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9h /<Zy-+3 1.audit
审计 t-3wjS1v 45>w=O 2.attestation 鉴证
J9mLW}I?NW <~<I K=n 3.credibility 可信赖程度
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审计 (<=qW_iW !s9<%bp3 5.agreed-upon procedures 执行商定程序
QaUh+k<6 !f V.#9AB# 6.high levels of assurance 高水平保证
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;4QL f@Hp,- 7.compilation 编制
6WzE'0Nyr j+88J 8.reliability 可靠性
(3&@c!E vFV->/u 9.relevance 相关性
9L*gxI> KAO}*? 10.professional skepticism 职业谨慎
A|c :&i Yono8M;9* 11.objectivity 客观性
^-f5;B`\i \b1I<4( 12. professional competence 专业胜任能力
jgVra* ph<Z/wlz 13.Senior/CPA-in-charge 项目经理
H7H'0C 8n,i5>!d 14.audit engagement letter 业务约定书
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GKZn|<Y|{c I,l%6oPa 16.the client 委托人
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CPA 更换
注册会计师 _C)u#]t d&n0:xOc 18.the existing CPA 现任注册
会计师
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C2oP, BB1'B-O 19.the successor CPA 后任注册
会计师 v'TkKwl P zzX Ds6 20.the preceding CPA前任
注册会计师 I`5F&8J{ L>).o%(R 21.issue the audit report 出具审计报告
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aGr(djD 22.expert 专家
a+{YTR>0m Z>7Oez> 23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况
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o4Su# 25.assess material misstatement risks评估重大错报风险
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8fc-n 'i%Azzv 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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^" SdYES5aES 27.a general knowledge of —— 初步了解―――的情况
'N,x=1R5 s3uT:Xw3rW 28.a more knowledge of—— 进一步了解的情况
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fs$wr@ <T+Pw7X 29.the prior year‘s working papers 以前年度
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ND|X WvAl!^{` 30.minutes of meeting 会议纪要
*,_Qdr^F +G7A.d`V} 31.business risks 经营风险
F<Z"W}I+6 1;?b-FEq: 32.appropriateness 适当性
MztT/31S hh |'Uq3 33.accounting estimate 会计估计
0Dc$nL?TqX ~5:]Oux 34.management representations 管理层声明
gA`/t e n?YGXW/ 35.going concern assumption 持续经营假设
3 ^{U:"N0 4T Gg`$e; 36.audit plan 审计计划
*[.+|v;A bO9F rEz5 37.significant audit areas 重点审计领域
r&o%n5B SdnqM`uFo 38.error 错误
1 mFc]1W P+%O]v1 Ob 39.fraud舞弊
l!~8 shYcfLJ 40.modified or additional procedures 修改或追加审计程序
?N,a {#w $qP9EZ]JC 41.misappropriation of assets 侵占资产
jO3Q@N0_ P`-(08t 42.transactions without substance 虚假交易
E$F)z \%mR*J+ 43.unusual pressures 异常压力
(xG#D;M0 1[} =,uaM 44.the suspected noncompliance 涉嫌存在违法行为
Kcsje_I-M (|(Y;%>-v 45.materialiy 重要性
oT\B-lx E@0wt^ 46.exceed the materiality level 超过重要性水平
E4T?8TO$o% pZlBpGQf 47.approach the materiality level 接近重要性水平
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q I]~xs0$4# 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
=y0!-y SKD!V6S 50.misstatements or omissions 错报或漏报
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scjE^ PcM:0(,G 51.aggregate 总计
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44kY[jhf }x~|XbG 53.adjust the financial statements 调整财务报表
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u_Q3v9 0[hl&7 Ab@ 55.audit risk 审计风险
Vy5Q+gw L4[bm[x 56.detection risk 检查风险
}'Z(J)Bg gVI*`$ 57.inappropriate audit opinion 不适当的审计意见
5jsnE ) c?opVbJB\ 58.material misstatement 重大的错报
+HfjnEbtBs |Y])|`_'G 59.tolerable misstatement 可容忍错报
'+}hVfN [6-l6W 60.the acceptable level of detection risk 可接受的检查风险
Z,d/FC#y( RCmPZ 查看《
注会考试《审计》中的128个英文单词(二) 》
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