]4~Yi1] q~`hn(S 1.audit
审计 ]3r}>/2( Ae5A@4 2.attestation 鉴证
dCx63rF`G "O$bq::(]e 3.credibility 可信赖程度
oZ{,IZ45 3Tr,waV 4.audit of financial statements 财务报表
审计 ]2zM~ M1jT+ 5.agreed-upon procedures 执行商定程序
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$vm "&L8d(ZuA 6.high levels of assurance 高水平保证
KpN]9d b42%^E 7.compilation 编制
T!/o^0w /R&`]9].s 8.reliability 可靠性
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9.relevance 相关性
n%Oi~7> *qpFtBg 10.professional skepticism 职业谨慎
Y7GsL7I txEN7! 11.objectivity 客观性
HDm]njF%qQ .zb 12. professional competence 专业胜任能力
Xj, %t} 9.)z]Gav 13.Senior/CPA-in-charge 项目经理
#H$lBCWI @@R Mm$ 14.audit engagement letter 业务约定书
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<K- 15.recurring audit 连续审计
fY]"_P # epP~J_f 16.the client 委托人
TX)W.2u= pq*e0uW 17.change
CPA 更换
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7Y*/v&P( 18.the existing CPA 现任注册
会计师
sY<UJlDKT CU=sQfE 19.the successor CPA 后任注册
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):N#X<b': 21.issue the audit report 出具审计报告
Kebr>t8^ w|dfl * 22.expert 专家
>H+tZV H&-3`< 23.the board of directors 董事会
2ZxhV4\ &mX_\w/% 24.knowledge of the entity‘ s business 了解被审计单位情况
Y:CX RU6eD F{mUxo#T 25.assess material misstatement risks评估重大错报风险
5V 2ZAYV (iKJ~bJ 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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R51Pw yPE3Awh5 27.a general knowledge of —— 初步了解―――的情况
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#-zK:4 $SQ$2\iC 28.a more knowledge of—— 进一步了解的情况
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29.the prior year‘s working papers 以前年度
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`BmnXWMgx :2lpl%/ 30.minutes of meeting 会议纪要
vom3C9o )>2L(~W 31.business risks 经营风险
J0V m&TY NL]_;\ h 32.appropriateness 适当性
/mwUDf 6x 4prJ!k 33.accounting estimate 会计估计
x[mz`0 \W=3P[gb 34.management representations 管理层声明
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[GHDQ;! 35.going concern assumption 持续经营假设
0n:cmML)D .I_atv 36.audit plan 审计计划
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K}5UO 37.significant audit areas 重点审计领域
)bM,>x LZ wCe$1 38.error 错误
*AV%= @Ommd{0M 39.fraud舞弊
7:B/?E ~!ooIwNNz 40.modified or additional procedures 修改或追加审计程序
W=HvMD kNK0KL 41.misappropriation of assets 侵占资产
{9(0s| pr Xz @#,F:@ 42.transactions without substance 虚假交易
OxDqLX Z,"4f*2 43.unusual pressures 异常压力
R?u(aY)P dQT[pNp: 44.the suspected noncompliance 涉嫌存在违法行为
W,EIBgR(R5 j^=Eu r/ 45.materialiy 重要性
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"gy&eR> D\G.p |9= 47.approach the materiality level 接近重要性水平
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bN-!&Td H.ZF~Yuw 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
|8f }3R 9 dwk%!% 50.misstatements or omissions 错报或漏报
I;Mm +5A g"748LY>=p 51.aggregate 总计
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*SRz #f"eZAQ { 52.subsequent events 期后事项
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JXL?.{'A 53.adjust the financial statements 调整财务报表
pl%!AY'oE> l<XYDb~op 54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险
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%j#bv ?fH1?Z\'K 56.detection risk 检查风险
hu$eO'M_ |'-aR@xJ 57.inappropriate audit opinion 不适当的审计意见
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,>KP ;[;WEA 58.material misstatement 重大的错报
~-Kx^3(# 27 XM&ZrZ 59.tolerable misstatement 可容忍错报
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h&K$(}X 60.the acceptable level of detection risk 可接受的检查风险
#&T O(bk \}4Y]xjV2 查看《
注会考试《审计》中的128个英文单词(二) 》
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