=LsW\.T6 ,J(+%#$UT 1.audit
审计 dWCU Z,6} I|{A&G}|q 2.attestation 鉴证
H=f'nm]dQ X`,]@c%C` 3.credibility 可信赖程度
x;G~c5 &>0ape 4.audit of financial statements 财务报表
审计 EJbFo682 syseYt] 5.agreed-upon procedures 执行商定程序
\Jcj4 nmc5c/C|-I 6.high levels of assurance 高水平保证
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LB] ?;//%c8,. 7.compilation 编制
5T,In+~Kd HifU65"8 8.reliability 可靠性
!JkH$~ j.5;0b_L^ 9.relevance 相关性
mJ>@Dh3>G Gm]]Z_ 10.professional skepticism 职业谨慎
wl*"Vagb K~?M?sa 11.objectivity 客观性
gEE6O%]g )bM #s">Y 12. professional competence 专业胜任能力
xEA%UFB.!G }iK_7g`yKa 13.Senior/CPA-in-charge 项目经理
0>E0}AvkT iTt#%Fs)4M 14.audit engagement letter 业务约定书
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15.recurring audit 连续审计
A(xCW+h@) zeXMi:X 16.the client 委托人
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$]koQO 17.change
CPA 更换
注册会计师 7=o2$ OZw<YR 18.the existing CPA 现任注册
会计师
#2F 6} |?t6h 5Mt" 19.the successor CPA 后任注册
会计师 &.\|w qlUw;{;p 20.the preceding CPA前任
注册会计师 )LA^j|Y} CQq'x+{F 21.issue the audit report 出具审计报告
lO+<T[ V!'N:je 22.expert 专家
$rZ:$d.C 4HG@moYn@ 23.the board of directors 董事会
(N etn& ]Tje6iF 24.knowledge of the entity‘ s business 了解被审计单位情况
t*fG;YOg "dKYJ&$ 25.assess material misstatement risks评估重大错报风险
S+i .@N.^ pearf2F 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
5>XrNc91 '.@'^80iQ 27.a general knowledge of —— 初步了解―――的情况
n&. bs7N2 >PsP y. 28.a more knowledge of—— 进一步了解的情况
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y iw Hy!Vi-5 30.minutes of meeting 会议纪要
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b}G4eXkuj ez2 gy" 33.accounting estimate 会计估计
,_66U;T C +-< 34.management representations 管理层声明
dYg}qad5: @-z#vJ5Qe{ 35.going concern assumption 持续经营假设
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67I6]3[Z eQk ~YA]K 37.significant audit areas 重点审计领域
vT<q zN kT(}>=]g 38.error 错误
LhZWK^!{S Jmb [d\ /D 39.fraud舞弊
W|U!kqU Z=O 2tR 40.modified or additional procedures 修改或追加审计程序
o6pnTu E"Z9 NDgl# 41.misappropriation of assets 侵占资产
n6gYZd 4#5w^ 42.transactions without substance 虚假交易
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@<]xbWhuw /j]r?KAzw 44.the suspected noncompliance 涉嫌存在违法行为
Ae,-.xJ 5Wj+ey^^w 45.materialiy 重要性
>G2o z8bDBoD6 46.exceed the materiality level 超过重要性水平
A9!gww 29"eu#-Qj 47.approach the materiality level 接近重要性水平
TEZ^Ia QdKxuG 48.an acceptably low level 可接受水平
z_#B 4 .>0e?A4,5? 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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i)E<.6 50.misstatements or omissions 错报或漏报
0(s0<9s% 0fvQPs!O 51.aggregate 总计
%S8e:kc6 PsDks3cG 52.subsequent events 期后事项
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(NUk{MTX c'_-jdi`>_ 54.perform additional audit procedures 实施追加的审计程序
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V *=To r)<]W@Pr 56.detection risk 检查风险
XG"&\FL{T pez^]I 57.inappropriate audit opinion 不适当的审计意见
(Q !4\Gy L0SeG: 58.material misstatement 重大的错报
kZ+nL)YQ# yy4QY% 59.tolerable misstatement 可容忍错报
SoODss~X XM3N>OR. 60.the acceptable level of detection risk 可接受的检查风险
(veGztt vq*N 查看《
注会考试《审计》中的128个英文单词(二) 》
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