ml2HA4X&$Y N:.bnF( 1.audit
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,' 2.attestation 鉴证
{DR+sE /zM7G?y 3.credibility 可信赖程度
=r2d{ f]ef 1# 4.audit of financial statements 财务报表
审计 7+bzCDKU [z9i v~ 5.agreed-upon procedures 执行商定程序
|SmN.*&(9 %K4-V5f 6.high levels of assurance 高水平保证
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Z&HQC O1"!'Gk[!L 7.compilation 编制
{lA@I*_lj `y(3:##p 8.reliability 可靠性
Et(prmH f~Su F,o@h 9.relevance 相关性
uQlV zN.? `:&{/|uP7 10.professional skepticism 职业谨慎
s.U p<Rw m,b<b91 11.objectivity 客观性
~F-,Q_|- p#w,+)1!d 12. professional competence 专业胜任能力
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Jf''e3 13.Senior/CPA-in-charge 项目经理
l`k3!EZDS R!=XMV3$PH 14.audit engagement letter 业务约定书
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& _1a2Z\ 15.recurring audit 连续审计
wFD.3! ?w+T_EH 16.the client 委托人
e)M1$ GUxhCoxb 17.change
CPA 更换
注册会计师 ]KmYPrCl0 NTC,Vr\A 18.the existing CPA 现任注册
会计师
C^a~)r.h l6~eb=u;9g 19.the successor CPA 后任注册
会计师 c=5$bo]LI JQb]mU%? 20.the preceding CPA前任
注册会计师 8`D_"3j3g\ F{[Q 21.issue the audit report 出具审计报告
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[o. o7 kGZ 22.expert 专家
Ugn"w E :JlJB 23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况
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.4 25.assess material misstatement risks评估重大错报风险
<MYD`,$yu >y?$aJ8ZV 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
fu`oDi bvoR?D\-" 27.a general knowledge of —— 初步了解―――的情况
T|u)5ww% sG3%~ 28.a more knowledge of—— 进一步了解的情况
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$M ]k hY8it 29.the prior year‘s working papers 以前年度
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Dbgw)n*2 [W2k#-%G 30.minutes of meeting 会议纪要
YRK4l\_` ;RR)C@n1 31.business risks 经营风险
j/sZ:Q @'S-nn,sO 32.appropriateness 适当性
$V[ob :G!Kaa,r 33.accounting estimate 会计估计
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IvZG& wDsEx!\# 34.management representations 管理层声明
az w8BK +2vcUy 35.going concern assumption 持续经营假设
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3V-pLs| 36.audit plan 审计计划
_^KD&t%!+y ^P[-HA| 37.significant audit areas 重点审计领域
H]SnM'Y YcIk{_N3 38.error 错误
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C&Rv)j Ij"`pdp 40.modified or additional procedures 修改或追加审计程序
_ZJP]5 /V,:gLpQ 41.misappropriation of assets 侵占资产
/vBp Rm RJ0w3T]7 42.transactions without substance 虚假交易
}%%| '8 4h-y'&Z 43.unusual pressures 异常压力
oM< 9]jK} .6r&<* 44.the suspected noncompliance 涉嫌存在违法行为
(`T:b1 F77~156 45.materialiy 重要性
*dGW=aM#C =x=#Etj| 46.exceed the materiality level 超过重要性水平
!?]NMf_ +YP,LDJ!v 47.approach the materiality level 接近重要性水平
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u{HB5QqK aaLT% 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
3^8%/5$v Z(Xu>ap 50.misstatements or omissions 错报或漏报
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m+CvU?)gJ 51.aggregate 总计
lrK5q d<xBI,g 52.subsequent events 期后事项
Zx3m$.8 0nBAO 53.adjust the financial statements 调整财务报表
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r6"t`M 54.perform additional audit procedures 实施追加的审计程序
A!SHt7ysJ !uHX2B+~ 55.audit risk 审计风险
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zDC-PHFHQ 56.detection risk 检查风险
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!YCYmxw# LvB -%@n 58.material misstatement 重大的错报
eQA89 :j, iGM-#{5 59.tolerable misstatement 可容忍错报
evq*&.6\ _ u/N#*D 60.the acceptable level of detection risk 可接受的检查风险
H~fZA)W 4Y (C1]R41' 查看《
注会考试《审计》中的128个英文单词(二) 》
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