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审计 KXUJ*l-5 sDu&9+ 2.attestation 鉴证
QUF1_Sa 4{b/Nv:b 3.credibility 可信赖程度
'*t<g@2$ ]iZ-MG)J 4.audit of financial statements 财务报表
审计 m`b:#z NH1ak(zHW 5.agreed-upon procedures 执行商定程序
H>"P]Y)oX q!q=axfMD 6.high levels of assurance 高水平保证
Zc*#LsQh.` vkW;qt}yO 7.compilation 编制
z5sKV7&\[n C\|HN=2eh 8.reliability 可靠性
%WYveY e`)zR'As 9.relevance 相关性
FY]Et=p M?kXzb\O 10.professional skepticism 职业谨慎
ZB5NTNf> 7]hRAhJ8I 11.objectivity 客观性
tMo=q7ig "c![s% 12. professional competence 专业胜任能力
-cUw} "\M3||.! 13.Senior/CPA-in-charge 项目经理
rKl fvG4K( 14.audit engagement letter 业务约定书
nQn=zbZ3 n.o_._mu2 15.recurring audit 连续审计
_cJ\A0h^ t3!~=U 16.the client 委托人
t~Ic{%bdA *P`k |- 17.change
CPA 更换
注册会计师 |voZ0U '2{60t_A 18.the existing CPA 现任注册
会计师
KnK\X>: ffaMF~+ 19.the successor CPA 后任注册
会计师 }q?q)cG q-e3;$ 20.the preceding CPA前任
注册会计师 EclsOBg cWI7];/d; 21.issue the audit report 出具审计报告
&*~_ "WyU \x"BgLSE 22.expert 专家
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gYi cOP%R_ak? 24.knowledge of the entity‘ s business 了解被审计单位情况
1#2L9Bi gNh4c{Al9 25.assess material misstatement risks评估重大错报风险
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>nKNd_aQ w}x&wWM 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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CyBK; 27.a general knowledge of —— 初步了解―――的情况
@~IZ%lEQsD ;]2d%Qt 28.a more knowledge of—— 进一步了解的情况
iF"kR]ZL #jw%0H;l] 29.the prior year‘s working papers 以前年度
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yeV|j\TJI. ''.\DC~K 30.minutes of meeting 会议纪要
5"Y:^_8 U^OR\=G^ 31.business risks 经营风险
\Zn~y--Z Wix4se1Ac 32.appropriateness 适当性
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zQ[e@t 33.accounting estimate 会计估计
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34.management representations 管理层声明
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IpVtbDW 35.going concern assumption 持续经营假设
H8!lSRq =AeOkie 36.audit plan 审计计划
\%.&$z3wz @DyMq3Gt?& 37.significant audit areas 重点审计领域
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1xU)nXXb T?D]]x 39.fraud舞弊
kyUG+M B)Dsen 40.modified or additional procedures 修改或追加审计程序
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]{tF g=S|lVQm 41.misappropriation of assets 侵占资产
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TB >+*lG>!z 42.transactions without substance 虚假交易
='HLA-uT <J^94-[CF 43.unusual pressures 异常压力
~gOdK-SV* ,f[Oy:fr 44.the suspected noncompliance 涉嫌存在违法行为
alZ83^YN' l/bZE.GJ 45.materialiy 重要性
,uS}wJAX }M9I]\ 46.exceed the materiality level 超过重要性水平
+kOXa^K kJ B u7 47.approach the materiality level 接近重要性水平
a.SxMF ?;p45y~n% 48.an acceptably low level 可接受水平
\B8[UZA.& \-:4TuU 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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HPG m?`$NJST 50.misstatements or omissions 错报或漏报
p 4l B# HO39>:c 51.aggregate 总计
M}9PicI?7 NQ\<~a`Eq 52.subsequent events 期后事项
'_o(I ImI,q:[67 53.adjust the financial statements 调整财务报表
rd}|^&e!Dy <VmEXJIk 54.perform additional audit procedures 实施追加的审计程序
s!/Q>A ~01Fp;L/ 55.audit risk 审计风险
~a.ei^r O@,9a~Ghd 56.detection risk 检查风险
e>$E67h<~ e}W|wJ):j@ 57.inappropriate audit opinion 不适当的审计意见
{8J+Y} uJL[m(G 58.material misstatement 重大的错报
}<G#bh6;Q ~*ll,<L: 59.tolerable misstatement 可容忍错报
=7<g;u -{S:sK.o 60.the acceptable level of detection risk 可接受的检查风险
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uq/y= &e1(| qax 查看《
注会考试《审计》中的128个英文单词(二) 》
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