BO[+E'2 d:A\<F 1.audit
审计 Yd[U pi|\0lH6W 2.attestation 鉴证
W&HF?w}s G!nl'5|y 3.credibility 可信赖程度
<_=JMA5 a:=q8Qy 4.audit of financial statements 财务报表
审计 GVeL~Q lQ+Ru8I 5.agreed-upon procedures 执行商定程序
43+EX.c o^8*aH)I>Y 6.high levels of assurance 高水平保证
Jw2B&)k/ , - QR 7.compilation 编制
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K:yU4V 8.reliability 可靠性
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JJ'V 9.relevance 相关性
&/ \O2Aw8 E7V38Z 10.professional skepticism 职业谨慎
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L yb[{aL^4% 11.objectivity 客观性
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A KX0<j 12. professional competence 专业胜任能力
N<p5p0 X7t5b7 13.Senior/CPA-in-charge 项目经理
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$IfU 14.audit engagement letter 业务约定书
s;vWR^Ll `)0Rv|? 15.recurring audit 连续审计
CW.&Y?>Tv Mr$# e 16.the client 委托人
hfJrQhmE FgXu1- 17.change
CPA 更换
注册会计师 `6|i&w:b d\v$%0 18.the existing CPA 现任注册
会计师
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z-5GH| 19.the successor CPA 后任注册
会计师 JQ~y- lt $Sp*)A]E` 20.the preceding CPA前任
注册会计师 yTzY? ^>3tYg&7 21.issue the audit report 出具审计报告
b7?U8/#' <8}KEe4 22.expert 专家
;n%]*v qzuQq94k 23.the board of directors 董事会
9zXu6<|qrL }wvwZ`5t 24.knowledge of the entity‘ s business 了解被审计单位情况
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z'+1+B' _<u8%\ 25.assess material misstatement risks评估重大错报风险
L!CX& %1Vu=zCAW 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
\hjk$Gq G3 Idxs 27.a general knowledge of —— 初步了解―――的情况
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B-MPuB #Tr;JAzVjG 28.a more knowledge of—— 进一步了解的情况
X=rc3~}f .OVW4svX 29.the prior year‘s working papers 以前年度
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L9E;Uii0 <dju6k7uz 30.minutes of meeting 会议纪要
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K/s 31.business risks 经营风险
F Q8RK~?` Qv9*p('~A 32.appropriateness 适当性
2rK-X_} !!?+M @ 33.accounting estimate 会计估计
jxRF" GD '5|Q<5!o 34.management representations 管理层声明
Nrab*K(][ \_m\U.* 35.going concern assumption 持续经营假设
Z!C`f/h9 b*I&k": 36.audit plan 审计计划
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F ,pQ'w7 37.significant audit areas 重点审计领域
6F|Hg2tpz /'8*aUa 38.error 错误
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mQwk!* U QU-7Ch#8 40.modified or additional procedures 修改或追加审计程序
sDLVYD ua]\xBWx 41.misappropriation of assets 侵占资产
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(PCimT=5 42.transactions without substance 虚假交易
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oso1uAOfp 43.unusual pressures 异常压力
yj}bY?4I J6@(X8w{j 44.the suspected noncompliance 涉嫌存在违法行为
u)q2YLK8 9[epr+f 45.materialiy 重要性
kPx]u\ O:oU`vE 46.exceed the materiality level 超过重要性水平
Ze$^UR N.fQ7z=Z(M 47.approach the materiality level 接近重要性水平
kjLsk- ^@|<'g.R- 48.an acceptably low level 可接受水平
wQo6!H"K aGq_hP 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
x'E'jh% ?6gDbE% 50.misstatements or omissions 错报或漏报
tJ?qcT? 2 pM 51.aggregate 总计
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HPrv} 52.subsequent events 期后事项
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:#EaH 53.adjust the financial statements 调整财务报表
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Ma<cx [OFTP#}c 54.perform additional audit procedures 实施追加的审计程序
Xm"w,J& #hy5c,}> 55.audit risk 审计风险
TnvHO_P, ;Zx K3/(7 56.detection risk 检查风险
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6]Hm 57.inappropriate audit opinion 不适当的审计意见
2- Npw%; mr{k>Un\ 58.material misstatement 重大的错报
++J Bbuzj! !L0E03')k 59.tolerable misstatement 可容忍错报
C&gOA8nf 4*N@=v 60.the acceptable level of detection risk 可接受的检查风险
6SW|H"!! EO o'a 查看《
注会考试《审计》中的128个英文单词(二) 》
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