Sh2BU3 7^7Jh&b)/ 1.audit
审计 klR\7+lK bq2f?uD-} 2.attestation 鉴证
8'"=y}]H~ dmWCNeja. 3.credibility 可信赖程度
'3b'moy ob;O,&e0> 4.audit of financial statements 财务报表
审计 _G&gF.| .e5d#gE0 5.agreed-upon procedures 执行商定程序
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Z2t\4|wr: NBL%5!' 7.compilation 编制
U&ytZ7iB N%?R( 8.reliability 可靠性
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.DI?-=p|_# Bi2 c5[3 10.professional skepticism 职业谨慎
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L]e]<h( %!r.)Wx|2 11.objectivity 客观性
n@L@pgo%~ %Zp|1J'" 12. professional competence 专业胜任能力
h*R w^5,c r1TdjnP,2^ 13.Senior/CPA-in-charge 项目经理
Y1ks'=c> PXyv);#Q` 14.audit engagement letter 业务约定书
@C<ofg3E `{|w*)mD 15.recurring audit 连续审计
nEUUD3a kno[ !A7_6 16.the client 委托人
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O#C eyuyaSE 17.change
CPA 更换
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9L 18.the existing CPA 现任注册
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14"+ctq $H)QUFyC 19.the successor CPA 后任注册
会计师 Rx.v/H ;?k<L\zaw 20.the preceding CPA前任
注册会计师 !Sw=ns7 /z_]7] 21.issue the audit report 出具审计报告
KZTLIZxI- h!ogH >S~ 22.expert 专家
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(u*u v3aPHf 24.knowledge of the entity‘ s business 了解被审计单位情况
xr{Ym99E$ y%X!l(gQ 25.assess material misstatement risks评估重大错报风险
Rpv[rvK' @gfW*PNjlP 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
4y#XX[2Wj zPxR=0| 27.a general knowledge of —— 初步了解―――的情况
ALy7D*Z]w YVwpqOE.= 28.a more knowledge of—— 进一步了解的情况
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4g"%?xN 29.the prior year‘s working papers 以前年度
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x+j@YWDpG" x1?mE)n] 30.minutes of meeting 会议纪要
!\<a2>4$T NhCucSU<K 31.business risks 经营风险
I/XSW # J8!2Tt 32.appropriateness 适当性
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SDC'S]{ew I8YUq 34.management representations 管理层声明
gHp*QL\?9 eb}P/ 35.going concern assumption 持续经营假设
rVqQo`K\ 6^WNwe\ 36.audit plan 审计计划
0F@ ~[W|2 }%8ZN : 37.significant audit areas 重点审计领域
L2,2Sn*4i >x JzV 38.error 错误
6e rYjq In^mE(8YO 39.fraud舞弊
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M2 |!,2 40.modified or additional procedures 修改或追加审计程序
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Ga5*tWj gK QJ^a\! 42.transactions without substance 虚假交易
5, ,~k= mpug#i6q 43.unusual pressures 异常压力
F5qA!jZ1] P*A+k"DU1 44.the suspected noncompliance 涉嫌存在违法行为
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EE7Ex? 45.materialiy 重要性
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,A;. h/t;ZLUAZP 46.exceed the materiality level 超过重要性水平
9gcW; xy7A^7Li 47.approach the materiality level 接近重要性水平
7%i'F=LzT O{_t*sO9q* 48.an acceptably low level 可接受水平
:31_WJ^ "t&=~eOe3 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
?E"192,z@ v?OVhV 50.misstatements or omissions 错报或漏报
pE&G]ZC 46}U+> 51.aggregate 总计
Vo@7G@7K( LDc EjFK( 52.subsequent events 期后事项
}bv+^# nsRCDUCi 53.adjust the financial statements 调整财务报表
\jwG*a XnZ$%?$ 54.perform additional audit procedures 实施追加的审计程序
FC] *^B 7K\v= 55.audit risk 审计风险
Tse#{ Gu*y7I8 56.detection risk 检查风险
0[l}@K? ^)~Smj^d 57.inappropriate audit opinion 不适当的审计意见
QQS*r}> VGc*aQYa 58.material misstatement 重大的错报
P+o"]/7U {&n- @$? 59.tolerable misstatement 可容忍错报
D<6$@ZJ *'-4%7C`1 60.the acceptable level of detection risk 可接受的检查风险
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x fWmc$r5n]( 查看《
注会考试《审计》中的128个英文单词(二) 》
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