+#|):aF <P"4Mk7`s 1.audit
审计 xQetAYP` 6uAo0+-k 2.attestation 鉴证
5cza0CriJ nfV32D|3 3.credibility 可信赖程度
t=;84lA <\If: 4.audit of financial statements 财务报表
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X 5.agreed-upon procedures 执行商定程序
@^)aUOe v-J9N(y" 6.high levels of assurance 高水平保证
O!c b- nvdo|5 7.compilation 编制
jW G=k#WN ^S'#)H-8C3 8.reliability 可靠性
O73 /2=1V P(Fd|).j$ 9.relevance 相关性
ca!=D $ $j\UD8Hj'- 10.professional skepticism 职业谨慎
i{$h]D_fD F$QAWs 11.objectivity 客观性
guC7!P^ d5x>kO'[l 12. professional competence 专业胜任能力
dK45&JHoW^ j+_pF<$f: 13.Senior/CPA-in-charge 项目经理
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FkqDU 14.audit engagement letter 业务约定书
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15.recurring audit 连续审计
H$/r{gfg^ 8jnz;;| 16.the client 委托人
s]X]jfA. J"x M[c2 17.change
CPA 更换
注册会计师 }5)sS}C g`skmHS89 18.the existing CPA 现任注册
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G\?q{ {Y%X 19.the successor CPA 后任注册
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20.the preceding CPA前任
注册会计师 INyakAmJ}- *1Lkde@|{ 21.issue the audit report 出具审计报告
qQ_o>+3VAy p$5+^x'( 22.expert 专家
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24.knowledge of the entity‘ s business 了解被审计单位情况
4}~zVT0'~ -F+dRzxH 25.assess material misstatement risks评估重大错报风险
I#]$H#}Av <V3N!H_d 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
9*@K l`\ O!b > 27.a general knowledge of —— 初步了解―――的情况
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]Z$mv! 28.a more knowledge of—— 进一步了解的情况
#l(cBM9sz ;btH[a iV 29.the prior year‘s working papers 以前年度
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Q&Rj)1! [>'P 30.minutes of meeting 会议纪要
T4\F=iw4 SOyE$GoOsx 31.business risks 经营风险
qq&G~y Om%9 x 32.appropriateness 适当性
Ba$Ibq,r/ ugM,wT&~Y 33.accounting estimate 会计估计
XeaO,P LDJ=<c! 34.management representations 管理层声明
?U:LAub T5eXcI0t 35.going concern assumption 持续经营假设
Q1G?e,Q k-LB %\p 36.audit plan 审计计划
iB Ld*B|#K f!`,!dZgkd 37.significant audit areas 重点审计领域
%5=XszS lg0iNc! 38.error 错误
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qz<p4: }ug|&25D 39.fraud舞弊
d1c_F~h< #L-3eW=f 40.modified or additional procedures 修改或追加审计程序
F<y5zqGy@ bF88F_ 41.misappropriation of assets 侵占资产
nj*B-M\p lO-: [@ 42.transactions without substance 虚假交易
I9ga8mG4-' {*8'bNJ 43.unusual pressures 异常压力
t@Qs&DZ7k Ks.pb !r 44.the suspected noncompliance 涉嫌存在违法行为
Nb[z+V{= !b"#`O%` 45.materialiy 重要性
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c| ~M 6^% 46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平
*`:zSnu DRLX0Ml]\ 48.an acceptably low level 可接受水平
N\IdZX%u #c5 NFU}9 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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50.misstatements or omissions 错报或漏报
c <[?Z7y <_@ S@t) 51.aggregate 总计
(]Z%&>* Vcg$H8m 52.subsequent events 期后事项
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O 54.perform additional audit procedures 实施追加的审计程序
;T! mNKl &N!QKrj3 55.audit risk 审计风险
^tIi;7k T?W`g>yM 56.detection risk 检查风险
C+-xC~ F/[vg 57.inappropriate audit opinion 不适当的审计意见
Akf?BB3bC J7BfH,o 58.material misstatement 重大的错报
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}Ljp^O 59.tolerable misstatement 可容忍错报
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4uft 60.the acceptable level of detection risk 可接受的检查风险
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XR_D RYDV60*O6 查看《
注会考试《审计》中的128个英文单词(二) 》
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