S! ,.#e (Y e|AJxn] 1.audit
审计 CbS9fc& &hd+x5 2.attestation 鉴证
&^qD<eZ!Eq .'+Tnu(5q 3.credibility 可信赖程度
kHX- AsRc ^N`ar9Db 4.audit of financial statements 财务报表
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.yQDW]q81G 5.agreed-upon procedures 执行商定程序
Gt\F),@ B4[onYU 6.high levels of assurance 高水平保证
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%dO'kU /- &cayhL/% 8.reliability 可靠性
vlm&)DIt ./[%%" 9.relevance 相关性
:%xiH%C> fX#Em'Ab[ 10.professional skepticism 职业谨慎
`dn|nI2 N!/^s": 11.objectivity 客观性
8WZM}3x$f{ W84JB3p 12. professional competence 专业胜任能力
/V2^/`&;a JQi)6A?J 13.Senior/CPA-in-charge 项目经理
^0ipM/Lg hqD]^P>l1 14.audit engagement letter 业务约定书
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^{8YX, 16.the client 委托人
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x!47Y{ 17.change
CPA 更换
注册会计师 GO+cCNMa" 2^E.sf$f 18.the existing CPA 现任注册
会计师
NK$k9, a 5:YP 19.the successor CPA 后任注册
会计师 4nXS}bW f l}5@6;} 20.the preceding CPA前任
注册会计师 AWi~qzTZ y5RcJM 21.issue the audit report 出具审计报告
' n#;~ 1<\@i{;xsU 22.expert 专家
Siq2Glg_ bezT\F/\ 23.the board of directors 董事会
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a>U :0Rd )*k,v 25.assess material misstatement risks评估重大错报风险
-*_D! 6p1\#6#@ 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
=%%\b_\L |Z0? 27.a general knowledge of —— 初步了解―――的情况
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q?nXhUD SsIy ;l 29.the prior year‘s working papers 以前年度
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#f+0 30.minutes of meeting 会议纪要
'nz;|6uC m$ )yd~ 31.business risks 经营风险
o8-BTq8 %g5TU 6WP 32.appropriateness 适当性
,^pM]+NF| Hzcy' 33.accounting estimate 会计估计
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GpMKOjVm| J;W(}"cFq 35.going concern assumption 持续经营假设
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vIF=kKl9, d rnqX-E; 37.significant audit areas 重点审计领域
-wH#B<' p(QB 5at 38.error 错误
UCj4%y6t Zf68EB 39.fraud舞弊
1L]7*NJe 7!+kyA\}r^ 40.modified or additional procedures 修改或追加审计程序
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TY%,s XSyCT0f08 41.misappropriation of assets 侵占资产
%C\Q{_ AS |RDmY!9& 42.transactions without substance 虚假交易
f#_ XR SlB,?R2 43.unusual pressures 异常压力
.=~beTS'Vo L+LxS|S+M 44.the suspected noncompliance 涉嫌存在违法行为
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*vc=>AEc .j:.?v 46.exceed the materiality level 超过重要性水平
et(/` 3v)v92; 47.approach the materiality level 接近重要性水平
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GE]fBg ZKzXSI4 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
-fw0bL%0 4r;!b;3 50.misstatements or omissions 错报或漏报
|};]^5s9 ";E Mu(IXb 51.aggregate 总计
eZWN9#p2 [/hS5TG|7 52.subsequent events 期后事项
^prseO?A ]y3V^W# 53.adjust the financial statements 调整财务报表
jXvGL N(>a-a 54.perform additional audit procedures 实施追加的审计程序
LWHP31{R xy>wA 55.audit risk 审计风险
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%SYxF*y 0h-holUf}~ 56.detection risk 检查风险
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ljVtFm< []:;8fY 58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报
3":ef|w] r7Bv?M^! 60.the acceptable level of detection risk 可接受的检查风险
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UKKy2r. F,Y,0f@4U9 查看《
注会考试《审计》中的128个英文单词(二) 》
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