)*4fzo O3TQixE 1.audit
审计 nKW*Y}VO GKN%Tv:D_ 2.attestation 鉴证
fRg`UI4w} qM#R0ZUIe\ 3.credibility 可信赖程度
G}&Sle] i4^o59}8 4.audit of financial statements 财务报表
审计 (Qa/EkE^*w /|xra8?H[ 5.agreed-upon procedures 执行商定程序
$O9^SB :0s]U_h 6.high levels of assurance 高水平保证
^i:`ZfA# Yjx|9_|Xn 7.compilation 编制
h/~n\0,J/ B6wRg8 8.reliability 可靠性
.e_cgad : m0v:\?S: 9.relevance 相关性
k0T?-iM _YcA+3ZL 10.professional skepticism 职业谨慎
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|SyMngIY JV;OGh> 12. professional competence 专业胜任能力
a4irokJv# `uC@nJ 13.Senior/CPA-in-charge 项目经理
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[2YJ$ ,3@#F/c3i~ 14.audit engagement letter 业务约定书
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`U5'l #dM9pc jh 15.recurring audit 连续审计
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vu 16.the client 委托人
J~#;<e{\" liXdNk8 17.change
CPA 更换
注册会计师 xQUu|gtL4 Mbb x` 18.the existing CPA 现任注册
会计师
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XqAo[V 19.the successor CPA 后任注册
会计师 o865(<p <:?r:fQX 20.the preceding CPA前任
注册会计师 #5V9oKM TY1I=8 21.issue the audit report 出具审计报告
;VWAf;U;B U"Zmv 22.expert 专家
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>%wLAS",w V{JAB]?^ 24.knowledge of the entity‘ s business 了解被审计单位情况
j$+nKc$ =5\|[NSK- 25.assess material misstatement risks评估重大错报风险
JU4qzi Rz.? i+ 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
]C) 4 >yULC|'F&~ 27.a general knowledge of —— 初步了解―――的情况
y3h/IpT ';<0/U 28.a more knowledge of—— 进一步了解的情况
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hNzB4p X-wf:h?i 30.minutes of meeting 会议纪要
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_'(, 31.business risks 经营风险
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bM\ 32.appropriateness 适当性
m@^1JlH NUp<e%zB 33.accounting estimate 会计估计
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oriW;OF 8?%-'z. 34.management representations 管理层声明
*NG+L)g Bro9YP4< 35.going concern assumption 持续经营假设
7k rUKYVo }5hqDBK? 36.audit plan 审计计划
[Nk3|u`h ~m$Y$,uH 37.significant audit areas 重点审计领域
/AW=5Ck- # +u3=dj"[ 38.error 错误
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Rp5#clsy 39.fraud舞弊
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T3^GC X|!@ :AE&Ny4 41.misappropriation of assets 侵占资产
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[>}_ 42.transactions without substance 虚假交易
MgY0q?.S= w'm;82V:P- 43.unusual pressures 异常压力
8p: j&F uB]b}"+l 44.the suspected noncompliance 涉嫌存在违法行为
#Jw1IcuH Jl&-,Vjb 45.materialiy 重要性
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'(eZ^ 0}CGuws 46.exceed the materiality level 超过重要性水平
gy_>`16K 2'W<h)m)z 47.approach the materiality level 接近重要性水平
aXoVy&x= lGOgN!?i 48.an acceptably low level 可接受水平
D/Mi^5H) hUF5fZqii 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
/@,j232 {o>j6RS\ 50.misstatements or omissions 错报或漏报
yI"6Da6|y [Ki0b^ 51.aggregate 总计
m5r7 v^1pN>#%g 52.subsequent events 期后事项
,=#F// d&+h}O 53.adjust the financial statements 调整财务报表
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nVxc4r 54.perform additional audit procedures 实施追加的审计程序
<x<"n t "\3B^ e, 55.audit risk 审计风险
e8GEoD ;<(W% _ 56.detection risk 检查风险
SgS~ {4Zx* !K'}K>iT 57.inappropriate audit opinion 不适当的审计意见
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%|^fi8!:| }#n;C{z2e 59.tolerable misstatement 可容忍错报
.n~M(59 H{=21\a\ 60.the acceptable level of detection risk 可接受的检查风险
:>Ay^{vf= <1t*I!e_ 查看《
注会考试《审计》中的128个英文单词(二) 》
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