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审计 6sa"O89 N)&4Hy 2.attestation 鉴证
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XL 0flg=U9 3.credibility 可信赖程度
'R&uD~Q 9b?SHzAa 4.audit of financial statements 财务报表
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V7TVt,-3 5.agreed-upon procedures 执行商定程序
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7.compilation 编制
:SxW.?[%u K(XN-D/c 8.reliability 可靠性
",{ibh)g$` 3pmWDG6L 9.relevance 相关性
5MzFUv0) wO2_DyMm@ 10.professional skepticism 职业谨慎
@-OnHE w1UA?+43 11.objectivity 客观性
4nAa`(62 ^!q?vo\j| 12. professional competence 专业胜任能力
)]#aa uC+ r!,}Z=cGe 13.Senior/CPA-in-charge 项目经理
t'm;:J1 \P1=5rP 14.audit engagement letter 业务约定书
*!^<m0 *'"^NSJ 15.recurring audit 连续审计
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wCk~CkC? XNgDf3T 17.change
CPA 更换
注册会计师 (MHAJ]Rx TNJG#8 n%Y 18.the existing CPA 现任注册
会计师
Y'e eA 2O kp\\"+,VC 19.the successor CPA 后任注册
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注册会计师 k<+0o)) /t-fjB{=G 21.issue the audit report 出具审计报告
O0>A+o[1F zS]8V?` 22.expert 专家
:6q]F<oK >[6{LAe~hp 23.the board of directors 董事会
-|rLs$V1r zXsc1erli 24.knowledge of the entity‘ s business 了解被审计单位情况
F7")]q3I~ r]ShZBAbYp 25.assess material misstatement risks评估重大错报风险
c)0amM xooY'El*# 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
^9-&o GA`PY-Vs) 27.a general knowledge of —— 初步了解―――的情况
;Eec5w1 -Z-IF#% 28.a more knowledge of—— 进一步了解的情况
FYS/##r /k"`7`! 29.the prior year‘s working papers 以前年度
工作底稿
-7!&@wuQ >3u]OSb 30.minutes of meeting 会议纪要
P=1I<Pew Cye$H9 2 31.business risks 经营风险
/.M+fr S 9Ct` 32.appropriateness 适当性
Tlj:%yK2 E\m5%bK\B 33.accounting estimate 会计估计
0P>OJYFr' nL:SG{7 34.management representations 管理层声明
!`bio cA /*Qq[C 35.going concern assumption 持续经营假设
'Peni1_ LW:o8ES33 36.audit plan 审计计划
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y}2+Kk 37.significant audit areas 重点审计领域
e?bYjJq s( <uo{ 38.error 错误
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Ap{}^ *Ei|fe$sa 40.modified or additional procedures 修改或追加审计程序
XYoIFv?' 1c+]gIe 41.misappropriation of assets 侵占资产
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?X?&~3iD% r6'UUu 43.unusual pressures 异常压力
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F_uY{bg d3^OEwe 45.materialiy 重要性
;V<iL? \Ep0J $ #o 46.exceed the materiality level 超过重要性水平
[Pe#kzLX `MP|Ovns:H 47.approach the materiality level 接近重要性水平
VDB;%U*D 1+`l7'F 48.an acceptably low level 可接受水平
)rLMIk vILy>QS) 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
^[Cv26 {2`=qt2 50.misstatements or omissions 错报或漏报
j'i0*"x qC!&x,}3 51.aggregate 总计
z'p:gv] J/);"bg_O 52.subsequent events 期后事项
JN6-Z2 FI8Oz, 53.adjust the financial statements 调整财务报表
0tk#Gs[ x( mE<UQN 54.perform additional audit procedures 实施追加的审计程序
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V E2tq k% aj,)P3DJu 56.detection risk 检查风险
^BZkHAp %=j3jj[ 57.inappropriate audit opinion 不适当的审计意见
<*H^(0 >*twTlb{ 58.material misstatement 重大的错报
=rPrPb :"0J=>PH: 59.tolerable misstatement 可容忍错报
O?EB8RB 1G~S|,8p 60.the acceptable level of detection risk 可接受的检查风险
!S%6Uzsj `nR %Cav,U 查看《
注会考试《审计》中的128个英文单词(二) 》
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