<9>vO,n 5s?Hxn 1.audit
审计 <w\:<5e ' U?.
9D 2.attestation 鉴证
vd6l7"0/ [%&ZPJT%i 3.credibility 可信赖程度
7)%+=@
^*\XgX 4.audit of financial statements 财务报表
审计 -|rLs$V1r zXsc1erli 5.agreed-upon procedures 执行商定程序
1n\
t+F r]ShZBAbYp 6.high levels of assurance 高水平保证
c)0amM xooY'El*# 7.compilation 编制
^9-&o GA`PY-Vs) 8.reliability 可靠性
;Eec5w1 $4MrP$4TI 9.relevance 相关性
fqu}Le /s];{m|>
10.professional skepticism 职业谨慎
&QNWL] #Km:}= 11.objectivity 客观性
{,OS-g 5Zw1y@k( 12. professional competence 专业胜任能力
={?vAb: <W]g2>9o9 13.Senior/CPA-in-charge 项目经理
;L&TxO>#J ` ]Ppau 14.audit engagement letter 业务约定书
X0*QV- RN nADX
0KI 15.recurring audit 连续审计
hXGwP4 jp'
K%P 16.the client 委托人
sE{ pzPq! Dup;e&9g 17.change
CPA 更换
注册会计师 @E.k/G!~Nb n&MG7`]N 18.the existing CPA 现任注册
会计师
6oSQQhge 5<L_|d)0" 19.the successor CPA 后任注册
会计师 LI)!4(WH q.2(OP>( 20.the preceding CPA前任
注册会计师 dz>;<&2Z }3R13 21.issue the audit report 出具审计报告
RllY-JBO _lW+>xQ 22.expert 专家
wW?,;B'74 6n1rL 23.the board of directors 董事会
i
ZL2p> 0b91y3R+ 24.knowledge of the entity‘ s business 了解被审计单位情况
^TB>.c@ `* f.GETw 25.assess material misstatement risks评估重大错报风险
#y|V|nd K
\XyZ 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
)5f
Q$<(Z H UoyLy 27.a general knowledge of —— 初步了解―――的情况
Jw~( G9G )EyI0R] 5 28.a more knowledge of—— 进一步了解的情况
[#YE^[*qK L}#0I+Ml7 29.the prior year‘s working papers 以前年度
工作底稿
kj5Q\vr) -yDs<
Xl 30.minutes of meeting 会议纪要
S]sk7 |+ge8uu?C 31.business risks 经营风险
yk2 !8 ;d$qc<2uA 32.appropriateness 适当性
xyr+_k-x&q fx8EB8A7K7 33.accounting estimate 会计估计
>MJ?g- P\CDd=yWc 34.management representations 管理层声明
A~nf#(!^] ~](fFa{ 35.going concern assumption 持续经营假设
*=Z26 Ch
)dLPz@ 36.audit plan 审计计划
p#f+P? avp;*G} 37.significant audit areas 重点审计领域
(SVWd
gb Fyyg`J 38.error 错误
e7u^mJ TgU**JN) 39.fraud舞弊
')S;
[= v R6 XuA(5 40.modified or additional procedures 修改或追加审计程序
mYB`)M*Y f^e6<5gdf 41.misappropriation of assets 侵占资产
4(?G6y) h x6;YV 42.transactions without substance 虚假交易
zT~B6 weMww,: ^[ 43.unusual pressures 异常压力
W&:[r/8wA 0%s|Zbo!> 44.the suspected noncompliance 涉嫌存在违法行为
pO<-., 0e["]Tlnm 45.materialiy 重要性
wxLXh6|6%_ o-7>eE}+ 46.exceed the materiality level 超过重要性水平
ngulc v =R*Gk4<Y 47.approach the materiality level 接近重要性水平
gJ2
H=#M
uQ
LlA&I" 48.an acceptably low level 可接受水平
{mE! Vf #y]3LC#)^G 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
R4%P:qM YEjY8]t 50.misstatements or omissions 错报或漏报
AV&yoag1 7dh1W@\ 51.aggregate 总计
A CNfS9M_w P4
ul[zZ 52.subsequent events 期后事项
:&'{mJW*{t -jg (G GJ 53.adjust the financial statements 调整财务报表
N$?cX(|7 p@&R0>6j 54.perform additional audit procedures 实施追加的审计程序
c(-
Mc6 X_; *`,<T 55.audit risk 审计风险
dw@E) cTZ)"^z! 56.detection risk 检查风险
rqCa 2 #`tD1T{; 57.inappropriate audit opinion 不适当的审计意见
gvli %9n c-
XLI
58.material misstatement 重大的错报
QF-)^`N yt.c5>B^ 59.tolerable misstatement 可容忍错报
a j|5 # U2*6}c< 60.the acceptable level of detection risk 可接受的检查风险
B{,
Bno DOD6Liau{Q 查看《
注会考试《审计》中的128个英文单词(二) 》
(0*v*kYdL+ g jG2