TjwBv6h 2kIa*#VOJ 1.audit
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?)w!QX 2.attestation 鉴证
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HU_jt 3.credibility 可信赖程度
1ke g9] Wb?8j M 4.audit of financial statements 财务报表
审计 hNH'XQxO Y}#J4i0b* 5.agreed-upon procedures 执行商定程序
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l%1!a 6.high levels of assurance 高水平保证
'8{Ne!y 2-C!jAfd 7.compilation 编制
{6_|/KE9_ 5sx1Zq7 8.reliability 可靠性
Te<}*qvD TwVlg; 9.relevance 相关性
/ ;,Md,p ,Qe?8En[ 10.professional skepticism 职业谨慎
to=y#$_ enSXP~9w 11.objectivity 客观性
A8oo@z68n> + EGD.S{ 12. professional competence 专业胜任能力
L.jh o .qf _A 13.Senior/CPA-in-charge 项目经理
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jK} -8j+s}Q 14.audit engagement letter 业务约定书
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d 2E)wpgUc?e 15.recurring audit 连续审计
JAQb{KefdO xK6n0] A 16.the client 委托人
BE_ay- ;I}kQ!q 17.change
CPA 更换
注册会计师 *U]V@;XF -wSg2'b4E 18.the existing CPA 现任注册
会计师
Z`KC%!8K (+FfB"3] 19.the successor CPA 后任注册
会计师 3~S8!nx m6[0Kws& 20.the preceding CPA前任
注册会计师 }5}.lJ: n3D;"a3 21.issue the audit report 出具审计报告
yl1gx NT+?#0I 22.expert 专家
j+["JXy Ux}(?Z 23.the board of directors 董事会
Te}8!_ohyC wT:b\km:! 24.knowledge of the entity‘ s business 了解被审计单位情况
2L} SJUk* ~nG(5:A5g/ 25.assess material misstatement risks评估重大错报风险
Gr^E+#; Q^e}?v%=%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
V&\[)D'c gm[z[~X@ 27.a general knowledge of —— 初步了解―――的情况
4bn(zyP ` M3w]qJ<} 28.a more knowledge of—— 进一步了解的情况
zN"J}r: /|eA9 ] 29.the prior year‘s working papers 以前年度
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0QOBL'{7) t<|NLk. 30.minutes of meeting 会议纪要
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>R&b! 31.business risks 经营风险
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32.appropriateness 适当性
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:CMkv %]8qAtV^3j 33.accounting estimate 会计估计
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^{kGE JAX*hGhkh 34.management representations 管理层声明
GP:77)b5 Vy938qX 35.going concern assumption 持续经营假设
\8 h;K>=h %^>ju;i^O 36.audit plan 审计计划
*Ie7{EhJ' FWHNj.r 37.significant audit areas 重点审计领域
dRaNzK)M 52,m:EhL 38.error 错误
\DD0s8 t[oT-r 39.fraud舞弊
jr!?v<NoX Jh?dw3Ai^ 40.modified or additional procedures 修改或追加审计程序
x`dHJq`_g naw0$kXTA 41.misappropriation of assets 侵占资产
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5| dnb)/ 42.transactions without substance 虚假交易
*?Kr*]dnLl K?zH35f$ 43.unusual pressures 异常压力
cvfr)K[0 yz LpK; 44.the suspected noncompliance 涉嫌存在违法行为
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2.;< 45.materialiy 重要性
!cAyTl(_ D6Goa(!9d 46.exceed the materiality level 超过重要性水平
[zlN!.Z isZA oYVu 47.approach the materiality level 接近重要性水平
|<.lW P5#r,:zL 48.an acceptably low level 可接受水平
/s[l-1zW NX/;+{ 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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50.misstatements or omissions 错报或漏报
sPMa]F( 7~GB;1n 51.aggregate 总计
},>pDeX^P <p\6AnkMr 52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表
(jFGa2{ ghX|3lI\q 54.perform additional audit procedures 实施追加的审计程序
X(\fN[; F;l$.9? .s 55.audit risk 审计风险
Ar:*oiU pSr{>;bN 56.detection risk 检查风险
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Jl$c 57.inappropriate audit opinion 不适当的审计意见
3`B6w$z>( *IY*yR6 58.material misstatement 重大的错报
3plzHz ,x bLQ ^fH4ww 59.tolerable misstatement 可容忍错报
00SbH$SU A%D7bQ 60.the acceptable level of detection risk 可接受的检查风险
nM-h&na{s Ju3*lk/j- 查看《
注会考试《审计》中的128个英文单词(二) 》
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