A:*$r Hbzl %:y"o_X_ 1.audit
审计 A+VzpJ~ |sB L(9 2.attestation 鉴证
PMe 3Or@ N@8tf@BT 3.credibility 可信赖程度
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aYy4 -l{ wB" 4.audit of financial statements 财务报表
审计 Z|j\_VKhl *oAnG:J+M 5.agreed-upon procedures 执行商定程序
l#a*w Rk}=SB- 6.high levels of assurance 高水平保证
i|fkwV,5 10*^ 7.compilation 编制
_#w5hXcu P7!gUxcv9Y 8.reliability 可靠性
1wW4bg 5 2>im'x 5 9.relevance 相关性
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:)Ka =h}PL22 10.professional skepticism 职业谨慎
6e;8\1^ RMa#z [{0 11.objectivity 客观性
sVP2$? uR82},r$m 12. professional competence 专业胜任能力
g$mqAz< qGgdWDn` 13.Senior/CPA-in-charge 项目经理
J=ot&% 3,Bm"'b6 14.audit engagement letter 业务约定书
kaV Ye)~ s_76)7 15.recurring audit 连续审计
K\$z,}0 D$SO 6X~ 16.the client 委托人
#}xPOz7: I#|ib 17.change
CPA 更换
注册会计师 E9j(%kQ2 cQh=Mri] 18.the existing CPA 现任注册
会计师
T7Yg^ -" EZ^M?awB4 19.the successor CPA 后任注册
会计师 (ce"ED`1 IE&G7\>(yO 20.the preceding CPA前任
注册会计师 yj9Ad*. ;^P0+d^5C 21.issue the audit report 出具审计报告
CvqUaHW@ UFUm-~x` 22.expert 专家
WI54xu1M zuvP\Y=V` 23.the board of directors 董事会
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="]y^&(L( 24.knowledge of the entity‘ s business 了解被审计单位情况
m ,TYF m`8tHHF 25.assess material misstatement risks评估重大错报风险
n:YA4t7S el,n5OZ7 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
!_h<w ?) Q3x.qz 27.a general knowledge of —— 初步了解―――的情况
)X-TJ+d 2graLJ?9Z 28.a more knowledge of—— 进一步了解的情况
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.gd'<l tNCKL.yU 30.minutes of meeting 会议纪要
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31.business risks 经营风险
vjD||!g' oOK&+r7 32.appropriateness 适当性
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[+_T{ 33.accounting estimate 会计估计
Q?W}]RW z@J;sz 34.management representations 管理层声明
)rv<" >"+bL6# 35.going concern assumption 持续经营假设
`Yc>I!iN ;]SP~kG 36.audit plan 审计计划
6w^Fee`>] kM/;R)3t4/ 37.significant audit areas 重点审计领域
6o]X.plr ,]-A~ ^| 38.error 错误
GG[$- rfxLCiV 39.fraud舞弊
,Mw;kevw n7K\\|X 40.modified or additional procedures 修改或追加审计程序
\}mn"y D$y-Kh 41.misappropriation of assets 侵占资产
qluaop wmG[*a_H 42.transactions without substance 虚假交易
kc70HrG a,*~wmg 43.unusual pressures 异常压力
Tof H=d S`GM#( t@_ 44.the suspected noncompliance 涉嫌存在违法行为
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U6A! 45.materialiy 重要性
z8hAZ?r1` `=cOTn52 46.exceed the materiality level 超过重要性水平
zAdZXa[MRY S4BU ! 47.approach the materiality level 接近重要性水平
0|_d{/VK4 t.WWahNyY 48.an acceptably low level 可接受水平
Fr ryZe= G8_|w6 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
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!e:TU 50.misstatements or omissions 错报或漏报
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51.aggregate 总计
9N]V F' j-j,0!T~b 52.subsequent events 期后事项
ThSB\ o>Jr6:D( 53.adjust the financial statements 调整财务报表
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L"[7' 73OYHp_j 54.perform additional audit procedures 实施追加的审计程序
<v=T31aS s4{WPU9 55.audit risk 审计风险
b^]@8I[M @fxDe[J: 56.detection risk 检查风险
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cC4/5 BTu_$5F 57.inappropriate audit opinion 不适当的审计意见
OwM.N+z#T h\i>4^]X. 58.material misstatement 重大的错报
N/&t)7 @d86l.= 59.tolerable misstatement 可容忍错报
s5'So@L8 9n#Em 60.the acceptable level of detection risk 可接受的检查风险
]DO"2r 5?n@.hcL 查看《
注会考试《审计》中的128个英文单词(二) 》
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