Ut:>'TwG D?;8bI%" 1.audit
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)]x/MC:9r 2.attestation 鉴证
LWgYGXWT" <)n8lIK 3.credibility 可信赖程度
l`c&nf6 YEfa8'7R 4.audit of financial statements 财务报表
审计 t\44 Pu% ',GWH:B 5.agreed-upon procedures 执行商定程序
:m*r(i3 USF&; M3 6.high levels of assurance 高水平保证
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;M{@|z[Nv 7.compilation 编制
I3Gz,y+ df@I C@`pB 8.reliability 可靠性
^Wb|Pl qr>:meJy4 9.relevance 相关性
H9'Y` -r ,i KEIxA! 10.professional skepticism 职业谨慎
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4'x4* HPl'u'.Hg 12. professional competence 专业胜任能力
Hc.r/ >C,=elM 13.Senior/CPA-in-charge 项目经理
qK}4r5U -={Z::}S" 14.audit engagement letter 业务约定书
0I6[`*|SX 9MfBsp}c 15.recurring audit 连续审计
Hkq""'Mx+w 5!WQ 16.the client 委托人
[@ExR* &t.9^;( 17.change
CPA 更换
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MrU ,\*PpcU 18.the existing CPA 现任注册
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会计师 d+FS +EI+@hS 20.the preceding CPA前任
注册会计师 yZ7aH|Q81B e}|UVoeH 21.issue the audit report 出具审计报告
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a5 :N!Fe7H, 22.expert 专家
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1e>P EOqvu=$6 23.the board of directors 董事会
]fc9m~0N,\ N}`.N 24.knowledge of the entity‘ s business 了解被审计单位情况
1J$sIY,Ou h<KE)^). 25.assess material misstatement risks评估重大错报风险
?^TjG)e7 R7~H}>uaF 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
zY?GO"U" Oc\Bu6F 27.a general knowledge of —— 初步了解―――的情况
:e9}k5kdk 32DT]{-N! 28.a more knowledge of—— 进一步了解的情况
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xw?Mc{w *#ccz 30.minutes of meeting 会议纪要
ByP "Mt4~vy 31.business risks 经营风险
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Y!.k 8m? 9?OV5 32.appropriateness 适当性
N}ur0 'J0 #$!(8>YJ 33.accounting estimate 会计估计
u= a5Z4 N' Af8&PhyrU 34.management representations 管理层声明
5nq0#0Oc S*3N6*-l" 35.going concern assumption 持续经营假设
.xXe *dm% 4;G:.k!K 36.audit plan 审计计划
#qL?;Zh0S t__UqCq~h 37.significant audit areas 重点审计领域
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88 fH!6b Jt4&%b-T 39.fraud舞弊
:Ny.OA v7rEUS- 40.modified or additional procedures 修改或追加审计程序
W/*2I3a \^<eJfD 41.misappropriation of assets 侵占资产
d*7nz=0&$ c^^[~YWj 42.transactions without substance 虚假交易
yKJKQ9 b21c} rI3 43.unusual pressures 异常压力
bZ!*s xyGk\= S 44.the suspected noncompliance 涉嫌存在违法行为
/jJi`'{U #:rywz+ 45.materialiy 重要性
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//C3tW R"Q=U}?$ 47.approach the materiality level 接近重要性水平
y,$kU1yH7 !acm@"Ea 48.an acceptably low level 可接受水平
gXtyl]K: Rs@2Pe$3 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
an+`>}]F XA`<*QC< 50.misstatements or omissions 错报或漏报
?-^eI! e1'<;;; L 51.aggregate 总计
`<I+(8]Uz @eQIwz 52.subsequent events 期后事项
1EvAV,v" L"Y_:l3"7 53.adjust the financial statements 调整财务报表
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'1?b?nVo ;B[*f?y- 56.detection risk 检查风险
wOH$S=Ba5, 8BnI0l=\ 57.inappropriate audit opinion 不适当的审计意见
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.JQvbnr n[Jpy[4g 58.material misstatement 重大的错报
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x[S8 0pP;[7k\ 59.tolerable misstatement 可容忍错报
BElVkb STMc@MeZU_ 60.the acceptable level of detection risk 可接受的检查风险
c`]_Q1'30w L\L/+yNv:G 查看《
注会考试《审计》中的128个英文单词(二) 》
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