZ8 17.change
CPA 更换
注册会计师 ]P9l jwR ^4y,W]JUDt 18.the existing CPA 现任注册
会计师
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会计师 sSr&:BOsi ](Xb_xMf 20.the preceding CPA前任
注册会计师 jrCfWa}z M f}~{+ 21.issue the audit report 出具审计报告
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22.expert 专家
]RwpX ^ 1 '@a}H9>} 23.the board of directors 董事会
*2ZjE!A CLxynZ\ ; 24.knowledge of the entity‘ s business 了解被审计单位情况
B~?*?Z' OstQqV%@ 25.assess material misstatement risks评估重大错报风险
+xRK5+}9 >>QY'1Eu 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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27.a general knowledge of —— 初步了解―――的情况
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{~#? 28.a more knowledge of—— 进一步了解的情况
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S:u:z=:r 30.minutes of meeting 会议纪要
Z@yW bjE7Z O24m;oHM 31.business risks 经营风险
|sa]F5 SDC4L <! 32.appropriateness 适当性
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Rb dydc}n 33.accounting estimate 会计估计
~b(i&DVK xn?a. 3b' 34.management representations 管理层声明
d}Xr} M5i%jZk 35.going concern assumption 持续经营假设
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>|J`s~? '%>=ZhO 37.significant audit areas 重点审计领域
y>S.?H:P /hpY f]t 38.error 错误
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<'}YyU= ov|d^)' 40.modified or additional procedures 修改或追加审计程序
f<-Jg r^2p*nr} 41.misappropriation of assets 侵占资产
Dxtp2wu%t pk>^?MO 42.transactions without substance 虚假交易
q~rEq%tk .7^c@i[ 43.unusual pressures 异常压力
e*sfPHt [.K1iZyTi 44.the suspected noncompliance 涉嫌存在违法行为
NxfOF C:GK,?!Jn' 45.materialiy 重要性
V[mT<Lc md+nj{Ib 46.exceed the materiality level 超过重要性水平
G3C~x.(f OwuE~K7b{ 47.approach the materiality level 接近重要性水平
b}\N;D.{ -7SAK1c$ 48.an acceptably low level 可接受水平
-Mip,EO {GvJZ!,RCg 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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06^U 50.misstatements or omissions 错报或漏报
]{!U@b G`+T+ 51.aggregate 总计
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52.subsequent events 期后事项
Id*Ce2B u\a#{G;Z 53.adjust the financial statements 调整财务报表
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55.audit risk 审计风险
w?3p';C Gw=B:kGk 56.detection risk 检查风险
N%kt3vmQ_ rUwZMli 57.inappropriate audit opinion 不适当的审计意见
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f^r^P 58.material misstatement 重大的错报
Fiv3 {. -M~8{buxv 59.tolerable misstatement 可容忍错报
f0A{W/0n f W!a|?e$ 60.the acceptable level of detection risk 可接受的检查风险
Moy <@+ Ha(c'\T(\ 查看《
注会考试《审计》中的128个英文单词(二) 》
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