+& B?f A3a/ /e 1.audit
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- IE`3I#v 2.attestation 鉴证
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Q~N9W r tuaU=U 3.credibility 可信赖程度
zWEPwOlI1P XGB\rfvS 4.audit of financial statements 财务报表
审计 =xo0T 6 VvyRZMR 5.agreed-upon procedures 执行商定程序
!q2zuxq!R ab2FK 6.high levels of assurance 高水平保证
dipfsH]p L+8ar9es 7.compilation 编制
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26! 8.reliability 可靠性
}3{eVct#| A9.TRKb=8 9.relevance 相关性
^X96yj'? IEhD5? 10.professional skepticism 职业谨慎
wb$uq/| Te-p0x?G. 11.objectivity 客观性
9lb?%UFe L!cOg8Z 12. professional competence 专业胜任能力
"N}t =3i$ ai_ve[A 13.Senior/CPA-in-charge 项目经理
RsZj XRV]u|w=g 14.audit engagement letter 业务约定书
g$K\rA cqG6di7# 15.recurring audit 连续审计
(Mk7"FC7 i1B!oZ3q 16.the client 委托人
hp~q!Q1= R(wUu#n$ 17.change
CPA 更换
注册会计师 oPKLr31zt u_k[<&$ 18.the existing CPA 现任注册
会计师
z5jw\jBD UGO#o`.G} 19.the successor CPA 后任注册
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注册会计师 ?@'&<o0p# tJ^p}yxO 21.issue the audit report 出具审计报告
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zT=^S Wlc&QOfF 23.the board of directors 董事会
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^ }7O|Y7 24.knowledge of the entity‘ s business 了解被审计单位情况
(uC8M,I\ CYaN;HV@_ 25.assess material misstatement risks评估重大错报风险
,P a*; o\ bT,_=7F 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
p[Po*c.b -Uo11'{ 27.a general knowledge of —— 初步了解―――的情况
U ]<l-~| L I<S 28.a more knowledge of—— 进一步了解的情况
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QHNyH 29.the prior year‘s working papers 以前年度
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0W=h +hN>Q$E 30.minutes of meeting 会议纪要
j*.;6}\o *z~,|DQ(A 31.business risks 经营风险
RIMSXue*Ha ;C@mT;hR 32.appropriateness 适当性
xgk~%X%K 3]*Kz*i 33.accounting estimate 会计估计
jYp!?%! i7#4&r 34.management representations 管理层声明
Bv<g Vt `s7pM 35.going concern assumption 持续经营假设
UA$IVK&{ yT7$6x 36.audit plan 审计计划
Fl`U{03 PeJ#9hI~rQ 37.significant audit areas 重点审计领域
\W*L9azr ray3gM%JLj 38.error 错误
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r!Eh}0bL "9caoPI0~ 40.modified or additional procedures 修改或追加审计程序
7P<VtS `DYhGk 41.misappropriation of assets 侵占资产
b G:\*1T 'zYS:W 42.transactions without substance 虚假交易
Y9^l|,bm5 99=~vNn 43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为
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d]X! 45.materialiy 重要性
UePkSz9EU 5Y *4a%" 46.exceed the materiality level 超过重要性水平
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weIq( 47.approach the materiality level 接近重要性水平
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aG6u^% 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
nCq'=L,m @vl$[Z| 50.misstatements or omissions 错报或漏报
y RxrfAdS VEgtN} 51.aggregate 总计
H7+"BWc j-K[]$ 52.subsequent events 期后事项
R0Vt_7 6&$.E! z 53.adjust the financial statements 调整财务报表
&Sd5]r@+ l2LQV]l 54.perform additional audit procedures 实施追加的审计程序
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"KIY+7@S} 55.audit risk 审计风险
c]M+|R5 ({E,}x 56.detection risk 检查风险
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G=cKM 57.inappropriate audit opinion 不适当的审计意见
G=cRdiy`C Xe_ <]| 58.material misstatement 重大的错报
!/p|~K k?fz @H8D( 59.tolerable misstatement 可容忍错报
.b";7}9{ _m9k2[N! 60.the acceptable level of detection risk 可接受的检查风险
D)-LZbPa jF?0,g 查看《
注会考试《审计》中的128个英文单词(二) 》
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