ceLr;}?Ws ]''tuo2g8 1.audit
审计 D=B :tP &zPM#Q 2.attestation 鉴证
Q'[~$~&`
9y*(SDF 3.credibility 可信赖程度
+!t *LSF ltHuN;C\ 4.audit of financial statements 财务报表
审计 n65fT+; =nCV.Wf 5.agreed-upon procedures 执行商定程序
[-\DC*6 )+.AgqxI 6.high levels of assurance 高水平保证
:(I=z6 /x/W>J2 7.compilation 编制
USXPa[ [n +( 8.reliability 可靠性
lEpPi@2PK Y
'y$k 9.relevance 相关性
FWo`oJeN -./Y 10.professional skepticism 职业谨慎
/sVmQqVY SNV;s, 11.objectivity 客观性
ve4QS P 72y!cK6 12. professional competence 专业胜任能力
(; Zl 5d|+ c< 13.Senior/CPA-in-charge 项目经理
N]|U-fN\ QYWl`Yqf 14.audit engagement letter 业务约定书
K$M,d-
`b !p)cP"fa 15.recurring audit 连续审计
=II
E]<z t;[Q&Jl 16.the client 委托人
E
eCgV{9B ^N~Jm&I 17.change
CPA 更换
注册会计师 SHCVjI6 .gI9jRdKw 18.the existing CPA 现任注册
会计师
,0$b8lb;x/ td+[Na0d 19.the successor CPA 后任注册
会计师 St1>J.k_ (yz8}L3 20.the preceding CPA前任
注册会计师 ,@2d4eg4 POQ1K
O 21.issue the audit report 出具审计报告
5TdI ~#[ ZuMO? 22.expert 专家
v aa
Z [g*]u3s 23.the board of directors 董事会
@aGS~^Uh 4U:+iumy2 24.knowledge of the entity‘ s business 了解被审计单位情况
&nZ.$UK< ,#-^ 25.assess material misstatement risks评估重大错报风险
z
9KsSlS ^ 0 .p $q 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
iAWoKW FkT% -I 27.a general knowledge of —— 初步了解―――的情况
-OP5v8c
f +<I1@C 28.a more knowledge of—— 进一步了解的情况
G,i%:my7 ,K[B/tD{j 29.the prior year‘s working papers 以前年度
工作底稿
wwmODw<tT FJ&zU<E 30.minutes of meeting 会议纪要
8JAT2a61ur
XC{(O:EG 31.business risks 经营风险
H\!u5
o&}` -.WVuc` 32.appropriateness 适当性
k07) g:_ 63-
YWhs; 33.accounting estimate 会计估计
@.iOFY ]QU52R@M 34.management representations 管理层声明
Cj):g,[a !ZV#~t:) 35.going concern assumption 持续经营假设
V1;Qt-i `\P :rn95; 36.audit plan 审计计划
5cQBqH] ArU>./)Q 37.significant audit areas 重点审计领域
?8C+wW tg5jS]O 38.error 错误
Gb\7W M+^
K, 39.fraud舞弊
+CNRSq" .]H]H *wC 40.modified or additional procedures 修改或追加审计程序
S8vmXlD emS +%6U 41.misappropriation of assets 侵占资产
90aPIs- r5iO%JFg 42.transactions without substance 虚假交易
cmN0ya P [nWmY 43.unusual pressures 异常压力
mLY * <p0$Q!^dK= 44.the suspected noncompliance 涉嫌存在违法行为
N<> dg (\/HGxv 45.materialiy 重要性
e#HP+b$ Z#o\9/{(R 46.exceed the materiality level 超过重要性水平
pmW=l/6+V3 Nyqm0C6m^ 47.approach the materiality level 接近重要性水平
?s"v0cg+ q=1SP@;\6 48.an acceptably low level 可接受水平
M*S5&xpX LMG\jc?, 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
Yg]f2ke 4QZy-a*tA 50.misstatements or omissions 错报或漏报
Gj_b GqF8} Ju9v n44 51.aggregate 总计
!d0@^JbM" VDmd+bvJV 52.subsequent events 期后事项
B-gr2- S~Hj.
d4/ 53.adjust the financial statements 调整财务报表
"\=_- ` eXaDx%mM 54.perform additional audit procedures 实施追加的审计程序
.CpF0 +%Gm2e;_u 55.audit risk 审计风险
P*T)/A%4 'Lw\nO. 56.detection risk 检查风险
6kuSkd$. y14@9<~9 57.inappropriate audit opinion 不适当的审计意见
(_08?cN +{w&ksk 58.material misstatement 重大的错报
L
wu;y@[ ,`7GI*Vq 59.tolerable misstatement 可容忍错报
/&dt!.WY^ si;]C~X* 60.the acceptable level of detection risk 可接受的检查风险
68!fcK zLn#p] 查看《
注会考试《审计》中的128个英文单词(二) 》
5nn*)vK { v:0i5h&M