R;f!s/^) (yCFpb 1.audit
审计 ;K0kQ<y-Y wbzAX 2.attestation 鉴证
(<pc4#B@* 5dS5, 3.credibility 可信赖程度
1
{dhGX jYRwtP\ 4.audit of financial statements 财务报表
审计 q7C>A`w [|\~-6"7N| 5.agreed-upon procedures 执行商定程序
\&J7>vu^y B`}?rp 6.high levels of assurance 高水平保证
Mjrl KI}f/ DGTSk9iK( 7.compilation 编制
B8:_yAv o [MYd15 8.reliability 可靠性
Q9Wa@gi| }r6SV%]: 9.relevance 相关性
37Z:WJ?
3ADTYt". 10.professional skepticism 职业谨慎
jx&pRjP
BM#cosV7%h 11.objectivity 客观性
h84}lxT
^] hV/$6 8A_ 12. professional competence 专业胜任能力
2;NIUMAMM o jzO?z 13.Senior/CPA-in-charge 项目经理
rE-Xv.
| T+m`a# 14.audit engagement letter 业务约定书
H~1*`m {mMrD 5 15.recurring audit 连续审计
impzqQlZ, 4,T!zT6& 16.the client 委托人
,YJ\
$? ! q!
=VC 17.change
CPA 更换
注册会计师 |<P]yn 7$+n"Cfm 18.the existing CPA 现任注册
会计师
1K&z64Q5J l
njaHol0 19.the successor CPA 后任注册
会计师 b;O]@kBB qCn(~: 20.the preceding CPA前任
注册会计师 BCk$FM@ )R+@vh#Q<$ 21.issue the audit report 出具审计报告
J_OIU#-B Z16G 22.expert 专家
M;={] w@n )Fk%,H-1 23.the board of directors 董事会
p
mcy(< {e
A4y~k 24.knowledge of the entity‘ s business 了解被审计单位情况
lqa.Nj I|,^a|\ 25.assess material misstatement risks评估重大错报风险
B0NKav -kxNJ Gc? 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
@kn0f` 9 W><m[O 27.a general knowledge of —— 初步了解―――的情况
F_U3+J > f2B?Zn 28.a more knowledge of—— 进一步了解的情况
gX5I`mm [s"3g\L'; 29.the prior year‘s working papers 以前年度
工作底稿
~sshhuF 0#KDvCBJ 30.minutes of meeting 会议纪要
V}=9S@$o v{^_3
] 31.business risks 经营风险
&i4*tE3], =O1N*'e 32.appropriateness 适当性
DTk)Y-eQ jzSh|a9_ 33.accounting estimate 会计估计
snOd
3Bw MQY^#N 34.management representations 管理层声明
UP}Ys*
mHB*4L 35.going concern assumption 持续经营假设
-mOSB(#bo /<vbv 36.audit plan 审计计划
pI|Lt T>e!DOW; 37.significant audit areas 重点审计领域
Nt
9M$?\P ehl){Dd^ 38.error 错误
j{SRE1tqh ,J"6(nk 39.fraud舞弊
oE[wOq+ N^pTj<M<g 40.modified or additional procedures 修改或追加审计程序
3t5`,R1@t 4=td}% 41.misappropriation of assets 侵占资产
!*ct3{m XYhN;U}Z 42.transactions without substance 虚假交易
o8.KakrPP l7]:b8 43.unusual pressures 异常压力
<61T)7 sx IvL7jl 44.the suspected noncompliance 涉嫌存在违法行为
F0W4B X:bv
?o>Y 45.materialiy 重要性
A(2_hl- wv>*g:El' 46.exceed the materiality level 超过重要性水平
[X]yj a7s+l= 47.approach the materiality level 接近重要性水平
Fxdu)F,~u Y
m=ihQ| 48.an acceptably low level 可接受水平
-U~]Bugvh KWbnSL8 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
q`_d>l QE*O~Yj 50.misstatements or omissions 错报或漏报
>UvLeS2h:y h3D~?Iom 51.aggregate 总计
Rd@34"O a|rN %hA4 52.subsequent events 期后事项
{I0b%>r= pQAG%i^mF 53.adjust the financial statements 调整财务报表
a~E@scD =(:{>tO_" 54.perform additional audit procedures 实施追加的审计程序
4^cDp!8 8+Sa$R 55.audit risk 审计风险
nf=*KS\v XG FjqZr` 56.detection risk 检查风险
P1KXvc}JGe $Wt0e 4YSu 57.inappropriate audit opinion 不适当的审计意见
\^a(B{ C4wJSQl_I 58.material misstatement 重大的错报
r8>(ayJ, =<Q_&_.60 59.tolerable misstatement 可容忍错报
I,;@\ TP7'tb 60.the acceptable level of detection risk 可接受的检查风险
IlQNo 1 DT *'
r; 查看《
注会考试《审计》中的128个英文单词(二) 》
</!
`m8 \ jej|B#?`