Tn7(A^h' LiF(#OuZ 1.audit
审计 Y([YDn xrPC 2.attestation 鉴证
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a*-XB =7U_ jDME 4.audit of financial statements 财务报表
审计 \%FEQa0u #, KjJ 5.agreed-upon procedures 执行商定程序
>$yqx1=jW ,9C~%c0Pw 6.high levels of assurance 高水平保证
*uq}jlD`! Do&/+Ssnu 7.compilation 编制
0ThX1)SH e5 ?;{H 8.reliability 可靠性
?U`~,oI0 1[;~>t@C 9.relevance 相关性
LZB=vc|3/ LPNJuz 10.professional skepticism 职业谨慎
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" G @l:o0(!W 11.objectivity 客观性
?<iinx -W:te7 12. professional competence 专业胜任能力
^atX/ 1 %nE 13.Senior/CPA-in-charge 项目经理
4{s3S2f= !Deg!f\g 14.audit engagement letter 业务约定书
azxGUS_i< A80r@)i 15.recurring audit 连续审计
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J8+HV $dp;$X3 16.the client 委托人
.qcIl)3 {Di()]/ 17.change
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注册会计师 !4(X9}a /@<&{_sybp 18.the existing CPA 现任注册
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=wEqI)Td %` cP|k 19.the successor CPA 后任注册
会计师 s5DEuu>g nYcj6? 20.the preceding CPA前任
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!_) 21.issue the audit report 出具审计报告
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(Mk9##R# S<f]Y4A& 23.the board of directors 董事会
8<Y*@1*j ]}wo$7pO 24.knowledge of the entity‘ s business 了解被审计单位情况
tf VK V5MLzW\8 25.assess material misstatement risks评估重大错报风险
b=5"*=T{+ JfJLJ(} 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
t4RI%m\ c==5 cMUg 27.a general knowledge of —— 初步了解―――的情况
RZtY3:FBx| UC!?. 28.a more knowledge of—— 进一步了解的情况
6z6\-45 T=EHue$ 29.the prior year‘s working papers 以前年度
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LRJY63A 31.business risks 经营风险
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NE4 32.appropriateness 适当性
0%Y8M` ~s7 ps DY}y\" 33.accounting estimate 会计估计
*Vbf;=Mb ~]MACG:' 34.management representations 管理层声明
)(?,1>k`Z Ej\Me 35.going concern assumption 持续经营假设
e5g# a} ^ZxT0oaL 36.audit plan 审计计划
&tNnW B<99-7x3 37.significant audit areas 重点审计领域
Z%Kkh2-uh 9;\a|8O 38.error 错误
ma!rZn \gBsAZE 39.fraud舞弊
fEdp^oVg E%[2NsOM] 40.modified or additional procedures 修改或追加审计程序
pk%%}tP< TpB4VNi/< 41.misappropriation of assets 侵占资产
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6n|R<DO%\ B<p-qPR K 43.unusual pressures 异常压力
` XvuyH >/r^l)`9_f 44.the suspected noncompliance 涉嫌存在违法行为
CFLWo1 sjZ@}Vk3b 45.materialiy 重要性
ii3{HJ*C _Q**4 46.exceed the materiality level 超过重要性水平
U#qs^f7R U,tl)(!@Q- 47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平
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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
8]`LRzM 6h5,XcO4 50.misstatements or omissions 错报或漏报
z0jF.ub tL#]G?0d 51.aggregate 总计
Izapx\GK9 `W*b?e|H1 52.subsequent events 期后事项
,\DSi&T 7)i6L'r 53.adjust the financial statements 调整财务报表
x%Fy1. "PK`Ca@`v 54.perform additional audit procedures 实施追加的审计程序
[X\<C '< _Nx#)(x 55.audit risk 审计风险
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J"$Y`; ,S%DHT 57.inappropriate audit opinion 不适当的审计意见
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z~j>jL =o+js;3 58.material misstatement 重大的错报
e8Y;~OAj[ |Ok=aV7 59.tolerable misstatement 可容忍错报
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x @hG]Gs[,o 60.the acceptable level of detection risk 可接受的检查风险
K:JM*4W 67{3/(`x 查看《
注会考试《审计》中的128个英文单词(二) 》
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