FDz`U:8 bE _8NA"2 1.audit
审计 tqGrhOt K;RH,o1 2.attestation 鉴证
,|]JaZq ;,&cWz 3.credibility 可信赖程度
j7~FR{:j *LEy#N 4.audit of financial statements 财务报表
审计 ?_NKyiu95 Xqf,_I=V 5.agreed-upon procedures 执行商定程序
.Kb3VNgwvm }UhYwJf89 6.high levels of assurance 高水平保证
R=z]) VzP az\e 7.compilation 编制
\R#SoOd <CyU9`ye 8.reliability 可靠性
CvoFt=c$jE 3:+9H}Q 9.relevance 相关性
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Y@HpMp 10.professional skepticism 职业谨慎
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BYhU55B 11.objectivity 客观性
c7e,lgG- ORExI.<`W 12. professional competence 专业胜任能力
#a8kA"X mO>L]<O 13.Senior/CPA-in-charge 项目经理
5C Dk5B_ 6_j |@ 14.audit engagement letter 业务约定书
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>(xe7 40t xZFQ0 15.recurring audit 连续审计
){;XI2 P%3pM*. 16.the client 委托人
9wvlR6z;u f"ezmZI 17.change
CPA 更换
注册会计师 ]S6Gz/4aV+ '2(m%X\6 18.the existing CPA 现任注册
会计师
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KBoSSnV& 19.the successor CPA 后任注册
会计师 FdU]!GO-X 4>KF`?%4 20.the preceding CPA前任
注册会计师 KdVKvs[ u^Q`xd1 21.issue the audit report 出具审计报告
6r)P&J ./YR8 #, 22.expert 专家
^tB1Nu% I|@+O# 23.the board of directors 董事会
b($hp%+yJ Lljn\5!r< 24.knowledge of the entity‘ s business 了解被审计单位情况
] ,|,/~ ]fyfL|(; 25.assess material misstatement risks评估重大错报风险
XM$~HG G@8)3 @ 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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8 27.a general knowledge of —— 初步了解―――的情况
fkV@3sj P?0X az 28.a more knowledge of—— 进一步了解的情况
hG1:E:} Pe,>ny^J1 29.the prior year‘s working papers 以前年度
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30.minutes of meeting 会议纪要
(V{/8%mWc S=UuEmU5N 31.business risks 经营风险
l1 +l@r\ nS+Rbhs 32.appropriateness 适当性
fLDrit4_Q fQ<sq0'e\ 33.accounting estimate 会计估计
SQodk:1) NoI|Dz 34.management representations 管理层声明
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` 35.going concern assumption 持续经营假设
(5yM%H8: 2b"*~O; 36.audit plan 审计计划
>ahDc!Jyu <L}@p8Lq 37.significant audit areas 重点审计领域
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h[I4 1.3#PdMR, 38.error 错误
R/hf"E1 )qWwh)\;! 39.fraud舞弊
ho\1[xS H/,KY/>i 40.modified or additional procedures 修改或追加审计程序
;: ;E|{e ]Ry9{: 41.misappropriation of assets 侵占资产
S=@+qcI [&lK.?V) 42.transactions without substance 虚假交易
Ymut]`dX DX_mrG 43.unusual pressures 异常压力
x YS81 :qzg?\( 44.the suspected noncompliance 涉嫌存在违法行为
R"nB4R0Uh `+H=3`}X 45.materialiy 重要性
mF7Ak&So^ -U|c~Cqc 46.exceed the materiality level 超过重要性水平
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W9 47.approach the materiality level 接近重要性水平
\:vF FK4a [txOh!sxD 48.an acceptably low level 可接受水平
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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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NabL.CV 50.misstatements or omissions 错报或漏报
T;w:^XW |$Yk)z3 51.aggregate 总计
IwyA4Ak Ru *!5CL' 52.subsequent events 期后事项
z/7q#~J, 3",gjXmBu 53.adjust the financial statements 调整财务报表
}\a#e^-xQ+ g"-j/ c 54.perform additional audit procedures 实施追加的审计程序
g )hEzL0k .:S/x{~ 55.audit risk 审计风险
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0 ~4k# %4~"$kE 56.detection risk 检查风险
+){^HC\7h =z1Lim- 57.inappropriate audit opinion 不适当的审计意见
G ek?+|m >y%H2][ 58.material misstatement 重大的错报
&PMQ]B .S` q2C\ 59.tolerable misstatement 可容忍错报
oz!)x\m*H +gl\l?>sr 60.the acceptable level of detection risk 可接受的检查风险
iI GK"} ~&?([}A 查看《
注会考试《审计》中的128个英文单词(二) 》
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