3).o"AN h @,e`Z 1.audit
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4_;2Y XBQ< 2.attestation 鉴证
e9`uD|KAS| $#7J\=GZ+ 3.credibility 可信赖程度
B.mbKntK)R q _] 4.audit of financial statements 财务报表
审计 RQpIBsj +8)]m< 5.agreed-upon procedures 执行商定程序
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ztL3(|X6 6.high levels of assurance 高水平保证
!P~ PF:W~| mbX)'. +L 7.compilation 编制
Cj !i)- =,d* {m~A 8.reliability 可靠性
:#\B {)( FQ^<, 9.relevance 相关性
XiRT|%j g|._n 10.professional skepticism 职业谨慎
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c+8>EU AW (~G5t(+ 14.audit engagement letter 业务约定书
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|/vD+ XSp x''l 15.recurring audit 连续审计
V5u}C-o Ig02M_ 16.the client 委托人
fVH*dX'Jz N[,VSO& 17.change
CPA 更换
注册会计师 m@G<ZCMZ )l#%.Z9 18.the existing CPA 现任注册
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h0F0d^W. T/GgF&i3 19.the successor CPA 后任注册
会计师 ]_ejDN\>{V < QDr,Hj 20.the preceding CPA前任
注册会计师 }fJ:wku _K0izKTA. 21.issue the audit report 出具审计报告
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J0z4I} 22.expert 专家
:BL'>V R3B5-^s 23.the board of directors 董事会
lL(p]!K' I|g@W_ 24.knowledge of the entity‘ s business 了解被审计单位情况
z^gQ\\,4 &RKH2R 25.assess material misstatement risks评估重大错报风险
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9 'v\1:zi 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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t} *l?$` 27.a general knowledge of —— 初步了解―――的情况
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>6./{ oLrkOn/aY 28.a more knowledge of—— 进一步了解的情况
UAsF0&] c*x J=Gz6d 29.the prior year‘s working papers 以前年度
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8 V!T^wh; 30.minutes of meeting 会议纪要
Ws-6W!Ib% ;cv.f>Cm 31.business risks 经营风险
Z/2,al\ IajD;V 32.appropriateness 适当性
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xwTijSj 33.accounting estimate 会计估计
>Z#uFt0<Pm k$e D(cW$ 34.management representations 管理层声明
%`xV'2H #4P8Rzl$/ 35.going concern assumption 持续经营假设
K #qoR /: .S~@BI(|< 36.audit plan 审计计划
`Y\gSUhzS W(;x\Nc7 37.significant audit areas 重点审计领域
xS=_yO9- iYk':iv}S 38.error 错误
Uc_jQ4e_ y;Qy"-)qb 39.fraud舞弊
8[8|*8xqs @v>l[6]>^ 40.modified or additional procedures 修改或追加审计程序
<Q2u)m' :PgF 41.misappropriation of assets 侵占资产
JB&G~7Q85 P@qMJ}<j 42.transactions without substance 虚假交易
X AQGG> kUNj4xp) 43.unusual pressures 异常压力
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8';m)Jc *:a'GC%/ 45.materialiy 重要性
iV5}U2Vh wk" l[cH> 46.exceed the materiality level 超过重要性水平
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AIKZM< {DU"]c/S 47.approach the materiality level 接近重要性水平
?n)Xw)] x>}B# 48.an acceptably low level 可接受水平
YTQ5sFuGM ,Z^Ca15z 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
Vwjk[ DOL z8IPhE@ 50.misstatements or omissions 错报或漏报
59V#FWe- O/mR9[} 51.aggregate 总计
Ve)ClH/DW N? M 52.subsequent events 期后事项
b)N[[sOt 2b5 #PcKa 53.adjust the financial statements 调整财务报表
>^dyQyK Rv98\VD" 54.perform additional audit procedures 实施追加的审计程序
KacR?Al !{;[xXK4M 55.audit risk 审计风险
VM7 !0 =4eUAeH {w 56.detection risk 检查风险
aYqm0HCT 2+z1h^)W 57.inappropriate audit opinion 不适当的审计意见
m#JI!_~! K4C^m|e 58.material misstatement 重大的错报
2gt+l?O<PS uKv&7p@|_) 59.tolerable misstatement 可容忍错报
te i`/ ^o YPyk`9 60.the acceptable level of detection risk 可接受的检查风险
xq2V0Jp1u ~/2g)IS 查看《
注会考试《审计》中的128个英文单词(二) 》
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