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P#?$X acPX2B[jJ 1.audit
审计
.%\lYk] ?y1G,0, 2.attestation 鉴证
BEfP#h=hr Xb/W[rcs 3.credibility 可信赖程度
vrGx<0$ a7Xa3 vlpO 4.audit of financial statements 财务报表
审计 h#e((j3-2Z 1kX>sajp~ 5.agreed-upon procedures 执行商定程序
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zfm-vU 6.high levels of assurance 高水平保证
Omkpjr(1 dXBXV>rbB 7.compilation 编制
o 9?#;B$ oMw#ROsvC 8.reliability 可靠性
(mR;MC +|iJQF 9.relevance 相关性
+~ZFao qf f ^vz 10.professional skepticism 职业谨慎
%F.^cd" fG`<L;wi 11.objectivity 客观性
r;~2NxMF/ >3,t`Z: 12. professional competence 专业胜任能力
2B!Bogs vgyv~Px]AW 13.Senior/CPA-in-charge 项目经理
5 `Mos )W0zu\fL = 14.audit engagement letter 业务约定书
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15.recurring audit 连续审计
o&PPW~D+h@ }Q<cE$c 16.the client 委托人
@`D`u16]i :wRaB7 17.change
CPA 更换
注册会计师 B=,j$uH
C5ia9LpRX 18.the existing CPA 现任注册
会计师
'|jN!y^2p :'+- %xUM 19.the successor CPA 后任注册
会计师 o4l=oY:' aR@s.
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注册会计师 k O8W> =]Vrl-a`^ 21.issue the audit report 出具审计报告
920 o]Dh=t wV&UB@ 22.expert 专家
Bq# l8u | GqKa 23.the board of directors 董事会
]y52%RAKI &1(PS)s 24.knowledge of the entity‘ s business 了解被审计单位情况
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,v!7I TM?RH{(r 25.assess material misstatement risks评估重大错报风险
Q!&@aKl kH9fK80 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
4!,`|W1 aplOo[ 27.a general knowledge of —— 初步了解―――的情况
F2bAo 6~R !92zC._ 28.a more knowledge of—— 进一步了解的情况
Ic,V,#my +Vsd%AnN"l 29.the prior year‘s working papers 以前年度
工作底稿
k>aWI C EMe2~ 30.minutes of meeting 会议纪要
'4x uH3 q<2b,w== 31.business risks 经营风险
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~ R: !O- OqW (C 32.appropriateness 适当性
/OaW4 b$Tz "A0J~YvYWJ 33.accounting estimate 会计估计
A@HCd&h @4EC z>Q 34.management representations 管理层声明
q n2X._` 7Ns1b(kU 35.going concern assumption 持续经营假设
EWX!:BKf JS:AHJSz 36.audit plan 审计计划
2uajK..b DFUW^0N 37.significant audit areas 重点审计领域
99]&Xj -NgL4?p= 38.error 错误
v_s( Hb:@]!r> 39.fraud舞弊
=yy7P[D U`HSq=J 40.modified or additional procedures 修改或追加审计程序
Co%EJb"tk {:!CA/0Jx 41.misappropriation of assets 侵占资产
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3D/!% 42.transactions without substance 虚假交易
{YoK63b$ cf7UV6D g 43.unusual pressures 异常压力
}vGWlNd#g 0Ia8x?80V 44.the suspected noncompliance 涉嫌存在违法行为
fkjo DGY?4r7>y 45.materialiy 重要性
c&rS7% #rs]5tx([ 46.exceed the materiality level 超过重要性水平
qx+ .v2G 61"w>;d6 47.approach the materiality level 接近重要性水平
F]4JemSjK iXJ3B&x 48.an acceptably low level 可接受水平
tXWhq o7A+O%dX 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
"N\tR[P! u#&ZD| 50.misstatements or omissions 错报或漏报
UW?(-_8 zQNkjQ{mx 51.aggregate 总计
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(aQNe{D# 52.subsequent events 期后事项
:Q@qR((&o d2!A32m 53.adjust the financial statements 调整财务报表
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EA3 <8[y2|UBt 55.audit risk 审计风险
E/6@>.T?' -{tB&V~+v 56.detection risk 检查风险
;94e 3tZC&!x? 57.inappropriate audit opinion 不适当的审计意见
^ rB7&96C, ff3HR+%M 58.material misstatement 重大的错报
;vDjd2@ 9jC>OZ0s 59.tolerable misstatement 可容忍错报
;*Z.|?3MM mTsl"A> 60.the acceptable level of detection risk 可接受的检查风险
)PNeJf|@ e~+VN4D&b> 查看《
注会考试《审计》中的128个英文单词(二) 》
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