{cm?Q\DT *): |WDR 1.audit
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e}hr& 1Z# $X` 2.attestation 鉴证
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*`M 3.credibility 可信赖程度
{]HiT pn jSY[Y:6md 4.audit of financial statements 财务报表
审计 1>J.kQR^ $D^\[^S 5.agreed-upon procedures 执行商定程序
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Hf`i~6 U**8^:*y#: 7.compilation 编制
rOSov"7 ra$:ibLN 8.reliability 可靠性
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~smBd 9.relevance 相关性
b(*\4n %Rk|B`ST 10.professional skepticism 职业谨慎
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#K 11.objectivity 客观性
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V3V z#tIa 12. professional competence 专业胜任能力
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hTZ 13.Senior/CPA-in-charge 项目经理
0'Pjnk-i U#3N90,N= 14.audit engagement letter 业务约定书
]cp b;UfM 'c35%?] 15.recurring audit 连续审计
k~>(XG[x& ^Oz~T|) 16.the client 委托人
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CPA 更换
注册会计师 7Jn%XxHq ?:;;0kSk 18.the existing CPA 现任注册
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}t)+eSUA `OfhzOp 19.the successor CPA 后任注册
会计师 Q0xO;20 N*Aw-\Bk 20.the preceding CPA前任
注册会计师 +A3/^C0 2 2v"?* 21.issue the audit report 出具审计报告
FuHBzBoM= C]L)nCOBX 22.expert 专家
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Bz]tKJ =g#PP@X]D! 24.knowledge of the entity‘ s business 了解被审计单位情况
4S_f2P2J (!}N&!t 25.assess material misstatement risks评估重大错报风险
pv]@}+<Dt `d_T3^ayu 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
YkKu4f 'm`O34h 27.a general knowledge of —— 初步了解―――的情况
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#HcQ*BiF3 Ik:G5m<ta 29.the prior year‘s working papers 以前年度
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30.minutes of meeting 会议纪要
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+>Jt Id=20og 31.business risks 经营风险
)PN8HJAArh P27Ot1px 32.appropriateness 适当性
i/X3k& Igo`\JY 33.accounting estimate 会计估计
M^kaik $JFjR@j 34.management representations 管理层声明
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GDH 35.going concern assumption 持续经营假设
} 9@rhW s\ *p|vc 36.audit plan 审计计划
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@t.PeoV 37.significant audit areas 重点审计领域
khX/xL 2"6L\8hd2 38.error 错误
0AnL]`"t.3 ?1\5X<|, 39.fraud舞弊
A[P7hMn 0]>bNbLB" 40.modified or additional procedures 修改或追加审计程序
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8]X 41.misappropriation of assets 侵占资产
xU\!UVQ/ N<JI^%HBgP 42.transactions without substance 虚假交易
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1RkN^FZOxq 43.unusual pressures 异常压力
G]B0LUT6c +:Zwo+\kSN 44.the suspected noncompliance 涉嫌存在违法行为
]D6<6OB o#FctM'Z 45.materialiy 重要性
cC8$ oCR? oCo~,~kTR 46.exceed the materiality level 超过重要性水平
0hS&4nW i}T*| P 47.approach the materiality level 接近重要性水平
IsE&k2 SD :lu!%p<$ 48.an acceptably low level 可接受水平
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[w9#6ly 2Wcu. 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
J.~@j;[2 T)tr"<F5NP 50.misstatements or omissions 错报或漏报
caEIE0H~ rbf5~sw&8+ 51.aggregate 总计
!MSa - uNf'Zeo 52.subsequent events 期后事项
cJSNV*< C5=^cH8 53.adjust the financial statements 调整财务报表
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eGMw:H oX6Cd:c- 55.audit risk 审计风险
P#pb48^- lR?1,yLp 56.detection risk 检查风险
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ol4'B 57.inappropriate audit opinion 不适当的审计意见
B)k/]vz)*D f?.}S]u5 58.material misstatement 重大的错报
ccv 9Zx| L/\ 59.tolerable misstatement 可容忍错报
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7gtaI3 "4XjABJ4' 查看《
注会考试《审计》中的128个英文单词(二) 》
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