GGs3r;(t S`"M;%T 1.audit
审计 ud`.}H~aB XRI1/2YA 2.attestation 鉴证
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+MK 3.credibility 可信赖程度
OX?9 3AlG $s hlNW\ 4.audit of financial statements 财务报表
审计 J|Lk::Ri 2I'\o7Y 5.agreed-upon procedures 执行商定程序
*Df|D/,WE *4^!e/ 6.high levels of assurance 高水平保证
,FJ9C3 y= ILA 7.compilation 编制
~`{HWmah 9`)NFy? 8.reliability 可靠性
P,O9On ,7pO-:*g 9.relevance 相关性
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`Q$URn| 11.objectivity 客观性
`ge{KB;*n# -{ZTp8P> 12. professional competence 专业胜任能力
Z\{WBUR;4t XTyn[n 13.Senior/CPA-in-charge 项目经理
0}Xkj)R, { >Y< ! 14.audit engagement letter 业务约定书
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awXL}m[_! xGqe )M>8? 16.the client 委托人
q]5"V>D \ ?S0VtHQ 17.change
CPA 更换
注册会计师 b9OT~i=S| ~]A';xH& 18.the existing CPA 现任注册
会计师
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会计师 ~?6V-m{># -b(:kAwStk 20.the preceding CPA前任
注册会计师 q[b-vTzI d?&?$qf[ 21.issue the audit report 出具审计报告
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N:clwmo mxQS9y 23.the board of directors 董事会
,I@4)RSAH| :M ix*NCf 24.knowledge of the entity‘ s business 了解被审计单位情况
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C1T033 r 25.assess material misstatement risks评估重大错报风险
dp2". ~@bCSOIy 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
` /]8C&u q`}Q[Li 27.a general knowledge of —— 初步了解―――的情况
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_e8@y{/~Fd 28.a more knowledge of—— 进一步了解的情况
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Ot\l ,vW.vq<{q3 29.the prior year‘s working papers 以前年度
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^=D77 jS bR*T}w$< 30.minutes of meeting 会议纪要
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\\RCp 31.business risks 经营风险
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Iu(T@",Q# 32.appropriateness 适当性
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h:# R`ZU'| 34.management representations 管理层声明
g;v{JB 68)z`JI|<) 35.going concern assumption 持续经营假设
~@BV 6l [TQ 36.audit plan 审计计划
V>A@Sw \D, 0 37.significant audit areas 重点审计领域
XOgX0cRC4 +2B{"Czm 38.error 错误
;csAhkf:S YcRjbF,|6 39.fraud舞弊
m]N4.J 9qwVBu ; 40.modified or additional procedures 修改或追加审计程序
1oj7R7 _\sm$ `q 41.misappropriation of assets 侵占资产
L\ _8}\ lUCdnp;w' 42.transactions without substance 虚假交易
N.xmHv Pk )@1_Dm@0b 43.unusual pressures 异常压力
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1.yw\ZC\ og.dYs7W4 45.materialiy 重要性
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O$SL8U [:g6gAuh, 46.exceed the materiality level 超过重要性水平
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!P9`l~MQ 47.approach the materiality level 接近重要性水平
CL9p/PJ%e ,O3"r; 48.an acceptably low level 可接受水平
:;{U2q+ W|D'S}J 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
#5G!lbH X"iy.@7 50.misstatements or omissions 错报或漏报
EW#.)@- xC<OFpI\ 51.aggregate 总计
rI;e!EW 1;vn*w`p 52.subsequent events 期后事项
X[NsdD?w1+ go2:D#mf 53.adjust the financial statements 调整财务报表
R\0]\JEc ] =>vv;L 54.perform additional audit procedures 实施追加的审计程序
OYG8%L {U^mL6=&v 55.audit risk 审计风险
7ou2SL}k _jU6[y|XLh 56.detection risk 检查风险
nN@8vivP% a4g=cs<9} 57.inappropriate audit opinion 不适当的审计意见
k[Uc_= A8c'CMEm 58.material misstatement 重大的错报
QE<63| OX|/yw8 59.tolerable misstatement 可容忍错报
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*;"$7o9 查看《
注会考试《审计》中的128个英文单词(二) 》
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