B;WCTMy} T Ge_G_'o 1.audit
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!*e~j@ |%v^W 3 2.attestation 鉴证
s79r@])= p8Q1-T3v 3.credibility 可信赖程度
&0f,~ /%Z 8X0z~& 4.audit of financial statements 财务报表
审计 'n|5ZhXPB }`"6aM 5.agreed-upon procedures 执行商定程序
Jo}eeJ;k 4fzZ;2sl} 6.high levels of assurance 高水平保证
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pt!V y==CTY@ 7.compilation 编制
|)81Lz 'RRE|L, 8.reliability 可靠性
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3) 9.relevance 相关性
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9Mi= 10.professional skepticism 职业谨慎
cAc@n6[`3 Z8oK2Dw 11.objectivity 客观性
%IRi1EmN8 2m[<]$ 12. professional competence 专业胜任能力
gNhQD*+>{ :yjFQ9^?& 13.Senior/CPA-in-charge 项目经理
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$JmzrE 14.audit engagement letter 业务约定书
MS]r:X6 gO^gxJ'0t 15.recurring audit 连续审计
N?>vd* PT9*)9<L 16.the client 委托人
:eg4z ) JG,%qFlk 17.change
CPA 更换
注册会计师 U?=Dg1 {_Gs*<. 18.the existing CPA 现任注册
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<9%R\_@$H &M'*6A 19.the successor CPA 后任注册
会计师 >U3cTEs cj @vB!u[{ 20.the preceding CPA前任
注册会计师 'ah[(F<*@e |W\(kb+ 21.issue the audit report 出具审计报告
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6R0D} YDFyX){ 23.the board of directors 董事会
7!$^r$t N"1B/u 24.knowledge of the entity‘ s business 了解被审计单位情况
[h:T*(R? Ki~1qu: 25.assess material misstatement risks评估重大错报风险
7`YEH2 @gtQQxf" 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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'8J.R 27.a general knowledge of —— 初步了解―――的情况
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28.a more knowledge of—— 进一步了解的情况
g>9kXP+ 3Le{\}-$. 29.the prior year‘s working papers 以前年度
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orvp*F{7[H h65-s 30.minutes of meeting 会议纪要
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p[lA\@l[ 31.business risks 经营风险
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7tX 32.appropriateness 适当性
hiw|2Y&` Ip]KPrwp 33.accounting estimate 会计估计
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[!{ +&"zU GTIc 34.management representations 管理层声明
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?m 35.going concern assumption 持续经营假设
:#~j:C| PJ'E/C)i 36.audit plan 审计计划
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V Zoc0!84<z 38.error 错误
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"v4B5:bmqW kn"(A.R 40.modified or additional procedures 修改或追加审计程序
O s.4) XEZF{lP 41.misappropriation of assets 侵占资产
l?^4!&Nm wuJ4kW$ 42.transactions without substance 虚假交易
9]wN Bd Bng@-#`/ 43.unusual pressures 异常压力
s&!a g2/8~cn8z 44.the suspected noncompliance 涉嫌存在违法行为
x~j`@k,; ApXy=?fc 45.materialiy 重要性
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u^`Ha }XM(:|8J, 46.exceed the materiality level 超过重要性水平
<nK?L cP LAe6`foW/ 47.approach the materiality level 接近重要性水平
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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
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{<9]' ?_"ik[w} 50.misstatements or omissions 错报或漏报
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hzbw>g+ 52.subsequent events 期后事项
H =^`! c#tjp(- 53.adjust the financial statements 调整财务报表
#3 pb(fbw ?vHU# 54.perform additional audit procedures 实施追加的审计程序
ye? 'Ze ;x1PS 55.audit risk 审计风险
:7?FF'u n`&U~s8w 56.detection risk 检查风险
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|#u': &&RimoIeo 57.inappropriate audit opinion 不适当的审计意见
xZF}D/S?Ov )$bS}. 58.material misstatement 重大的错报
W$2C47i 5vZ^0yFQ 59.tolerable misstatement 可容忍错报
8rS:5:Hi l9u!aD 60.the acceptable level of detection risk 可接受的检查风险
h"lv7;B$ LRG6:& 查看《
注会考试《审计》中的128个英文单词(二) 》
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