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R;Xj3]v =fEn h'KE 1.audit
审计 A@+pvC& ~`(#sjr6KR 2.attestation 鉴证
d XrLeoK r:<UV^; 9l 3.credibility 可信赖程度
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审计 u05Zg*.[ WM~@/J 5.agreed-upon procedures 执行商定程序
89@gYA"Su p8frSrcU 6.high levels of assurance 高水平保证
g7rn|<6FI z\{ y[3- 7.compilation 编制
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y%7 {IJ,y27 8.reliability 可靠性
~+7q.XL$$K |-%[Z 9.relevance 相关性
z`y!C3w< ]:8:|*w 10.professional skepticism 职业谨慎
ZXh6Se4o ]^$3S 11.objectivity 客观性
FQ26(. ~sx?aiO 12. professional competence 专业胜任能力
O'*KNJX =a$7OV. 13.Senior/CPA-in-charge 项目经理
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LIz@ y}Oc^Fc 14.audit engagement letter 业务约定书
fczId" \ym3YwP4/: 15.recurring audit 连续审计
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|>Qj] Vf:/Kokq 17.change
CPA 更换
注册会计师 &Rdg07e;> .Cwgl 18.the existing CPA 现任注册
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1qAFB5 19.the successor CPA 后任注册
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注册会计师 aEM2xrhy, 4}E|CD/pZ 21.issue the audit report 出具审计报告
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Ii FeO XEl-5-M" 23.the board of directors 董事会
LVP2jTz agp`<1h9 24.knowledge of the entity‘ s business 了解被审计单位情况
QH7"' u6 E">FH>8K} 25.assess material misstatement risks评估重大错报风险
ROsR;C0! 4+I @ 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
"H\1Z,P<m K%iWUl; 27.a general knowledge of —— 初步了解―――的情况
(?4m0Sn>#h iq*]CF 28.a more knowledge of—— 进一步了解的情况
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29.the prior year‘s working papers 以前年度
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?gD^K,A Hd 30.minutes of meeting 会议纪要
= Lt)15 wX<w)@ 31.business risks 经营风险
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d^h`gu~3 5,dKha 34.management representations 管理层声明
rMr:\M]t c[VVCN8dA 35.going concern assumption 持续经营假设
&Z'3n9zl lgrD~Y (x 36.audit plan 审计计划
-@bOFClE Sq22] 37.significant audit areas 重点审计领域
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38.error 错误
8_$[SV$q PzF>yG[ 39.fraud舞弊
(-S\%,hO k4T`{s}e 40.modified or additional procedures 修改或追加审计程序
^cRAtoa 9!} ?}`'_ 41.misappropriation of assets 侵占资产
@~7y\G U/ds(*g@ 42.transactions without substance 虚假交易
dbga >j Ob!NC& 43.unusual pressures 异常压力
Z=R 6?jU*n 0nr 5(4h 44.the suspected noncompliance 涉嫌存在违法行为
Dxvizd>VU xQUskjv/ 45.materialiy 重要性
@=<B8VPJd ==#mlpi`S[ 46.exceed the materiality level 超过重要性水平
_p*a`,tK !#y_vz9 47.approach the materiality level 接近重要性水平
f?JP=j S$N!Dj@e; 48.an acceptably low level 可接受水平
^iA_<@[`X[ Phq"A[4=O 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
MoZ8A6e?B v_|k:l 50.misstatements or omissions 错报或漏报
y:',)f } h-.xx4D 51.aggregate 总计
~V t?'v20@ z!s1$5:" 0 52.subsequent events 期后事项
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[_HY6gr '[Zgwz;z 54.perform additional audit procedures 实施追加的审计程序
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eC{St0 c/lT S 56.detection risk 检查风险
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1SF8D`3 57.inappropriate audit opinion 不适当的审计意见
k3+LP7|* oNhCa>)/ 58.material misstatement 重大的错报
=f?vpKq40 nV:RL|p2jw 59.tolerable misstatement 可容忍错报
D wfw|h "T@9#7Obu 60.the acceptable level of detection risk 可接受的检查风险
:u]QEZ@@ u|"y&>!R- 查看《
注会考试《审计》中的128个英文单词(二) 》
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