>UY_:cW4%m 9D{).f0 1.audit
审计 3|Sy'J0'K #<Nvy9 2.attestation 鉴证
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`: U!:!]DX( 4.audit of financial statements 财务报表
审计 O/9%"m:i v8bl-9DQ 5.agreed-upon procedures 执行商定程序
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!9xANSb \t# 9zn> 7.compilation 编制
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F_ 8.reliability 可靠性
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vg]Yc F.pHL)37 9.relevance 相关性
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_SC 10.professional skepticism 职业谨慎
A}bHfn| ^>8]3@ Nh 11.objectivity 客观性
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A 12. professional competence 专业胜任能力
XYHCggy eM=) >zl 13.Senior/CPA-in-charge 项目经理
.xkV#ol 2~WFLD 14.audit engagement letter 业务约定书
w2N3+Tkg $Cd ;0gdv 15.recurring audit 连续审计
BX(d"z b< 8o7]XZE=) 16.the client 委托人
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CPA 更换
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e])m( w<~<(5mM5; 18.the existing CPA 现任注册
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0*Km}?;0- zLw h6^?Y 19.the successor CPA 后任注册
会计师 ;q,)NAr& @=NVOJy}c 20.the preceding CPA前任
注册会计师 *76viqY;dE m>+,^`0 21.issue the audit report 出具审计报告
8#]7`o NnLhJPh 22.expert 专家
U++~3e@l 8jjk?PUD8 23.the board of directors 董事会
KtUGI.X AIl$qPKj& 24.knowledge of the entity‘ s business 了解被审计单位情况
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AO}i@YJth 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
co^P7+j X}j'L&{F@ 27.a general knowledge of —— 初步了解―――的情况
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W-NS~y 28.a more knowledge of—— 进一步了解的情况
h76NR RZd4(7H=q 29.the prior year‘s working papers 以前年度
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p_5>?[TW: =WmBpUh 30.minutes of meeting 会议纪要
!q-:rW?c VX!Y`y^a 31.business risks 经营风险
F8S~wW=\w "6E1W,|{ 32.appropriateness 适当性
nI*(a: V+=*2?1 33.accounting estimate 会计估计
A&|Wvb= D]pK=247 34.management representations 管理层声明
hINnb7o iM/*&O} 35.going concern assumption 持续经营假设
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qp 5:l*Ib:s7 36.audit plan 审计计划
of+phMev })zB". 37.significant audit areas 重点审计领域
`rz`3:ZH 3{Ek-{9 38.error 错误
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!bZhj3. 39.fraud舞弊
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F= 6+Wr6'kuH 40.modified or additional procedures 修改或追加审计程序
Et}C`vZ+Ve HzD> -f 41.misappropriation of assets 侵占资产
vbRrk($` 2vqmsl? 42.transactions without substance 虚假交易
$Yx6#m}[M +}c|O+6g 43.unusual pressures 异常压力
Gut J_2f^9 /<(*/P,> 44.the suspected noncompliance 涉嫌存在违法行为
9n>$}UI\ jiA5oX^g 45.materialiy 重要性
;Cr_NP[8|j i{tTUA 46.exceed the materiality level 超过重要性水平
"pSH!0Ap\ <qbZG}u 47.approach the materiality level 接近重要性水平
c&7Do} ="3a%\ 48.an acceptably low level 可接受水平
!j!Z%]7 6keP':bt 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
, @%C8Z /h?<MI\7V 50.misstatements or omissions 错报或漏报
v>#Cg\ `e'G.@ 51.aggregate 总计
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52.subsequent events 期后事项
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LPEjRG, GXOFk7> 54.perform additional audit procedures 实施追加的审计程序
[c&2i`C !lR0w| 55.audit risk 审计风险
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//\ds71h 56.detection risk 检查风险
Dk)@>l:gI, V/aQ*V{ 57.inappropriate audit opinion 不适当的审计意见
&mh Ln4^ 0zeUP{MQ 58.material misstatement 重大的错报
R#Y50hzT jZXVsd 59.tolerable misstatement 可容忍错报
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{R wl7 M fyU 60.the acceptable level of detection risk 可接受的检查风险
w) =eMdj\o jg~_'4f# 查看《
注会考试《审计》中的128个英文单词(二) 》
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