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FAPgXmFzx 1.audit
审计 $?*+P`` Ls|;gewp 2.attestation 鉴证
61jDI^: {W `/KU?u 3.credibility 可信赖程度
)h+JX8K)l Bu6t3 4.audit of financial statements 财务报表
审计 v7&$(HJ>]L !my5-f>{( 5.agreed-upon procedures 执行商定程序
&<tji8Dj /Zm@.%. 6.high levels of assurance 高水平保证
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5) HF47Lc*c 7.compilation 编制
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,jvCM63 8.reliability 可靠性
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$b6G h[XGFz 9.relevance 相关性
*}mtVa_| #jDO?Y Sa 10.professional skepticism 职业谨慎
\[,7# EEkO[J[= 11.objectivity 客观性
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12. professional competence 专业胜任能力
1XHGW=n ]0`[L<_r 13.Senior/CPA-in-charge 项目经理
a,}{f] m m`:ci 14.audit engagement letter 业务约定书
=?FA9wm kV(?u_ R 15.recurring audit 连续审计
f(##P|3>R *qpmI9m 16.the client 委托人
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CPA 更换
注册会计师 8eLNKgc j?.VJ^Ff/u 18.the existing CPA 现任注册
会计师
$"_D"/* HX<5i>]0\u 19.the successor CPA 后任注册
会计师 <m )@~s?D Ay56@_d2 20.the preceding CPA前任
注册会计师 ,l@hhaLm? =(hEr=f>7 21.issue the audit report 出具审计报告
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Q2|{* h|jsi*4NnL 23.the board of directors 董事会
{8JJ$_ } O!LTD 24.knowledge of the entity‘ s business 了解被审计单位情况
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?~^ut X59~)rH, 25.assess material misstatement risks评估重大错报风险
)IhI~,0Nmj 4~1_%wb 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
W=G[hT5L{ /yH:u r 27.a general knowledge of —— 初步了解―――的情况
xkqt(ng( `qr[0wM 28.a more knowledge of—— 进一步了解的情况
YE0s5bB6 ]54V9l: 29.the prior year‘s working papers 以前年度
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e`C'5`d] ~rKo5#D 30.minutes of meeting 会议纪要
8-+IcyUza J6f;dF^ 31.business risks 经营风险
#_Tceq5 IJ=~hBI 32.appropriateness 适当性
Nf3Kz#!B ]Oe#S"-Oo 33.accounting estimate 会计估计
'rz*mR8 w#-rl@JQ4 34.management representations 管理层声明
lRentNg0b -i 6<kF-W 35.going concern assumption 持续经营假设
0p~:fm kw1PIuz4& 36.audit plan 审计计划
C' ny 2>uA /Nxy?g|, 37.significant audit areas 重点审计领域
l tQ:c RdvJA:;q 38.error 错误
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'n.ATV, 3Vt-]DGX 40.modified or additional procedures 修改或追加审计程序
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n:9 S .1~# 41.misappropriation of assets 侵占资产
~KrzJp=5F 8$@gAlI^ 42.transactions without substance 虚假交易
f<y""0L9 ))AjX 43.unusual pressures 异常压力
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*4WOmsj 9 ?h)U|J?G 45.materialiy 重要性
y37n~~% nCYicB 46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平
_DH,$evS% 9\|3Gm_ 48.an acceptably low level 可接受水平
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PGfQN V,&s$eQC 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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/ n,n]V$HFGh 50.misstatements or omissions 错报或漏报
ud!iy d}IVYI 51.aggregate 总计
+vJ[k 2d xS*f{5Hr8 52.subsequent events 期后事项
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Vb0hlJb 53.adjust the financial statements 调整财务报表
b9`MUkGGd 8n1Sy7K!; 54.perform additional audit procedures 实施追加的审计程序
<Gs)~T#' =>/aM7] 55.audit risk 审计风险
!QP~#a% >fQ-(io 56.detection risk 检查风险
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k(q\-f 6g( 2O[n. 57.inappropriate audit opinion 不适当的审计意见
Q%q_ @S<=Okrlj 58.material misstatement 重大的错报
C:$ l H l}Jf;C*j1z 59.tolerable misstatement 可容忍错报
[V}I34UN xZbm,.v 60.the acceptable level of detection risk 可接受的检查风险
G^j/8e d-39G*;1 查看《
注会考试《审计》中的128个英文单词(二) 》
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