N!RyncJ (U/[i.r5Cj 1.audit
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@Gm@d {LJCY<IGq 2.attestation 鉴证
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D?px :g<dwuVO 4.audit of financial statements 财务报表
审计 @ n;WVG H3OH 5.agreed-upon procedures 执行商定程序
s3kh (N tGmyTBgx 6.high levels of assurance 高水平保证
Y/Y746I P'ZWAxd 7.compilation 编制
(a7IxW D>*%zz| 8.reliability 可靠性
&B3\;|\ WHAEB1c#Q 9.relevance 相关性
aeUm,'Y$ NV9= ~cx 10.professional skepticism 职业谨慎
eMz,DYa/G X[;4.imE 11.objectivity 客观性
+~FH'DsT wm2Q(l*HH 12. professional competence 专业胜任能力
8n~@Rj5 zKV{JUpG 13.Senior/CPA-in-charge 项目经理
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]Vx6 e1&c_"TOih 14.audit engagement letter 业务约定书
:X`J1E]Rjd qd{|"(9B 15.recurring audit 连续审计
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zO)9(%LS 16.the client 委托人
-JwH^*Ad OgH Wmb 17.change
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注册会计师 $ a5K y'pG'"U]_ 18.the existing CPA 现任注册
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3Q`'C7Pi N;[w`d'# 19.the successor CPA 后任注册
会计师 TS3 00F <j,7Z>Rk\x 20.the preceding CPA前任
注册会计师 %8{' XJ! TR)'I 21.issue the audit report 出具审计报告
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2N)vEUyDV M6?Q w= 23.the board of directors 董事会
_TX.}167;- ?+Qbr$] 24.knowledge of the entity‘ s business 了解被审计单位情况
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PS=crU@"H 25.assess material misstatement risks评估重大错报风险
* 5P/&*c| D]oS R7h 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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2EE#60 27.a general knowledge of —— 初步了解―――的情况
I|R9@ TD3R/NP 28.a more knowledge of—— 进一步了解的情况
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HVu_@[SYR3 ![Jxh,f 30.minutes of meeting 会议纪要
Uw)K[T 9U;) [R Mb 31.business risks 经营风险
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HDy[/7" 32.appropriateness 适当性
msoE8YK&tg sHEISNj/^ 33.accounting estimate 会计估计
c8}1-MKs_R &$+yXN 34.management representations 管理层声明
O9>/WmLe ,g\.C+.S 35.going concern assumption 持续经营假设
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H3b@;&` & OK2wxf 38.error 错误
m$O@+;>l vO&1F@ 39.fraud舞弊
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#D}NT*w/ ^Nc\D7( l 44.the suspected noncompliance 涉嫌存在违法行为
12rr:(#%s Kk/qd)nk 45.materialiy 重要性
(sPZ1Fr\o *J%+zH 46.exceed the materiality level 超过重要性水平
Z~P5SEg r\em-%: 47.approach the materiality level 接近重要性水平
l[h??C` gWJLWL2 48.an acceptably low level 可接受水平
-$mzzYH ;,IGO7R 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
HF0J>Clq pG|DT ? 50.misstatements or omissions 错报或漏报
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?N`W, fw-LZ][ 52.subsequent events 期后事项
t/y0gr tm6 *VL-b8'A< 53.adjust the financial statements 调整财务报表
$)PNf'5Zg 1o.]"~0: 54.perform additional audit procedures 实施追加的审计程序
/)v X|qtIY RJSNniYr7 55.audit risk 审计风险
PY) 74sa xe_c`%_ 56.detection risk 检查风险
RX#:27: 1tfm\/V}ho 57.inappropriate audit opinion 不适当的审计意见
+VzR9ksJj 5 kQC 58.material misstatement 重大的错报
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$ABW|r edbzg#wy 60.the acceptable level of detection risk 可接受的检查风险
XFH7jHnL+U 6&h,eQ! 查看《
注会考试《审计》中的128个英文单词(二) 》
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