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9[ 1.audit
审计 je^VJ&ac Ztmh z_u7 2.attestation 鉴证
7he,(V T"{~mQ* 3.credibility 可信赖程度
l%2VA Zb=NcEPGy 4.audit of financial statements 财务报表
审计 Bza<.E= R 9`[C 5.agreed-upon procedures 执行商定程序
)).=MTk `[5xncZ- 6.high levels of assurance 高水平保证
&zF>5@fM -:%QoRCy 7.compilation 编制
gZtQtFi UUDUda 8.reliability 可靠性
P^<3 Z)L #ae?#?/" 9.relevance 相关性
%>Gb]dv? aeUgr! 10.professional skepticism 职业谨慎
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sOSPQDGE 11.objectivity 客观性
w{DU<e: LRHod1}mS 12. professional competence 专业胜任能力
bs|gQZG y[$UeE"0 13.Senior/CPA-in-charge 项目经理
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7/ E>QS^)ih 14.audit engagement letter 业务约定书
4j3_OUwWZx ;>Z+b#C[ 15.recurring audit 连续审计
s U`#hL6; RL4|!HzR 16.the client 委托人
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注册会计师 )q_,V" :epBd3f 18.the existing CPA 现任注册
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19.the successor CPA 后任注册
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?<t?G 5/P. 4<c7 20.the preceding CPA前任
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CZ 21.issue the audit report 出具审计报告
LAc60^t1 <fHHrmZ#/. 22.expert 专家
;U4O` pZ Ewz cB\m 23.the board of directors 董事会
i}8OaX3x ,M`1 k 24.knowledge of the entity‘ s business 了解被审计单位情况
ys[xR=nbD t8RtJ2; 25.assess material misstatement risks评估重大错报风险
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H,O@ bJMsB|r 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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P Vyi.:lL _8 27.a general knowledge of —— 初步了解―――的情况
vGsAM*vw6 | t:UpP 28.a more knowledge of—— 进一步了解的情况
l\L71|3" g *^@b0f~vj 29.the prior year‘s working papers 以前年度
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OH>Gc-V $A~aNI 30.minutes of meeting 会议纪要
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MAN7 31.business risks 经营风险
8zMGpY# vW.f`J,\D' 32.appropriateness 适当性
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' Yz2N(g[ 33.accounting estimate 会计估计
jjH2!R]^> FUSe!f 34.management representations 管理层声明
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a_LE 4j0;okQWV' 35.going concern assumption 持续经营假设
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0a@4 36.audit plan 审计计划
J;XO1}9 ='.b/]! _ 37.significant audit areas 重点审计领域
uDG>m7(}/h b'^<0c 38.error 错误
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Vxr 40.modified or additional procedures 修改或追加审计程序
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pY 41.misappropriation of assets 侵占资产
V1Ft3Msq n'vdA !R 42.transactions without substance 虚假交易
m==DBh hB<(~L?A] 43.unusual pressures 异常压力
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GNHXtu6 44.the suspected noncompliance 涉嫌存在违法行为
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V5 ])qnPoQ<n 45.materialiy 重要性
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8 46.exceed the materiality level 超过重要性水平
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*>aVU' bRFZ:hu l 48.an acceptably low level 可接受水平
xv>8rW(Np5 A+Un(tU2( 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
FDF DB )X *_oH= 50.misstatements or omissions 错报或漏报
(oCpQDab@ WUYU\J&q3 51.aggregate 总计
AWFq5YMSI 7a_u=\, 52.subsequent events 期后事项
+#>nOn(B oEZhKVyc.y 53.adjust the financial statements 调整财务报表
&<&eKq zGd[sjL 54.perform additional audit procedures 实施追加的审计程序
?Nt m5(R OP(om$xm 55.audit risk 审计风险
LD WYFOGQ FN26f*/ 56.detection risk 检查风险
Sh5m+>7K (@BB@G 57.inappropriate audit opinion 不适当的审计意见
2b\h@VJt M?sTz@tqq 58.material misstatement 重大的错报
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i^& Iza#v0 59.tolerable misstatement 可容忍错报
5<KBMCn 6R3/"&P(/# 60.the acceptable level of detection risk 可接受的检查风险
R-iWbLD Ea" -n9 查看《
注会考试《审计》中的128个英文单词(二) 》
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