)m7 Y o )+ss)LEC 1.audit
审计 ;=[~2*8 5,<:|/r 2.attestation 鉴证
yxt` }.j09[< 3.credibility 可信赖程度
L~])?d e:&(y){n( 4.audit of financial statements 财务报表
审计 Fl'+ C LT ZoO9O 5.agreed-upon procedures 执行商定程序
j>70AE3[8 17nONhh 6.high levels of assurance 高水平保证
`Ko6;s# jK{)gO 7.compilation 编制
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-:|1>og },G>+ s8h 9.relevance 相关性
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N g}\Yl. 10.professional skepticism 职业谨慎
!VJ5(b +%hA6n 11.objectivity 客观性
DfNX@gbo !}gC0dJ 12. professional competence 专业胜任能力
9Xv>FVG! i9FHEu_ 13.Senior/CPA-in-charge 项目经理
E4nj*Lp~+ ZKv^q%92 14.audit engagement letter 业务约定书
;P{HePs=) .Y"H{|]Mnh 15.recurring audit 连续审计
6H\apgHm oq<n5 16.the client 委托人
>,Zf3M w/`I2uYu 17.change
CPA 更换
注册会计师 N<\U$\i AJ*FQo.U 18.the existing CPA 现任注册
会计师
#$GDKK RU1+- 19.the successor CPA 后任注册
会计师 Y GZX}- g`}+K U 20.the preceding CPA前任
注册会计师 HktvUJ(Ii 3',|HA /x 21.issue the audit report 出具审计报告
];.H]TIc6 JDyP..Dt 22.expert 专家
Fj`6v"h 0pSqk/ 23.the board of directors 董事会
@GB~rfB[ *[(}rpp M 24.knowledge of the entity‘ s business 了解被审计单位情况
=3Y:DPMB Kug_0+gI 25.assess material misstatement risks评估重大错报风险
q5irKT*Hs pL{h1^O} 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
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se)vi;J7 K m{/?6h 1 28.a more knowledge of—— 进一步了解的情况
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#;>< uHv9D%R 29.the prior year‘s working papers 以前年度
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p#~Dq(Q b`@aiXN)+ 30.minutes of meeting 会议纪要
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E2' w+P?JR!)+ 31.business risks 经营风险
Pw^lp'dO oCBZ9PGkK 32.appropriateness 适当性
wgK:^DP cI9} YSk 33.accounting estimate 会计估计
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|z!Y,zaX !);kjXQS? 35.going concern assumption 持续经营假设
l@x/{0 z*cC2+R}= 36.audit plan 审计计划
ltKUpRE\? io[$QTY 37.significant audit areas 重点审计领域
>i> %@ 7j&iHL 38.error 错误
Ylc[ghx 6]=R#d 7U 39.fraud舞弊
kvzGI>H: m'))prl 40.modified or additional procedures 修改或追加审计程序
;T Af[[P $nB4Ie!WcR 41.misappropriation of assets 侵占资产
D0(%{S^ q;dg,Om 42.transactions without substance 虚假交易
*(%]|z}]m nQ*9|v4 43.unusual pressures 异常压力
hJavi>374 wzr3y}fCe 44.the suspected noncompliance 涉嫌存在违法行为
jt?937{ n+Ia@$|m 45.materialiy 重要性
_H:mBk,, 9oly=&lJ 46.exceed the materiality level 超过重要性水平
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Sga/i?! qSRE)C=) 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
YQyf:xJ v !~lVv& 50.misstatements or omissions 错报或漏报
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1m*fkM# Cv@ZzILyoK 53.adjust the financial statements 调整财务报表
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$&!)13 eIEr\X4\~~ 54.perform additional audit procedures 实施追加的审计程序
UenB4 y$=$Yc&Ub 55.audit risk 审计风险
+I$ k_ l$ABOtM@ 56.detection risk 检查风险
0v%ZKvSID _ lrCf 57.inappropriate audit opinion 不适当的审计意见
kW"6Gc&HUN g5gq{KlU 58.material misstatement 重大的错报
xEt".K |!VSed#FSn 59.tolerable misstatement 可容忍错报
1+1Z]!nG#! Xx~ za{p 60.the acceptable level of detection risk 可接受的检查风险
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qX?&r K3QE>@'] 查看《
注会考试《审计》中的128个英文单词(二) 》
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