6%O" 1p`XK";g 1.audit
审计 &]uhPx/ {TlS)i` 2.attestation 鉴证
$yhQ)@#1 -pcYhLIn 3.credibility 可信赖程度
FFP>Y*v( <7u*OYjA 4.audit of financial statements 财务报表
审计 ^Cpvh}1# |>VDMezy 5.agreed-upon procedures 执行商定程序
?hsOhUs(5 Rs5G5W@"A 6.high levels of assurance 高水平保证
mltN$b%G=d aBol9`6 7.compilation 编制
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8.reliability 可靠性
;^t<LhN: a?&oOQd-iP 9.relevance 相关性
ezy0m}@ [;#}BlbN 10.professional skepticism 职业谨慎
3Pkzzyk_|D [V}I34UN 11.objectivity 客观性
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12. professional competence 专业胜任能力
k`kmmb> YVqhX]/ 13.Senior/CPA-in-charge 项目经理
^!N _Nx/M P\N$TYeH 14.audit engagement letter 业务约定书
!</5 )B`5: #ZF|5r + 15.recurring audit 连续审计
vM|?;QM c,4UnEoCR 16.the client 委托人
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CPA 更换
注册会计师 ~kw[Aw3?D\ (fb&5=Wzw 18.the existing CPA 现任注册
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4AzS~5S EZE/~$`3 19.the successor CPA 后任注册
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,bG OBl-6W 20.the preceding CPA前任
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b6(KT pH'#v]" 21.issue the audit report 出具审计报告
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22.expert 专家
S1*n4w.H cYmMO[4YG' 23.the board of directors 董事会
ES}@mO m3\lm@`)O 24.knowledge of the entity‘ s business 了解被审计单位情况
@kRe0:t ;' YM@n 25.assess material misstatement risks评估重大错报风险
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`mi @T>)fKCg 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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J@|Rh 8cF-kfbfZ 27.a general knowledge of —— 初步了解―――的情况
asmMl9)(` "JKrbgN@;L 28.a more knowledge of—— 进一步了解的情况
9bq#&~+ j+w*Absh 29.the prior year‘s working papers 以前年度
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30.minutes of meeting 会议纪要
VQ{}S $jQ Z?O aY4 31.business risks 经营风险
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? 32.appropriateness 适当性
(,[m}Qb?! ^SVdaQ{7 33.accounting estimate 会计估计
+#A>[,U `2Ju[P 34.management representations 管理层声明
#rF|X6P #ZeZs 31 35.going concern assumption 持续经营假设
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p9Gzn C Dwe_ytjpc 36.audit plan 审计计划
srw5&s(3X w91{''sK 37.significant audit areas 重点审计领域
[XhuJdr"u W5<1@ 38.error 错误
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NV, 40.modified or additional procedures 修改或追加审计程序
QjVP]C}p =YR/X@& 41.misappropriation of assets 侵占资产
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nA 42.transactions without substance 虚假交易
+8]}'6m My&h{Qk 43.unusual pressures 异常压力
Z; r}Gm xoA\^AA 44.the suspected noncompliance 涉嫌存在违法行为
{ckA zQV$!%qR 45.materialiy 重要性
p>96>7w 66,?f<b 46.exceed the materiality level 超过重要性水平
Azxy!gDT" ,3qi]fFLMe 47.approach the materiality level 接近重要性水平
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/ 9/=] #O7|&DqF{ 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
`[0.G0i 4xjk^N9 50.misstatements or omissions 错报或漏报
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2x.?d 51.aggregate 总计
Sx5r u?$. @f-0OX$* 52.subsequent events 期后事项
N0,.cd]y` ;HlVU 53.adjust the financial statements 调整财务报表
#6[FGM 5#p [Q _ 54.perform additional audit procedures 实施追加的审计程序
'3 xvQFg ~T|?!zML 55.audit risk 审计风险
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y\B*P 56.detection risk 检查风险
l'fUa n9B1NM5 \ 57.inappropriate audit opinion 不适当的审计意见
B<T wTv N J9H= 58.material misstatement 重大的错报
#*:y2W%H ~vy_~|6s 59.tolerable misstatement 可容忍错报
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Y*WL MoIVval/ 60.the acceptable level of detection risk 可接受的检查风险
~Y<x-)R L&+XFntR 查看《
注会考试《审计》中的128个英文单词(二) 》
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