2|f
N*Wm R+c
{Pl 1.audit
审计 ` "Gd/ ]FJpe^
ua 2.attestation 鉴证
}tH$/-qnJE a;Nj'M~U 3.credibility 可信赖程度
S?Y,sl+A: Unl6?_ 4.audit of financial statements 财务报表
审计 $/sQatic w3^>{2iqq 5.agreed-upon procedures 执行商定程序
qlT'gUt=H
+["t@Q4IQ 6.high levels of assurance 高水平保证
UTatcn /<(d.6T[}: 7.compilation 编制
%8?s3^o F5CV<-jB 8.reliability 可靠性
htn "rY( D4:c)} 9.relevance 相关性
P'prp=JD d
83K;Ryd 10.professional skepticism 职业谨慎
J!Kk7!^| k^|P8v+"D 11.objectivity 客观性
DR."C+ rb+&] 12. professional competence 专业胜任能力
T)IH4UO kf3yJP/ 13.Senior/CPA-in-charge 项目经理
P1f?'i?J DU6AlNx 14.audit engagement letter 业务约定书
C+B`A9 09Sy-
je*/ 15.recurring audit 连续审计
A7~~{9 u S$:J:Drx 16.the client 委托人
/f!CX|U 1/t}>>,M 17.change
CPA 更换
注册会计师 u`l1
zMk Z4\$h1tl 18.the existing CPA 现任注册
会计师
WJG& `PP #,dE
) 19.the successor CPA 后任注册
会计师 [u_-x3` :y)'_p *l/ 20.the preceding CPA前任
注册会计师 #ii,GN~N
C0\A 21.issue the audit report 出具审计报告
MQR@(>TZy O87Ptr8 22.expert 专家
-[kbHrl& * \@u,
[, 23.the board of directors 董事会
tHhA_
Y4PB&pZ$O2 24.knowledge of the entity‘ s business 了解被审计单位情况
l<7)uO^8 8oI)q4V 25.assess material misstatement risks评估重大错报风险
MB,;HeP! `I.Uw$,P 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
6?U2Et nw3CI&Y` 27.a general knowledge of —— 初步了解―――的情况
LT sG
RlU= 28.a more knowledge of—— 进一步了解的情况
O!!Ne'I tlU&p' 29.the prior year‘s working papers 以前年度
工作底稿
hJ0)"OA5 '-F
}(9M 30.minutes of meeting 会议纪要
pZRKM<k mZVYgJQ[ 31.business risks 经营风险
*$nz<? p]*BeiT#n% 32.appropriateness 适当性
LPgP;%ohO/ 56Q9RU(M 33.accounting estimate 会计估计
UE4zmIq ;C8'7 34.management representations 管理层声明
Ak!l}d jI$}\*g 35.going concern assumption 持续经营假设
Gc)
Zu`67 Zy2@1-z6 36.audit plan 审计计划
|okS7.|IX pIh%5ZU 37.significant audit areas 重点审计领域
W`fE@* k0 yQ>
*F 38.error 错误
4
|$|]E P7n+@L$
39.fraud舞弊
9k_3=KS3N XfFZ;ul 40.modified or additional procedures 修改或追加审计程序
P%5h!Z2m ~y{(&7sM 41.misappropriation of assets 侵占资产
v~:$]a8 K ;2tY+I 42.transactions without substance 虚假交易
O$B]#]L+ 2RDos# 43.unusual pressures 异常压力
~:."BA N1ZHaZ 44.the suspected noncompliance 涉嫌存在违法行为
EJYfk?(B |2!/<%Yr` 45.materialiy 重要性
8o~<\eF% Ue|]M36 46.exceed the materiality level 超过重要性水平
iq`y v7VJVLH,I7 47.approach the materiality level 接近重要性水平
T`46\KkN vkan+~H 48.an acceptably low level 可接受水平
7SE=otZ> ANh5
-8y 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
e!}R1 ,R$n I*mf_ 50.misstatements or omissions 错报或漏报
o>{+vwK )+[IR
51.aggregate 总计
}pKHa'/\ z#b31;A@$ 52.subsequent events 期后事项
Zs!)w9y&V Y3jb'S4( 53.adjust the financial statements 调整财务报表
: g/H N9 9PEjV$0E2 54.perform additional audit procedures 实施追加的审计程序
fRJSo% HPs$R[ 55.audit risk 审计风险
=
wNul" 6Gjr8 56.detection risk 检查风险
+ oyW_!( 4f~hd-z 57.inappropriate audit opinion 不适当的审计意见
1tG,V%iCp d|5u<f5 58.material misstatement 重大的错报
|r5|IA <2w@5qL 59.tolerable misstatement 可容忍错报
?lCKZm.,(- `':$PUz,g 60.the acceptable level of detection risk 可接受的检查风险
~DcX}VCm elXY*nt8h 查看《
注会考试《审计》中的128个英文单词(二) 》
Y;S+2])R2 >L?)f3_a