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SR<*yO 1.audit
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?04$1n: -IP 3I 3.credibility 可信赖程度
/BaXWrd+ c1 ~= 4.audit of financial statements 财务报表
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\6 G#f(oGn : 5.agreed-upon procedures 执行商定程序
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3T B'U;i5u4' 6.high levels of assurance 高水平保证
;/-X;!a> <8?jn*$;\ 7.compilation 编制
9si,z ,<cF<9h 8.reliability 可靠性
l0sBXs`3b 'y<<ce* 9.relevance 相关性
l}aJRG6U n#fc=L1U 10.professional skepticism 职业谨慎
mz<wYV* a+_F^ 11.objectivity 客观性
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k{xG !J%m 7A 12. professional competence 专业胜任能力
1}#RUqFrvS $(PWN6{\r^ 13.Senior/CPA-in-charge 项目经理
g218%i }8\"oA6 14.audit engagement letter 业务约定书
2TZ+R7B? xdV $dDCT 15.recurring audit 连续审计
a#NP69 ^;xO-;q 16.the client 委托人
rjJ-ZRs\ wRLj>nc 17.change
CPA 更换
注册会计师 J]=2] oI2 J ;e/S6l 18.the existing CPA 现任注册
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Ky6|&! 19.the successor CPA 后任注册
会计师 gvi]#| Z"u|-RoBV 20.the preceding CPA前任
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H& "v9i;Ba>+ 22.expert 专家
ZR|cZH1}C ;[[GA0 23.the board of directors 董事会
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+.ai8 24.knowledge of the entity‘ s business 了解被审计单位情况
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5uJ{#Zd 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
q&y9(ZvI B<A=U r 27.a general knowledge of —— 初步了解―――的情况
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vDA ti}g?\VT 28.a more knowledge of—— 进一步了解的情况
faJ>,^V# ktMUTL(B 29.the prior year‘s working papers 以前年度
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#ivN-WKCl *G,'V,? 30.minutes of meeting 会议纪要
k.dQ;v} mn;Wqb/ 31.business risks 经营风险
~LKX2Q:S sIZ|N"2]A* 32.appropriateness 适当性
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33.accounting estimate 会计估计
[61T$ . )U':NV2 34.management representations 管理层声明
sJHN4 '+Gy)@c 35.going concern assumption 持续经营假设
.bT|:Q~@{ ~1`ZPLVG 36.audit plan 审计计划
:.k)! Q:+cLl&;hB 37.significant audit areas 重点审计领域
= Nd&My t ;~H6 38.error 错误
\B<A.,i4 1~x=bphS 39.fraud舞弊
wB0zFlP ;J)8#| 40.modified or additional procedures 修改或追加审计程序
2'8$I}h YyZ>w2_MTi 41.misappropriation of assets 侵占资产
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gN yye(^ 42.transactions without substance 虚假交易
<f'2dT@6 NP {O 43.unusual pressures 异常压力
u,rieKYF \>>^eZ 44.the suspected noncompliance 涉嫌存在违法行为
.LX8ko hR] AUH 45.materialiy 重要性
`iiZ i7m=V T 46.exceed the materiality level 超过重要性水平
)/:&i<Q: =:!$'q: 47.approach the materiality level 接近重要性水平
>;;tX3( %ys-y?r 48.an acceptably low level 可接受水平
qU1^ K 6,C,LT2^( 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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|Q 50.misstatements or omissions 错报或漏报
_Q:739& A/xWe 51.aggregate 总计
9_6.%qj& .skR4f,h 52.subsequent events 期后事项
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k_yM @"`{gdB$ 53.adjust the financial statements 调整财务报表
?rD`'B 6#JdQ[IP6 54.perform additional audit procedures 实施追加的审计程序
0> 6;,pd" {c3u!}mW 55.audit risk 审计风险
QqC4g] 4l2xhx 56.detection risk 检查风险
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Pw"o[8 57.inappropriate audit opinion 不适当的审计意见
iZVMDJ?(Z] =.]>,N`C 58.material misstatement 重大的错报
?`nF"u> WG{mg/\2(C 59.tolerable misstatement 可容忍错报
C XQPbt[5 G$5N8k[2 60.the acceptable level of detection risk 可接受的检查风险
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g*NKY`, 查看《
注会考试《审计》中的128个英文单词(二) 》
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