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审计 x%r$/= nvf5a-C+q 2.attestation 鉴证
XWAIW=. |Vqm1.1/Zv 3.credibility 可信赖程度
&hkD"GGe %;ED}X 4.audit of financial statements 财务报表
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it 5.agreed-upon procedures 执行商定程序
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b 6.high levels of assurance 高水平保证
1Z)P.9c "lu^ 7.compilation 编制
DJgM>&Y6, B=K<k+{6" 8.reliability 可靠性
1aO(+](; 6Aqv*<1=62 9.relevance 相关性
?]Hs~n- )cRHt: 10.professional skepticism 职业谨慎
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c 11.objectivity 客观性
[&*irk NR(rr. 12. professional competence 专业胜任能力
qjkWCLOd jZqa+nG51 13.Senior/CPA-in-charge 项目经理
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P| 14.audit engagement letter 业务约定书
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~Q;q> hz;SDaBA 15.recurring audit 连续审计
@HMH>;haE iUh7eR9 16.the client 委托人
N?{Zrff2"O *vRHF1)L 17.change
CPA 更换
注册会计师 NiVLx_<Pr' ufR>*)_+ 18.the existing CPA 现任注册
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会计师 KYB3n85 1 2i!R>` 20.the preceding CPA前任
注册会计师 c/bT5TIEWs p%>!1_'( 21.issue the audit report 出具审计报告
"~=}& g~K-'Nw 22.expert 专家
Pfvb?Hy w/o8R3F 23.the board of directors 董事会
V4"o.G3\o e[T3,2C 24.knowledge of the entity‘ s business 了解被审计单位情况
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`O3#/1+ 25.assess material misstatement risks评估重大错报风险
._x"b5C %1;Y`> 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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^8oN~HLZ 27.a general knowledge of —— 初步了解―――的情况
LL3| U v8E:64 28.a more knowledge of—— 进一步了解的情况
,:}VbQ:3I (0 t{ 29.the prior year‘s working papers 以前年度
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?P7QAolrr NPBOG1q% 30.minutes of meeting 会议纪要
X%*BiI -6F\= 31.business risks 经营风险
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jk?If 07 32.appropriateness 适当性
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7X#| 33.accounting estimate 会计估计
%:l\Vhhz E?K(MT&@ 34.management representations 管理层声明
K~UT@,CS60 Q"pZPpl& 35.going concern assumption 持续经营假设
ri"=)] 'SG<F,[3 36.audit plan 审计计划
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,0Udz0 m7>)p]] 39.fraud舞弊
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**9[e[(X O'k<4'TC 41.misappropriation of assets 侵占资产
W-RshZ\ :Z;kMrU 42.transactions without substance 虚假交易
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3=L5Y/ 43.unusual pressures 异常压力
&s.-p_4w^D !qs~j=;y3 44.the suspected noncompliance 涉嫌存在违法行为
czo*_q% V,tYqhQ3 45.materialiy 重要性
M|z4Dy 14-uy.0[ 46.exceed the materiality level 超过重要性水平
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]CnT4[f! 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
,}OQzK/"mP H8qAj 50.misstatements or omissions 错报或漏报
|2X+( F Ed PTA_erU 51.aggregate 总计
olDzmy(=W* MIAC'_<-e 52.subsequent events 期后事项
9@p+g`o DoJ3zYEk 53.adjust the financial statements 调整财务报表
lS`VJA6l. ?0+J"FH# W 54.perform additional audit procedures 实施追加的审计程序
( v=Z$#l Mg^3Y'{o 55.audit risk 审计风险
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a4:Jdr 56.detection risk 检查风险
Ria*+.k@"B W(*?rA- PP 57.inappropriate audit opinion 不适当的审计意见
/{X2:g { ?)c9!hR 58.material misstatement 重大的错报
xOpCybmc 3)py|W%X$ 59.tolerable misstatement 可容忍错报
Je~Ybh +Xr87x; 60.the acceptable level of detection risk 可接受的检查风险
h IUO=f #>\8m+h 9 查看《
注会考试《审计》中的128个英文单词(二) 》
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