lh!8u<yv* wi[FBLB/8 1.audit
审计 9[`\ZGWD PQz[IZ 2.attestation 鉴证
A.r.tf}: G%h+KTw 3.credibility 可信赖程度
uv{*f)j/d O~6AX)|&= 4.audit of financial statements 财务报表
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'I 5.agreed-upon procedures 执行商定程序
,">CPl] '] _7Xa' 6.high levels of assurance 高水平保证
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7.compilation 编制
3Gw*K-. ?,[$8V 8.reliability 可靠性
`q1-yH0~4 `/WOP`'zM 9.relevance 相关性
{e0aH `me %z"$?Iv 10.professional skepticism 职业谨慎
%(s2{$3 WM=)K1p0u 11.objectivity 客观性
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&[yYgfsp k9VWyq__ 13.Senior/CPA-in-charge 项目经理
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3 14.audit engagement letter 业务约定书
XZ3M~cDq %0f*OC 15.recurring audit 连续审计
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n[CgH]7 16.the client 委托人
UCo<ie\V Kf$6D 79# 17.change
CPA 更换
注册会计师 jDj=a->e^ UyF;sw 18.the existing CPA 现任注册
会计师
?4R q + qi8AK(v 19.the successor CPA 后任注册
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2}bQW t6)R37 20.the preceding CPA前任
注册会计师 " ;\EU4R 4(,X.GVY/ 21.issue the audit report 出具审计报告
";n%^I} F^=y+}]= 22.expert 专家
90wnwz *_ajb: 23.the board of directors 董事会
|UcF%VNnz1 x"Ij+~i{l 24.knowledge of the entity‘ s business 了解被审计单位情况
X'2%'z< ^6!8)7b 25.assess material misstatement risks评估重大错报风险
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V 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
S@4bpnhK |m$]I4Jr 27.a general knowledge of —— 初步了解―――的情况
'sk M$jr ItAC=/(d 28.a more knowledge of—— 进一步了解的情况
x LK,Je J %E0Wd 29.the prior year‘s working papers 以前年度
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:/}=s5aQl/ 4k6: 30.minutes of meeting 会议纪要
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|9: 31.business risks 经营风险
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32.appropriateness 适当性
:a( Oc'T grJ(z)c 33.accounting estimate 会计估计
a6/E TQ ^)3=WD'! 34.management representations 管理层声明
8,B#W#*{ QCfR2Nn} 35.going concern assumption 持续经营假设
$@WA}\D 6(q8y(.` 36.audit plan 审计计划
~y ?v Z>W&vDeuN 37.significant audit areas 重点审计领域
GbC JGqOR 48mTL+* 38.error 错误
h>/L4j*Z }jNVR#D: 39.fraud舞弊
\T;(k?28HN '5 9{VA6h 40.modified or additional procedures 修改或追加审计程序
?A 5;" 1Msc:7:L 41.misappropriation of assets 侵占资产
)fc+B_ m;u :_4 42.transactions without substance 虚假交易
asYUb&Hz88 ^pocbmg 43.unusual pressures 异常压力
>i2WYT Dh9C9<Ta: 44.the suspected noncompliance 涉嫌存在违法行为
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UYd e~$aJO@B.R 46.exceed the materiality level 超过重要性水平
"u"?~ 2K{)8;^ 47.approach the materiality level 接近重要性水平
,{#L i HU-#xK 48.an acceptably low level 可接受水平
8oP"?ew# VQ4rEO=t 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
W)u9VbPk[ <\?dPRw2> 50.misstatements or omissions 错报或漏报
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W0# VD e]> =o4McV} 52.subsequent events 期后事项
M` |E)Y N<aMUV m 53.adjust the financial statements 调整财务报表
b*cVC^{Dy 51!#m| 54.perform additional audit procedures 实施追加的审计程序
-p20UP 1I l>@){zxL 55.audit risk 审计风险
;VgB! ,Z[pLF 56.detection risk 检查风险
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{9 <{k8 K6 57.inappropriate audit opinion 不适当的审计意见
?"T *{8 S6c>D&Q 58.material misstatement 重大的错报
/#e-x|L VOrBNu 59.tolerable misstatement 可容忍错报
2?c%<_jPA z;EDyd,O> 60.the acceptable level of detection risk 可接受的检查风险
lD?]D& ob7hNo# 查看《
注会考试《审计》中的128个英文单词(二) 》
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