it)ZP H 'd/*BjNp) 1.audit
审计 =2%VZE7Vm +"8}R~`! 2.attestation 鉴证
V.8%|-d ? Vp%=E 3.credibility 可信赖程度
F;P5D< !"E-\cc' 4.audit of financial statements 财务报表
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I cvfUyp;P 5.agreed-upon procedures 执行商定程序
w>[T&0-N <B) 6.high levels of assurance 高水平保证
q jz3<`7- q>-R3HB 7.compilation 编制
r+S;B[Vd `*aBRwvK~ 8.reliability 可靠性
;1`!wG-DD PNpu*#Z` 9.relevance 相关性
J4>;[\%m d)tiO2W 10.professional skepticism 职业谨慎
tuLH}tkNY IP ,.+:i 11.objectivity 客观性
OxQYNi2 6{=_718l` 12. professional competence 专业胜任能力
Pu;yEh <bUXC@3W 13.Senior/CPA-in-charge 项目经理
$:EG%jl 9i=B 14.audit engagement letter 业务约定书
HCj>,^<h ?#BV+#( 15.recurring audit 连续审计
Od{jt7 <j# ORBxD"J& 16.the client 委托人
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CPA 更换
注册会计师 -Sz_mr gn)R^ 18.the existing CPA 现任注册
会计师
{DwIjy31T TSjIz5 19.the successor CPA 后任注册
会计师 9I.^LZ" c)~h<=) 20.the preceding CPA前任
注册会计师 9S>g6}[E#0 Ur!~<4GO 21.issue the audit report 出具审计报告
H0>yi[2f m Ni2b*k 22.expert 专家
iZxt/}1X0 1~\M!SQ) 23.the board of directors 董事会
^DB{qU ?djQZ* 24.knowledge of the entity‘ s business 了解被审计单位情况
rN5tI.iC x2W#ROfg 25.assess material misstatement risks评估重大错报风险
(3;@^S4&w +Gh7^v|" 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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frfSGf.# Ew$I\j* 27.a general knowledge of —— 初步了解―――的情况
%3o`j< q0./O|Dj 28.a more knowledge of—— 进一步了解的情况
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29.the prior year‘s working papers 以前年度
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.L EY=j!-s iw\%h9 30.minutes of meeting 会议纪要
<f>akT,W obo&1Uv,/ 31.business risks 经营风险
h|)vv4-d| nidr\oFUIn 32.appropriateness 适当性
Kat&U19YH :iPym}CE 33.accounting estimate 会计估计
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!@M 34.management representations 管理层声明
)T|L,Lp j0mM>X HB 35.going concern assumption 持续经营假设
z|N3G E(.@ m3.sVI0I 36.audit plan 审计计划
<1 "+,}'x 2+Rv{% 37.significant audit areas 重点审计领域
d@ Ja}` ,}SCa'PB 38.error 错误
f_=~H<j! X}A'Cg0y 39.fraud舞弊
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RU#F8O 5@!st 41.misappropriation of assets 侵占资产
\Qy$I-Du e0HfP v_ 42.transactions without substance 虚假交易
iG<Som ytAWOt}` 43.unusual pressures 异常压力
r ?m6$ D Ml?o:l 44.the suspected noncompliance 涉嫌存在违法行为
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r9 `{Tk@A_yd 45.materialiy 重要性
K8I$]M 5h{`<W 46.exceed the materiality level 超过重要性水平
5:.{oSy7n DN] v_u+} 47.approach the materiality level 接近重要性水平
Hi}RZMr1 \jU |(DE 48.an acceptably low level 可接受水平
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:r 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
* ?Jz2[B +^|iZbZKx 50.misstatements or omissions 错报或漏报
gl%`qf6:O Ea $aUORm 51.aggregate 总计
9jir*UI $ &UZy|9 52.subsequent events 期后事项
Dt|)=a gABr@>Vv 53.adjust the financial statements 调整财务报表
Z u*K-ep" #q\x$ 54.perform additional audit procedures 实施追加的审计程序
rNDrp@A> /~p+j{0L3W 55.audit risk 审计风险
Wr?'$: /RnTQ4 56.detection risk 检查风险
/e@H^Cgo pv)`%< 57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报
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fCd| 2}U!:bn( 59.tolerable misstatement 可容忍错报
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mcYZPX# 60.the acceptable level of detection risk 可接受的检查风险
"Zv~QwC TI|/u$SJ<Z 查看《
注会考试《审计》中的128个英文单词(二) 》
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