Y|Iq~Qy~ ^Q/*on;A,/ 1.audit
审计 }EK{UM9y c%H' jB[ 2.attestation 鉴证
I"Oq< _ `4Yo-@iVP 3.credibility 可信赖程度
C6!F6Stn]g @N*|w
Kc+ 4.audit of financial statements 财务报表
审计 Uh}PB3WZ ?q
h-#,O9B 5.agreed-upon procedures 执行商定程序
?cU,%<r at uqo3 6.high levels of assurance 高水平保证
w~lH2U'k} Jf YgZ\# 7.compilation 编制
"Q?+T:D8| `fv5U% 8.reliability 可靠性
S?~0)EXj( !fOPYgAGKn 9.relevance 相关性
G m~ ./- GZ%vFje_
K 10.professional skepticism 职业谨慎
'I[?R&j$G -TUJ"ep]QJ 11.objectivity 客观性
N'
hT 0ho;L 0Nr' 12. professional competence 专业胜任能力
v$ ti=uk$ I)rnF 13.Senior/CPA-in-charge 项目经理
F*72g)hVh %>Kba M1b 14.audit engagement letter 业务约定书
VAPeMO
ck \xYVnjG, 15.recurring audit 连续审计
EPm~@8@"j? c1YDln 16.the client 委托人
Al>d
21U @16GF!. 17.change
CPA 更换
注册会计师 /\mtCa.O tv#oEM9esl 18.the existing CPA 现任注册
会计师
0 R6:3fV6R t"=5MaQk- 19.the successor CPA 后任注册
会计师 b:==:d:0s BP/nK. 20.the preceding CPA前任
注册会计师 kR =sr/{ R1];P*>%gZ 21.issue the audit report 出具审计报告
xo>0j# C- .;m 22.expert 专家
k:0j;\Sx
PTe L3L 23.the board of directors 董事会
Exb64n-_= ]!/ 24.knowledge of the entity‘ s business 了解被审计单位情况
L(y70T !XPjRd q 25.assess material misstatement risks评估重大错报风险
ee
{ToK j=r1JV
@ 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
o1AbB?%= TgiZ
% G 27.a general knowledge of —— 初步了解―――的情况
bzr2Zj{4 I&-r^6Yx 28.a more knowledge of—— 进一步了解的情况
10SI&O 5m8u :6kQu 29.the prior year‘s working papers 以前年度
工作底稿
vJWBr:`L W!{RJWe
30.minutes of meeting 会议纪要
}g bLWx'iG U5Hi9fe 31.business risks 经营风险
yE}\4_0I/ y4-kuMYR 32.appropriateness 适当性
#Oka7.yz aTcz5g0" 33.accounting estimate 会计估计
* %D_\0; {JE [ 34.management representations 管理层声明
e=i X]%^ ~[;r)
g\ 35.going concern assumption 持续经营假设
7FC!^)x1 Qs1p 36.audit plan 审计计划
56;u7 g
p:0 Y 37.significant audit areas 重点审计领域
jVff@)_S :>FN|fz 38.error 错误
X1#Ar) VZ9 p " 39.fraud舞弊
gUklP(T=u +?J N_aR 40.modified or additional procedures 修改或追加审计程序
Rqe.=+Qs Q yqOtRk 41.misappropriation of assets 侵占资产
{4g'; 6KddHyFz 42.transactions without substance 虚假交易
SkjG} Oiib2Ov 43.unusual pressures 异常压力
<K CI@ Xb"i/gfxt 44.the suspected noncompliance 涉嫌存在违法行为
| 6{JINW DzVCEhf 45.materialiy 重要性
yCQvo(V[F Z9vMz3
^N 46.exceed the materiality level 超过重要性水平
JSL&`
` cL9gaD$;) 47.approach the materiality level 接近重要性水平
aE~T!h mG[jR*JW 48.an acceptably low level 可接受水平
u@Hz7Q}
P m)A:w.o 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
x?L0R{?WW VeQGdyh
Y 50.misstatements or omissions 错报或漏报
xJ>5 ol J
8
KiL 51.aggregate 总计
_r:Fmn_%- Ph^1Ko"2 52.subsequent events 期后事项
cZVx4y%kz L3b0e_8>R 53.adjust the financial statements 调整财务报表
W&hW N9iR O>L,
G)g 54.perform additional audit procedures 实施追加的审计程序
f&<+45JI Sr
\y1nt 55.audit risk 审计风险
_Q+c'q Zkl {Z2nc)|7C 56.detection risk 检查风险
]Thke 4 y i$+rPF1 57.inappropriate audit opinion 不适当的审计意见
?^U? ua6 >haihT 58.material misstatement 重大的错报
8:0/Cj 3dN`Q:1R9 59.tolerable misstatement 可容忍错报
d5^^h<' Y%;J/4dd 60.the acceptable level of detection risk 可接受的检查风险
|R.yuSL)( Gaz
va/e 查看《
注会考试《审计》中的128个英文单词(二) 》
^BA
I/WP ,#2~<