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}$n_N\!) \_8wU'7 1.audit
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] b),fz 2.attestation 鉴证
v}Ju2 }IK vsj4?0= 3.credibility 可信赖程度
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Mjc V9v20iX 5.agreed-upon procedures 执行商定程序
A'KH_]) PY^#hC5: 6.high levels of assurance 高水平保证
byM-$l DpgTm&}- 7.compilation 编制
kUgfFa#_ Y!CUUWM 8.reliability 可靠性
m<-ShRr*b ~pQN#C)CO> 9.relevance 相关性
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zd=O;T;. 10.professional skepticism 职业谨慎
\CMZ_%~wU m|qktLx 11.objectivity 客观性
9dhEQ=K{3 :h{uZ,#Gi 12. professional competence 专业胜任能力
ccHf+= ;Y^'$I2fR# 13.Senior/CPA-in-charge 项目经理
RPW46l34 Jo\P,-\( 14.audit engagement letter 业务约定书
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15.recurring audit 连续审计
BHUI1y5t ;v:( 16.the client 委托人
Mu?|<#s sF{aG6u 17.change
CPA 更换
注册会计师 EsMX#1>/m qcj {rG18 18.the existing CPA 现任注册
会计师
CBEf;Ig C1k< P 19.the successor CPA 后任注册
会计师 Cd}^&z eluN~
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注册会计师 3#>W\_FY*D -r={P_E6 21.issue the audit report 出具审计报告
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U< -!j6& 22.expert 专家
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CF '&Yo <e2l@@#oy 24.knowledge of the entity‘ s business 了解被审计单位情况
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p-e)J$7 . 5(YL8d 25.assess material misstatement risks评估重大错报风险
0X=F(,>9 zw>L0gC 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
{]T?) !Vm X8$i*#D 27.a general knowledge of —— 初步了解―――的情况
=&bI- %f;dn<m=c 28.a more knowledge of—— 进一步了解的情况
{%R^8 s<s}6|Z 29.the prior year‘s working papers 以前年度
工作底稿
_=GjJ~2n 1!<t8,W4 30.minutes of meeting 会议纪要
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cO} 31.business risks 经营风险
AE0uBv +OE!Uqnt 32.appropriateness 适当性
bhqSqU}6~ h'y%TOob 33.accounting estimate 会计估计
Y[{:?i~9, ngo> ^9/8 34.management representations 管理层声明
y [8;mCh OETo?Wg1Z 35.going concern assumption 持续经营假设
EwC]%BZP .XJ'2yKof 36.audit plan 审计计划
H7zN|NdNw _K^Q]V[nZ 37.significant audit areas 重点审计领域
}L\;W:0 tbFAVGcAM 38.error 错误
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gP2zDI 0!hr9Y]Lx 41.misappropriation of assets 侵占资产
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( @^{`!>Vt 42.transactions without substance 虚假交易
>JpBX+]5m x4MmBVqp 43.unusual pressures 异常压力
}[AaI # _~<sb,W 44.the suspected noncompliance 涉嫌存在违法行为
^A$=6=CX lsz3'!%Y) 45.materialiy 重要性
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$ (` *BZ_ 46.exceed the materiality level 超过重要性水平
fVbjU1N $*#a;w7\C 47.approach the materiality level 接近重要性水平
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n% Cj-s 48.an acceptably low level 可接受水平
[wGj?M} (RddR{mX 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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vqm|D&HU $ev+0m_ 51.aggregate 总计
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/0o) 4ud(5m;Rle 52.subsequent events 期后事项
D=e*rrL7a bb6x} jR 53.adjust the financial statements 调整财务报表
r,6~%T0 UB$}`39@ 54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险
8 v/H;65 R"B{IWQi 56.detection risk 检查风险
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/raTD ;ku>_sG- 57.inappropriate audit opinion 不适当的审计意见
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uV_5 58.material misstatement 重大的错报
r h*F Y~"tL(WfJl 59.tolerable misstatement 可容忍错报
}z`x-(V 67j kU! 60.the acceptable level of detection risk 可接受的检查风险
DbMVbgz<e [\8rh^LFi 查看《
注会考试《审计》中的128个英文单词(二) 》
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