lG fO p_B,7@Jl 1.audit
审计 [A*vl9= P1Re7/ 2.attestation 鉴证
L!mQP 2$qeNy 3.credibility 可信赖程度
cO)GiWE 2ZIf@C{P. 4.audit of financial statements 财务报表
审计 3~s0ux[ *=^_K`y 5.agreed-upon procedures 执行商定程序
.?!{. D $AG.< 6.high levels of assurance 高水平保证
)ckx&e 4\Y=*X 7.compilation 编制
!Q cgTW)T hLx*$Z> 8.reliability 可靠性
3
w!oJB ou,W|<% 9.relevance 相关性
.7~Kfm@2 z7HC6{g%X 10.professional skepticism 职业谨慎
; bP7| $do
rE~T 11.objectivity 客观性
]y-r
I ,_\h)R_ 12. professional competence 专业胜任能力
c7wza/r> /~gM,* 13.Senior/CPA-in-charge 项目经理
iO<O2A.F O=c& 14.audit engagement letter 业务约定书
nfRo:@ z_A%>E4 15.recurring audit 连续审计
5>h2WL ``aoLQc` 16.the client 委托人
MW'z*r|, Og30&a!~F 17.change
CPA 更换
注册会计师 Pbm;@V >a_K:O|AJ 18.the existing CPA 现任注册
会计师
yMX4 f Srol0D I 19.the successor CPA 后任注册
会计师 "=4=Q\0PT ^Ud`2 OW;2 20.the preceding CPA前任
注册会计师 ~X`vRSrH 6\~m{@ 21.issue the audit report 出具审计报告
,!sAr;Rk` 2z )h,<D 22.expert 专家
e|+uLbN&;c nU`vj`K
23.the board of directors 董事会
\Cx3^
iX Z;WqKIM#
24.knowledge of the entity‘ s business 了解被审计单位情况
{a%T <WW aL#b8dCy' 25.assess material misstatement risks评估重大错报风险
Fo~C,@/Qt c!w4N5aM 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
Lc<Gny^ e5veq!*C? 27.a general knowledge of —— 初步了解―――的情况
LjxTRtB_ YdC:P#
Nf 28.a more knowledge of—— 进一步了解的情况
B<:i[~`7t } c&Zv#iO6 29.the prior year‘s working papers 以前年度
工作底稿
H26j]kY "* 'rzd 30.minutes of meeting 会议纪要
:,GsbNKW ?;^_%XSQ* 31.business risks 经营风险
3 5|5|ma j}0*`[c 32.appropriateness 适当性
63:ZDQ 3@6f
%Dyj 33.accounting estimate 会计估计
H3`%#wQ0j (qohb0 34.management representations 管理层声明
8)R)h/E> =_
-@1
1a 35.going concern assumption 持续经营假设
Q?[k>fu0 9J2%9,^ 36.audit plan 审计计划
LR9dQ=fHS b%|%Rek8 37.significant audit areas 重点审计领域
0 B3*\ H}5 ly,d = 38.error 错误
27,WP-qie rl4daV&,U 39.fraud舞弊
QdDdrR^& m[Zz(tL 40.modified or additional procedures 修改或追加审计程序
<=19KSGFt B;G|2um:$ 41.misappropriation of assets 侵占资产
mjy%xzVr6^ yKfRwO[j 42.transactions without substance 虚假交易
,`-6!|: of{wZU\J+9 43.unusual pressures 异常压力
m$[\(Z(/ /i^b;?/1 44.the suspected noncompliance 涉嫌存在违法行为
#C!8a c#CX~ 45.materialiy 重要性
}Qg9l| LZ\}Kgi(!T 46.exceed the materiality level 超过重要性水平
E;-R<X5n =A=er1~% 47.approach the materiality level 接近重要性水平
lza'l NG S/lKz 48.an acceptably low level 可接受水平
0YIvE\- -V4@BKI8 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
(Ptv#LSUX ,ci
tzh 50.misstatements or omissions 错报或漏报
Ce`{M&NSWX *W#x#0j 51.aggregate 总计
DZLSn Ax m_(+-G 52.subsequent events 期后事项
\>9%=32u. Kw-E%7gh4c 53.adjust the financial statements 调整财务报表
jF-z? t;y>q 54.perform additional audit procedures 实施追加的审计程序
Dc BTW+ SjG=H% 55.audit risk 审计风险
=I7#Vtd^K< -Ux/ Ug@ 56.detection risk 检查风险
ds7I .Q' xmq~:fcU= 57.inappropriate audit opinion 不适当的审计意见
HjV83S; Q[8L='E 58.material misstatement 重大的错报
4MIL#1s >Qt#6X| 59.tolerable misstatement 可容忍错报
Ld+}T"Z&M> *"1]NAz+ 60.the acceptable level of detection risk 可接受的检查风险
D!)'c(b
]km8M^P 查看《
注会考试《审计》中的128个英文单词(二) 》
52-^HV bl}$
x/