APgjT';P^ AT6o~u!WU 1.audit
审计 ayGcc`
'^|u\$&U 2.attestation 鉴证
a Fh9B\n WWEZTFL:j 3.credibility 可信赖程度
c1ga{c`Z | V:9 ][\ 4.audit of financial statements 财务报表
审计 v:F_!Q Rs@>
LA 5.agreed-upon procedures 执行商定程序
b)+;=o% F G:t2ea 6.high levels of assurance 高水平保证
PQd*)6K:A oNEjl
V* 7.compilation 编制
)FdS;] c
8t 8.reliability 可靠性
39qIoaHT
A.9ZFFz 9.relevance 相关性
56?RFnZ&j ^7Rc\ 10.professional skepticism 职业谨慎
7gc?7TM ]?7q%7-e.a 11.objectivity 客观性
Yycfb M!wa } 12. professional competence 专业胜任能力
5La' I7q 1 2VSzIm 13.Senior/CPA-in-charge 项目经理
#b
eLo J d iWi0@ 14.audit engagement letter 业务约定书
gs"w
0[$ 6}cN7wnm
j 15.recurring audit 连续审计
|yinV fZ0C K h8 16.the client 委托人
/jl/SV+ 4%$#
17.change
CPA 更换
注册会计师 Fhrj$ ^]NFr*'! 18.the existing CPA 现任注册
会计师
4 KX\'K (zX75QSKV 19.the successor CPA 后任注册
会计师 `%/w0,0 1EMud,,: 20.the preceding CPA前任
注册会计师 9vckQCLM ffQm"s:P 21.issue the audit report 出具审计报告
?j;,:n /:d6I]. 22.expert 专家
2b/Cs#- h e[2, 23.the board of directors 董事会
R $@$ ny"z<N&}/ 24.knowledge of the entity‘ s business 了解被审计单位情况
?J@P0(M# "s.hO0Z 25.assess material misstatement risks评估重大错报风险
x
}@P /PKu",Azj 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
mpNS}n6 !'#GdRstv 27.a general knowledge of —— 初步了解―――的情况
||))gI`3a B|"-Ed 28.a more knowledge of—— 进一步了解的情况
UP7?9\ +!K*FU=). 29.the prior year‘s working papers 以前年度
工作底稿
-%dBZW\u2 jp7cPpk:LG 30.minutes of meeting 会议纪要
,u=+%6b)A q?qH7={,eu 31.business risks 经营风险
"QvTn= @1A.$: 32.appropriateness 适当性
F/cA tT.M? ^fQa whub 33.accounting estimate 会计估计
r&+w)U~ R;zf x/ 34.management representations 管理层声明
@qSZ= N9s+Tm 35.going concern assumption 持续经营假设
)nGH$Mu YkbuyUui 36.audit plan 审计计划
&`,Y/Cbw NwVhJdo 37.significant audit areas 重点审计领域
6ZAZJn| &xpvHKJl 38.error 错误
lPD&Doa *,zrg%8 39.fraud舞弊
p=m:^9/ <Uc 40.modified or additional procedures 修改或追加审计程序
?G<ISiABQC k=cDPu - 41.misappropriation of assets 侵占资产
yJ="dEn>i" l.P;85/+ 42.transactions without substance 虚假交易
gT(8.<h8 lD{*Z spz 43.unusual pressures 异常压力
dvM%" k ^#XQ2UN 44.the suspected noncompliance 涉嫌存在违法行为
((&5F!+\- EywBT 45.materialiy 重要性
6Jq3l_ aU@1j;se@ 46.exceed the materiality level 超过重要性水平
l&*=
.Zc7! !L@<?0xLW 47.approach the materiality level 接近重要性水平
PuhvJHT ]57yorc` 48.an acceptably low level 可接受水平
^ FM LpL$=9 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
GKKDO+A=! fwiP3*j+Nn 50.misstatements or omissions 错报或漏报
`(ik2#B`} e,r7UtjoxR 51.aggregate 总计
F+ 7*SImv6 |MOz>1<a 52.subsequent events 期后事项
gm%cAme %P{3c~?DH 53.adjust the financial statements 调整财务报表
tLxeq?Oo] zkiwFEHA= 54.perform additional audit procedures 实施追加的审计程序
1=,y+Xpw wFMw&=j 55.audit risk 审计风险
&8Z.m,s] B*
Ey&DAV 56.detection risk 检查风险
EqGpo_ xQ2:tY#? 57.inappropriate audit opinion 不适当的审计意见
M%Ksyr9 |fW_9={1kQ 58.material misstatement 重大的错报
&r,)4q+ 'kco.
1{ 59.tolerable misstatement 可容忍错报
f$ tm<:)Y 3Fxr= 60.the acceptable level of detection risk 可接受的检查风险
( $>m]| A2;6Vz=z 查看《
注会考试《审计》中的128个英文单词(二) 》
-SfU.
XlZl ktS^^!,l%