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2(O6 OMhef,,H 2.attestation 鉴证
;__9TN geQ{EwO8n 3.credibility 可信赖程度
fx=Awba ;{i'#rn{ 4.audit of financial statements 财务报表
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8^ 5.agreed-upon procedures 执行商定程序
+a&p$\ 'E/*d2CDM( 6.high levels of assurance 高水平保证
6:GTD$Uz. mK+IEZV<3 7.compilation 编制
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oJRqf= 8.reliability 可靠性
iHwLZ[O{ P71 ( 9.relevance 相关性
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Zfk*HV#\ s2?T5oWU 11.objectivity 客观性
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| 12. professional competence 专业胜任能力
ZX ?yL>4 }X x(^Zh 13.Senior/CPA-in-charge 项目经理
G+B~Ix- ;\EiM;Q] 14.audit engagement letter 业务约定书
4h@Z/G!T3 O^/Maa/D1 15.recurring audit 连续审计
FX9F"42@ 4}_O`Uxh 16.the client 委托人
\V9Z#> $0bjKy 17.change
CPA 更换
注册会计师 <;E ?$f)&O 18.the existing CPA 现任注册
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会计师 y=In?QN{6* .sQ=;w/ZA 20.the preceding CPA前任
注册会计师 #cj6{%c4 W@yJAQ 21.issue the audit report 出具审计报告
'n<iU st )o\jJrVDf 22.expert 专家
\Mg`(,kwe zBO(`=| 23.the board of directors 董事会
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2o>)7^9|#< 24.knowledge of the entity‘ s business 了解被审计单位情况
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)c l5B{1P D;UV&.$'v 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
dt~YW kdb(I@6 27.a general knowledge of —— 初步了解―――的情况
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mmnA, 28.a more knowledge of—— 进一步了解的情况
.VTy[|o mhW-J6u* 29.the prior year‘s working papers 以前年度
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##Z_QB(; GTHkY* 30.minutes of meeting 会议纪要
LH:i| I ^$&k5e/}C 31.business risks 经营风险
rP!#RzL VCtH%v#S;. 32.appropriateness 适当性
w.&1%X(k FQ>`{%> 33.accounting estimate 会计估计
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""s]zNF} 7\ nf:. 35.going concern assumption 持续经营假设
Rq[ M29 ~rjTF! 36.audit plan 审计计划
lN9=TxH1(; l4TpH|k 37.significant audit areas 重点审计领域
Z}|(FRVk _ Ro!"YVX 38.error 错误
Ela-,(Glk ~4?9a(>3 39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序
WD'#5]#Y rp5(pV7* 41.misappropriation of assets 侵占资产
z&V+#Ws/ Q[+ac*F=Y 42.transactions without substance 虚假交易
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aAb=(7 L28*1]\Jh 43.unusual pressures 异常压力
&K/FyY5 p$ bnK] 44.the suspected noncompliance 涉嫌存在违法行为
erVO|<%=R 9<Kj6t_ 45.materialiy 重要性
*Z_C4Tj MLFKH 46.exceed the materiality level 超过重要性水平
6%Be36< 3=W!4 47.approach the materiality level 接近重要性水平
%%cHoprDa y^7}oH _ 48.an acceptably low level 可接受水平
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nYbhy}y QJ|a p4r 50.misstatements or omissions 错报或漏报
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7} jWBK 51.aggregate 总计
;W>Y:NCrp Z@Ae$ '9H 52.subsequent events 期后事项
fvb=#58N_ Gn;@{x6 53.adjust the financial statements 调整财务报表
WoxwEi1~0 X*,Kb(3 54.perform additional audit procedures 实施追加的审计程序
|AC1\)2tT :UJ a&$) 55.audit risk 审计风险
." $ GJqE!I,. 56.detection risk 检查风险
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X6QRt? #lU9yv 57.inappropriate audit opinion 不适当的审计意见
V]EtwA h=_mNG>R) 58.material misstatement 重大的错报
#Wu*3&a]yU 3OM2Y_ 59.tolerable misstatement 可容忍错报
^fz+41lE\ H~ u[3LQz 60.the acceptable level of detection risk 可接受的检查风险
:6q]F<oK >[6{LAe~hp 查看《
注会考试《审计》中的128个英文单词(二) 》
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