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^=k{~ 1.audit
审计 (X*9w##x( bCzdszvg3 2.attestation 鉴证
q=njKC au}s=ua~i 3.credibility 可信赖程度
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F,zG;_ 4.audit of financial statements 财务报表
审计 :v_w!+,/ o,J^ e_ 5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证
a/34WFC dKb ^x^ 7.compilation 编制
V7BsE w ~ibF M5m 8.reliability 可靠性
VxkEe z'| X>}@EHT 9.relevance 相关性
[NL -! 5E`JD 10.professional skepticism 职业谨慎
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Uh}+"h5 11.objectivity 客观性
s047"Q .ots?Ns 12. professional competence 专业胜任能力
0TmZ*?3!4 bfhz?,b 13.Senior/CPA-in-charge 项目经理
'^DUq?E4 8]HY. $E 14.audit engagement letter 业务约定书
\TZ|S,FS t?HF-zQ 15.recurring audit 连续审计
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B(<.E2 QypZH"Np 16.the client 委托人
S_$nCyaH2 !O 8.#+ 17.change
CPA 更换
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*y?[<2"$ bf(+ldq 19.the successor CPA 后任注册
会计师 **n y! ncj!KyU 20.the preceding CPA前任
注册会计师 >C*4_J7 q=+wI"[ 21.issue the audit report 出具审计报告
0X#+#[W AJdp6@O+ 22.expert 专家
m2Q$+p@ WU7cF81$ 23.the board of directors 董事会
Bh,Q8%\6 NZP7r;u 24.knowledge of the entity‘ s business 了解被审计单位情况
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#n#HzbT 25.assess material misstatement risks评估重大错报风险
{pC\\} 50*@.!^* 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
UhdqY] x%pRDytA 27.a general knowledge of —— 初步了解―――的情况
p_r4^p\ 8+ hhdy*b 28.a more knowledge of—— 进一步了解的情况
- zQ<ZE 9$wAm89 29.the prior year‘s working papers 以前年度
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!?b/-~o7S c})wD+1 30.minutes of meeting 会议纪要
op.d;lO@ H#`8Ey 31.business risks 经营风险
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3B`Krh M9DgO4xl 32.appropriateness 适当性
hX3@f;[B2 =9<$eLE0 33.accounting estimate 会计估计
%4/xH9 [4: Yi{> 34.management representations 管理层声明
X|' 2R^V. +KP_yUq[ 35.going concern assumption 持续经营假设
>:$"a }jiK3?e 36.audit plan 审计计划
\OY}GRKt kT2Wm/L 37.significant audit areas 重点审计领域
fbV@= (y? fM2^MUp[=1 38.error 错误
e[8UH =`| kV+ R5R 39.fraud舞弊
Sc{Tq\t;% tgB=vIw?3 40.modified or additional procedures 修改或追加审计程序
*6P'q4) &(7$&Q 41.misappropriation of assets 侵占资产
p#=;)1 f"P$f8$ 42.transactions without substance 虚假交易
M $uf:+F 4DM*^=9E 43.unusual pressures 异常压力
x,uBJ Yv=g^tw 44.the suspected noncompliance 涉嫌存在违法行为
wASX\D } d"GDZ[6 45.materialiy 重要性
g}Mi9Kp @,e8t BL 46.exceed the materiality level 超过重要性水平
?BsH{QRYQ _Jy,yMQ^[_ 47.approach the materiality level 接近重要性水平
ayeCi8 Cm410 =b 48.an acceptably low level 可接受水平
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aTf~ cm,4&x6 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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Y/D-V dN0mYlu1| 51.aggregate 总计
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<oDH I&\4C.\> 52.subsequent events 期后事项
xW0Z'== Z/h|\SyJ 53.adjust the financial statements 调整财务报表
y!hi"! L#!$hq9{_ 54.perform additional audit procedures 实施追加的审计程序
Ro~fvL~Ps *{nunb>WO 55.audit risk 审计风险
}Aw47;5q; N%*9&FjrL 56.detection risk 检查风险
ZRPy~wy> u GAh7Sop 57.inappropriate audit opinion 不适当的审计意见
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EyS@ O{u[+g 58.material misstatement 重大的错报
i7s\CY {#9,j]< 59.tolerable misstatement 可容忍错报
5W{hH\E _5 QoWR@u6a 60.the acceptable level of detection risk 可接受的检查风险
2qXo{C3 8$m1eQ`{ 查看《
注会考试《审计》中的128个英文单词(二) 》
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