An/|+r\ Yu`~U,m 1.audit
审计 [opGZ`>)j" pI<f) r 2.attestation 鉴证
_h1mF<\ X^ 7 Fsay+a 3.credibility 可信赖程度
dUdT7ixo 5Jnlz@P9 4.audit of financial statements 财务报表
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VDV<g5h 5.agreed-upon procedures 执行商定程序
r#mx~OVkk q-d:TMkc 6.high levels of assurance 高水平保证
*}W_+qo" bi;1s'Y<D 7.compilation 编制
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B `5Zz5V 8.reliability 可靠性
eb$#A _m #gw]'&{8D 9.relevance 相关性
seeBS/% vs{s_T7Mz] 10.professional skepticism 职业谨慎
'@P^0+B!(. y1L,0 ] 11.objectivity 客观性
ENY+^7 BTrn0 12. professional competence 专业胜任能力
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Tqy(M 14.audit engagement letter 业务约定书
d m%8K6| ^pk7"l4Xm 15.recurring audit 连续审计
Aq7osU1B 9=2$8JN=(l 16.the client 委托人
m&yJzMW| L_iFt! 17.change
CPA 更换
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18.the existing CPA 现任注册
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K@hw.Xq" VVOd]2{ 19.the successor CPA 后任注册
会计师 4H]L~^CD r]36zX v 20.the preceding CPA前任
注册会计师 E-g_".agO 3=ymm^ 21.issue the audit report 出具审计报告
Owk |@6! jW@Uo=I[ 22.expert 专家
}RqK84K .kfIi^z 23.the board of directors 董事会
_:27]K: (Ep\Z 6* 24.knowledge of the entity‘ s business 了解被审计单位情况
lnR{jtWP ,zY$8y] 25.assess material misstatement risks评估重大错报风险
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K? w6 Y:a]00&)#Y 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
6!FQzFCZq VW4r{&rS 27.a general knowledge of —— 初步了解―――的情况
%84rL?S ?6Y?a2 | 28.a more knowledge of—— 进一步了解的情况
3m)y|$R -3Vx76Y 29.the prior year‘s working papers 以前年度
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Z?QC!bWb 5XBH$&Td 30.minutes of meeting 会议纪要
TRq6NB ZJs$STJ* 31.business risks 经营风险
V~5jfcd 92KRb;c 32.appropriateness 适当性
G'A R`"F 0"bcdG<} 33.accounting estimate 会计估计
@<&m|qtMsz %bfQ$a: 34.management representations 管理层声明
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2y~0}# 36.audit plan 审计计划
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h9*z3 37.significant audit areas 重点审计领域
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L) d-dEQKI?; 38.error 错误
,\%c^,HLJ )P|),S,;Z 39.fraud舞弊
omBoo5e L/G6Fjg^ 40.modified or additional procedures 修改或追加审计程序
Npy:! QMb Ouw 41.misappropriation of assets 侵占资产
WI-1)1t %8~NqS|= 42.transactions without substance 虚假交易
"1M[5\Ax B_m8{44zM 43.unusual pressures 异常压力
gSQJJxZ{? AkQ~k0i}b 44.the suspected noncompliance 涉嫌存在违法行为
%d<"l~<5; v^ VitLC 45.materialiy 重要性
FQ5U$x.[P .ctw2x5W 46.exceed the materiality level 超过重要性水平
*wB1,U{ U#WF;q0L 47.approach the materiality level 接近重要性水平
n]o<S+z N U` 48.an acceptably low level 可接受水平
VQ9/Gxdeo 8NAON5.! 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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L 6zuTQ^pz 50.misstatements or omissions 错报或漏报
fHd#u%63K E92KP?i 51.aggregate 总计
K^<BW(s ]K,Tnyp 52.subsequent events 期后事项
#fn)k1 <k'h:KB?` 53.adjust the financial statements 调整财务报表
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P33i@G >V8-i` 54.perform additional audit procedures 实施追加的审计程序
K} X&AJ5A S k\K4 55.audit risk 审计风险
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@ 56.detection risk 检查风险
= x)-u8P PmEsN&YP] 57.inappropriate audit opinion 不适当的审计意见
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^'{Fh"5 58.material misstatement 重大的错报
l L@XM2" C7ScS"~ 59.tolerable misstatement 可容忍错报
eiaFaYe\ [MM~H0=s 60.the acceptable level of detection risk 可接受的检查风险
1JG'%8}#8 YHygo#4=8 查看《
注会考试《审计》中的128个英文单词(二) 》
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