Cv=0&S. TUUBC% 1.audit
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)Ob{] 2.attestation 鉴证
>pYgF=J 9!OpW:bR| 3.credibility 可信赖程度
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;=wg 4.audit of financial statements 财务报表
审计 _1Eyqh`oh s0h)~z 5.agreed-upon procedures 执行商定程序
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g$97"d' 6.high levels of assurance 高水平保证
g?`J ,*y 8,=$>@u 7.compilation 编制
e?7paJ r5"/EMieh 8.reliability 可靠性
v7R&9kU{ ?b0\[ 9.relevance 相关性
A4^+p0@ ,yF)7fN 10.professional skepticism 职业谨慎
w*}9;l :)z_q!$j 11.objectivity 客观性
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13.Senior/CPA-in-charge 项目经理
4|(?Wt)5 u%pief 14.audit engagement letter 业务约定书
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` ^jz} V#~.Jg7 15.recurring audit 连续审计
"Wm~\)t( H07j& 16.the client 委托人
aPC!M4# B'Wky>5) 17.change
CPA 更换
注册会计师 JvDsr0]\# HZ}*o%O 18.the existing CPA 现任注册
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Af| Y[!a82MTzn 19.the successor CPA 后任注册
会计师 lK4+8VZ @I&"P:E0F; 20.the preceding CPA前任
注册会计师 kslN_\ e0L;V@R 21.issue the audit report 出具审计报告
qo@dFKy {9Y'v 22.expert 专家
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,<1* 23.the board of directors 董事会
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zh#v>S *3$,f>W^ 25.assess material misstatement risks评估重大错报风险
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
MxR U6+a vNC0M:p, 27.a general knowledge of —— 初步了解―――的情况
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I*}#nY0+ A ? M]5d 29.the prior year‘s working papers 以前年度
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YJ$ewK4E#. L2'd sOn 30.minutes of meeting 会议纪要
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pX H|UL5<:]D 31.business risks 经营风险
>x4[7YAU{ M N#C2 qz 32.appropriateness 适当性
QIK73^ u4@e=vWI 33.accounting estimate 会计估计
|L;psK Nb~dw;t 34.management representations 管理层声明
[+g@@\X4 T3./V0]\I 35.going concern assumption 持续经营假设
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!x$ aMQjoamz 36.audit plan 审计计划
7E`(8i 0j(jJAE. 37.significant audit areas 重点审计领域
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eTo *W12Rb2 38.error 错误
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q{cp|#m#G D!}K)T1~R 40.modified or additional procedures 修改或追加审计程序
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C)gLi 41.misappropriation of assets 侵占资产
P:(EU s}0 ~sU?"V 42.transactions without substance 虚假交易
*SkiFEoD l]Ui@X 43.unusual pressures 异常压力
ZP6x vZE|Z[M+< 44.the suspected noncompliance 涉嫌存在违法行为
|vfujzRZ +Cf0Y2*@hM 45.materialiy 重要性
?Z Rkn+; Ty3CBR{6 46.exceed the materiality level 超过重要性水平
t0e{|du (@ fa~?v>@ 47.approach the materiality level 接近重要性水平
C[xJU6z ^p 2.UW 48.an acceptably low level 可接受水平
,$h(fM8GC 19F ;oFp 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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ToaGQh 50.misstatements or omissions 错报或漏报
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hIVI\U, 51.aggregate 总计
WVS$O99Y SqXy;S@ 52.subsequent events 期后事项
Ak5[PBbW "H>r-cyh 53.adjust the financial statements 调整财务报表
O`i)?BC *$i; o3 54.perform additional audit procedures 实施追加的审计程序
uw Kh 3s` V)aXP 55.audit risk 审计风险
EqD^/(,L2 `]`=]*d 56.detection risk 检查风险
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`d7gm;ykp bz{^ h' 59.tolerable misstatement 可容忍错报
t=n+3`g XkPv*%Er8 60.the acceptable level of detection risk 可接受的检查风险
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)4bj K;oV"KRK 查看《
注会考试《审计》中的128个英文单词(二) 》
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