"=9kX`(1 y l:H}Y3_I 1.audit
审计 h$~\to$C dSm; e_s 2.attestation 鉴证
by8~'? QL_9a,R'r 3.credibility 可信赖程度
[Oy5Td7[ 1C'_I 4.audit of financial statements 财务报表
审计 #DFfySH)A hIv8A_>@` 5.agreed-upon procedures 执行商定程序
JM-+p XUp'wP 6.high levels of assurance 高水平保证
yxz"9PE/P P\R#!+FgW8 7.compilation 编制
?#0|A?U L\Y4$e9bF8 8.reliability 可靠性
+*aZ9g ;VAHgIpx; 9.relevance 相关性
Au-h#YV $D)Ajd; 10.professional skepticism 职业谨慎
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).b,KSi 11.objectivity 客观性
~'<ca<Go| =1'vXPv` 12. professional competence 专业胜任能力
YXr" .V Cfh+*J# 13.Senior/CPA-in-charge 项目经理
a{FCg%vD) M$0-!$RY 14.audit engagement letter 业务约定书
A%$ZB9#zQ 96FS-` 15.recurring audit 连续审计
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#WT 16.the client 委托人
OEFALt gLL8-T[9 17.change
CPA 更换
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)IH|S5mG? 18.the existing CPA 现任注册
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d1rIU6 nPU=n[t8O 19.the successor CPA 后任注册
会计师 ',Q|g^rF] Ghb Jty` 20.the preceding CPA前任
注册会计师 "$Mz>]3&q }[>X}"_e 21.issue the audit report 出具审计报告
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JgmX=6N GF=rGn@,)` 23.the board of directors 董事会
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7bDt WQ1~9# 24.knowledge of the entity‘ s business 了解被审计单位情况
o'SZsG ,p\:Z3{ZH 25.assess material misstatement risks评估重大错报风险
0<";9qN)6 C@3`n;yZ= 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
mhDC1lXF 34gC[G= 27.a general knowledge of —— 初步了解―――的情况
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& 29.the prior year‘s working papers 以前年度
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&x YO6_. KW1b #g%Z 30.minutes of meeting 会议纪要
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>"m`Q&[ 31.business risks 经营风险
'fIoN% +M=`3jioL 32.appropriateness 适当性
8h%oJ4da %Y:"5fH 33.accounting estimate 会计估计
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j*'+f~A Bgvv6(i 35.going concern assumption 持续经营假设
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.U5 9{KL^O?g 36.audit plan 审计计划
psFY=^69o ^tTASK 37.significant audit areas 重点审计领域
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\t8s0A 38.error 错误
Nm7YH@x*o qbsmB8rh 39.fraud舞弊
[^S(SPL Rl/5eE8 40.modified or additional procedures 修改或追加审计程序
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:z<+SCh X;&Iu{&= 41.misappropriation of assets 侵占资产
tSVWO]< M(/ATOJ( 42.transactions without substance 虚假交易
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'quXn 43.unusual pressures 异常压力
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5X .US=fWyrb 44.the suspected noncompliance 涉嫌存在违法行为
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@7l]I #=g1V?D 45.materialiy 重要性
.<Rw16O D>fg 46.exceed the materiality level 超过重要性水平
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S 6CI+W e~U]yg5X- 48.an acceptably low level 可接受水平
Cvp!(<<gK OAauD$Hh 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
)UCc! 2z9s$tp 50.misstatements or omissions 错报或漏报
H[_i=X3-~ :;hz!6! 51.aggregate 总计
kz\Ss|jl ,r8#-~A6,A 52.subsequent events 期后事项
?Gl]O3@3 7 'q *(v 53.adjust the financial statements 调整财务报表
3Cw}y55_y 2{Y~jYt{h 54.perform additional audit procedures 实施追加的审计程序
nSv@FT'~z =%ok:+D] 55.audit risk 审计风险
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HhT k5%W8dI 56.detection risk 检查风险
Uv m:`e~? SF=TG84< 57.inappropriate audit opinion 不适当的审计意见
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.@_{ ^B)f!HtU 58.material misstatement 重大的错报
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'_(.Z: 9{wRqY 59.tolerable misstatement 可容忍错报
]t0St~qUL) D3B] 60.the acceptable level of detection risk 可接受的检查风险
"ze-Mb Zz1nXUZ 查看《
注会考试《审计》中的128个英文单词(二) 》
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