1)vdM(y3j ?HttqK) 1.audit
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7<ZBG m8fxDepFA 2.attestation 鉴证
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8=XO /wVrr%SN 3.credibility 可信赖程度
36e!je [P407Sa" 4.audit of financial statements 财务报表
审计 7$k[cL1 | x/, 5.agreed-upon procedures 执行商定程序
Kr!8H/Z hC=9%u{r? 6.high levels of assurance 高水平保证
YeK PoW EJ"[{AV 7.compilation 编制
\XD&0inv Jn-iIl 8.reliability 可靠性
JiCDY)bu TdlF~ca| 9.relevance 相关性
kTt;3 Ia W/OZ}ky}^ 10.professional skepticism 职业谨慎
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Q47Rriw 11.objectivity 客观性
ojni+} >_ aHvTbpJ 12. professional competence 专业胜任能力
tgKmCI #/\5a;Elc 13.Senior/CPA-in-charge 项目经理
);'8*e' %s6|w=.1 14.audit engagement letter 业务约定书
FT!|YJz<K LcI,Dy|P 15.recurring audit 连续审计
dnSjXyjFB Zqc+PO3lw 16.the client 委托人
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{ HeCQF=R 17.change
CPA 更换
注册会计师 IDyf9Zra? )<nr;n 18.the existing CPA 现任注册
会计师
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Xv@Jjt 7;ZSeQyC 19.the successor CPA 后任注册
会计师 u(S~V+<@Z |t5K!?{i 20.the preceding CPA前任
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FG!.) 21.issue the audit report 出具审计报告
,dOd3y'y -Zh`h8gX 22.expert 专家
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-SnP+X! D7T(B=S6 24.knowledge of the entity‘ s business 了解被审计单位情况
p)NhV why;1z>V 25.assess material misstatement risks评估重大错报风险
tG+ E'OP 7+ QD=j- 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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5b~5a `'H"|WsT 29.the prior year‘s working papers 以前年度
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G'T/I\tB @=B'<&g$Xv 30.minutes of meeting 会议纪要
M}MXR=X, 794V(;sW, 31.business risks 经营风险
]U.1z 1$vsw 32.appropriateness 适当性
}c?/-ab> r*'a-2Au 33.accounting estimate 会计估计
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Q$r1beA {W*_^>;K 35.going concern assumption 持续经营假设
B/u0^! _PUgK\ 36.audit plan 审计计划
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bAS('R;4 38.error 错误
MM8@0t'E X~wkqI#d%E 39.fraud舞弊
No#1Ik w QwPLy O 40.modified or additional procedures 修改或追加审计程序
frV* + s8 S[w 41.misappropriation of assets 侵占资产
xLhN3#^m }+ ";W) R 42.transactions without substance 虚假交易
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xrb %-vT M5DQ{d<r 44.the suspected noncompliance 涉嫌存在违法行为
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G&8)5d[ k1Cx~Q)XC 46.exceed the materiality level 超过重要性水平
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CGmObN8~'F ".aypD)W 48.an acceptably low level 可接受水平
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Lr*W#E 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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yiZL% d67Q@')00 50.misstatements or omissions 错报或漏报
>b9nc\~ V }<Hx3! 51.aggregate 总计
?M?S+@( e`gOc* 52.subsequent events 期后事项
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ykblP37 Z+%Uwj 53.adjust the financial statements 调整财务报表
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*<"& A0Z<1|6r* 54.perform additional audit procedures 实施追加的审计程序
xe ng`! zzmZ`Ya 55.audit risk 审计风险
'wh2787 / O@'XWW 56.detection risk 检查风险
g+shz{3zvz ={_.} 57.inappropriate audit opinion 不适当的审计意见
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%Ez/or(T 58.material misstatement 重大的错报
Z(g9rz']0 R7axm<PR= 59.tolerable misstatement 可容忍错报
Ut"~I)S{LT $@]tTz;b 60.the acceptable level of detection risk 可接受的检查风险
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7U 8$Igo$U- 查看《
注会考试《审计》中的128个英文单词(二) 》
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