->^~KVh& &fC!(Oy 1.audit
审计 "=. t
36# b5G}3)'w 2.attestation 鉴证
!y:%0{l 8eBOr9l+j 3.credibility 可信赖程度
v``-F(i$ H(
jXI 4.audit of financial statements 财务报表
审计 fBn"kr; l_tw<`Ep 5.agreed-upon procedures 执行商定程序
I<td1Y1q H9)m^* 6.high levels of assurance 高水平保证
Yap?^&GV WE6a' 7.compilation 编制
iIT8H\e
F>je4S; 8.reliability 可靠性
tR0pH8?e" }R[#?ty;] 9.relevance 相关性
LQ11ba rl#vE's6.e 10.professional skepticism 职业谨慎
$''?HjB}T =J-5.0Q\_\ 11.objectivity 客观性
TL$EV>Nr f3j{V N 12. professional competence 专业胜任能力
vbx6I>\Y "xmP6=1 13.Senior/CPA-in-charge 项目经理
#`TgZKDg2 $
,SF@BhO 14.audit engagement letter 业务约定书
H=*5ASc Rlnbdb;!k 15.recurring audit 连续审计
u's`*T@. %J:SO_6 16.the client 委托人
zya5Jb:Sg I:bD~Fb3 17.change
CPA 更换
注册会计师 ?[<Tx-L uwf
5!Z:> 18.the existing CPA 现任注册
会计师
n+@F`]Ke w=]Ks'C
] 19.the successor CPA 后任注册
会计师 -9
!.m tWTKgbj
( 20.the preceding CPA前任
注册会计师 FLg*R/ XC 7?VE 21.issue the audit report 出具审计报告
<!-sZ_qq J:uW`R 22.expert 专家
Y2B&go ah
@uUHB 23.the board of directors 董事会
NN0$}ac p iv`O/T 24.knowledge of the entity‘ s business 了解被审计单位情况
6qN~/TnHZ 6u`F
d# 25.assess material misstatement risks评估重大错报风险
k#8Ti"0 |@ ,|F:h<M 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
I? THa< [b{CkX06 27.a general knowledge of —— 初步了解―――的情况
Ol"3a| CQel3Jtt. 28.a more knowledge of—— 进一步了解的情况
v_e9}yI )jWOP,| 29.the prior year‘s working papers 以前年度
工作底稿
1O].v&{ {3})=>u:S 30.minutes of meeting 会议纪要
Wg{k$T_> \s3]_1F;t 31.business risks 经营风险
H&r,FmI@ Qk!;M| 32.appropriateness 适当性
<YA&Dr3OD UnVm1ZWZ 33.accounting estimate 会计估计
`V)Z)uN{0 p!]6ll^ 34.management representations 管理层声明
{G <kA(Lm m}>F<;hQ 35.going concern assumption 持续经营假设
go+Q~NV
=@TQ>Qw%b 36.audit plan 审计计划
e8YMX&0% ^pM+A6
XY 37.significant audit areas 重点审计领域
988]}{w 3@5=+z~CW 38.error 错误
y
_xnai *:i1Lv@ 39.fraud舞弊
.2J
L$"
eEhr140 40.modified or additional procedures 修改或追加审计程序
ih?^t(i ?"?6,;F(4 41.misappropriation of assets 侵占资产
,=?{("+ +[SgO}sF 42.transactions without substance 虚假交易
.>z][2oz Bgmn2- 43.unusual pressures 异常压力
wts=[U`( b64
@s2] 44.the suspected noncompliance 涉嫌存在违法行为
]|<w\\^A '`1CBU$ 45.materialiy 重要性
:eo 7JSNYTH 46.exceed the materiality level 超过重要性水平
8kP
3+ R |KD&!~Z 47.approach the materiality level 接近重要性水平
oK{ V7 i#%aTRKHd6 48.an acceptably low level 可接受水平
~ %B<
'zh
7_% 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
ie-vqLc Be+0NXLVy 50.misstatements or omissions 错报或漏报
sB69R:U; Scv#zuv_ 51.aggregate 总计
pm{|?R r-,e;o>9 52.subsequent events 期后事项
j5@:a $%VuSrZ& 53.adjust the financial statements 调整财务报表
{BHI1Uw \QU^>23 54.perform additional audit procedures 实施追加的审计程序
ccd8O{G.M Vf(6!iRP@ 55.audit risk 审计风险
bI|2@HV2 u1xSp<59C 56.detection risk 检查风险
^&g=u5
d0 u4Em%:Xj 57.inappropriate audit opinion 不适当的审计意见
r,_?F7 BB|?1"neg 58.material misstatement 重大的错报
_=|vgc 2Pc%fuC 59.tolerable misstatement 可容忍错报
xeGb?DPu {nU=%w"\ 60.the acceptable level of detection risk 可接受的检查风险
$['Bv 'U'yC2BI n 查看《
注会考试《审计》中的128个英文单词(二) 》
HYmn:?H OT&k.!=