0B/,/KX _$YkM, 1.audit
审计 X,_2FJv *[Tz![| 2.attestation 鉴证
u#$]?($}d /QWvW=F2< 3.credibility 可信赖程度
!8d{q)JZ -t'jNR' 4.audit of financial statements 财务报表
审计 -q1??u g`' !HGY 5.agreed-upon procedures 执行商定程序
O)*+="Rg IGQaDFr 6.high levels of assurance 高水平保证
T{.pM4Hd I<mV+ex 7.compilation 编制
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j1 dI(@ZV{ 8.reliability 可靠性
p!7FpxZY )._; ~z! 9.relevance 相关性
wj^3N7_:w gnOt+W8 10.professional skepticism 职业谨慎
@ $ ;q; QUc= &5 % 11.objectivity 客观性
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}<v@01 12. professional competence 专业胜任能力
Ys!82M$g ^e _hLX\SW 13.Senior/CPA-in-charge 项目经理
ThajHK|U t7Iv?5]N 14.audit engagement letter 业务约定书
RQ'9m^ 3*"WG O5 15.recurring audit 连续审计
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{d[eX 16.the client 委托人
{j?FNOJn P|tO<t6/9* 17.change
CPA 更换
注册会计师 %~H-)_d20 ?}tFN_X" 18.the existing CPA 现任注册
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注册会计师 !*dI|k ;~)5s' 21.issue the audit report 出具审计报告
}%ojw | 0WW2i{7`U 22.expert 专家
mP~QWx![N f;o5=)Y 23.the board of directors 董事会
MDZ640-Y ifMRryN4 24.knowledge of the entity‘ s business 了解被审计单位情况
S"bg9o o4F2%0gJ 25.assess material misstatement risks评估重大错报风险
s^G.]%iU =vCY?I$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
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<[XtK 27.a general knowledge of —— 初步了解―――的情况
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:Dx!9 +ZaSM~ 28.a more knowledge of—— 进一步了解的情况
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%$ m<T%Rb4?@ 29.the prior year‘s working papers 以前年度
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%op**@4/t\ K( c\wr\6 30.minutes of meeting 会议纪要
n`B:;2X, mW(W\'~_~ 31.business risks 经营风险
<s31W3<v )np:lL$$ 32.appropriateness 适当性
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.LnGL]/ F3[T.sf 34.management representations 管理层声明
In"ZIKaC i4Q@K,$ 35.going concern assumption 持续经营假设
-n~1C{< T"}5}6rSG 36.audit plan 审计计划
$kdB |4C njB;&N)I 37.significant audit areas 重点审计领域
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E+\D 93)sk/j 38.error 错误
T?CdZc. ~OYiq}g 39.fraud舞弊
m/@wh a #>("CAB02T 40.modified or additional procedures 修改或追加审计程序
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% A7Cm5>Y_S 41.misappropriation of assets 侵占资产
I3{PZhU. e{'BAj 42.transactions without substance 虚假交易
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Z!a=dnwHz `!3SF|x& 44.the suspected noncompliance 涉嫌存在违法行为
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. b4%??"&<Y 45.materialiy 重要性
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\NbU [x=s(:qy 46.exceed the materiality level 超过重要性水平
e9Wa<i8 ,B*EVN 47.approach the materiality level 接近重要性水平
<Uk}o8E /Vx7mF: 48.an acceptably low level 可接受水平
HYD'.uj ^KnU4sD 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
r..iko]T |#v7/$! 50.misstatements or omissions 错报或漏报
DD+7V@ ?um;s-x) 51.aggregate 总计
P[G)sA_" "b~+;<}Q 52.subsequent events 期后事项
^&9zw\x;z ;0]aq0_#( 53.adjust the financial statements 调整财务报表
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@M:a ,1.p%UE]> 54.perform additional audit procedures 实施追加的审计程序
M!siK2 L Tm2G4+] 55.audit risk 审计风险
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T8r y;m| 56.detection risk 检查风险
"=HA Y <VMGTBVQ 57.inappropriate audit opinion 不适当的审计意见
1SQ3-WUs k$^UUo6 58.material misstatement 重大的错报
;Zcswt8]u p#ZCvPE;uH 59.tolerable misstatement 可容忍错报
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B(: 60.the acceptable level of detection risk 可接受的检查风险
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8 0, 查看《
注会考试《审计》中的128个英文单词(二) 》
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