A{ a`%FAV ^I6GH?19>e 1.audit
审计 Ozs&YZ Iih]q 2.attestation 鉴证
|&H(skF_ kB;!EuL 3.credibility 可信赖程度
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(K: 4.audit of financial statements 财务报表
审计 "6o5x&H I07_o"3>qr 5.agreed-upon procedures 执行商定程序
"QCVi R is}Y+^j. 6.high levels of assurance 高水平保证
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tg7^(@ 7.compilation 编制
</Ry4x^A 73kL>u 8.reliability 可靠性
6O'6,%# I xE}v%& 9.relevance 相关性
ob"yz } FK.Qj P: 10.professional skepticism 职业谨慎
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1{ucFa 11.objectivity 客观性
b0R{cj=<[ S*?x|&a 12. professional competence 专业胜任能力
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B0p^a 13.Senior/CPA-in-charge 项目经理
$+@xwuY'+ qn|~z@" 14.audit engagement letter 业务约定书
Rz!! ;<ye8 \P7y&`| 15.recurring audit 连续审计
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16.the client 委托人
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6i_dL|c 17.change
CPA 更换
注册会计师 LjMhPzCp :pPn)j$ 18.the existing CPA 现任注册
会计师
iZDZ/hohv \h 1 T/_4 19.the successor CPA 后任注册
会计师 I6Mr[#* eFdN"8EW 20.the preceding CPA前任
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a= R3Ka^l8R| 21.issue the audit report 出具审计报告
e&J_uG [u}2xsSx 22.expert 专家
7T}r]C. *q |3QHZ 23.the board of directors 董事会
$yg=tWk N"rZK/@} 24.knowledge of the entity‘ s business 了解被审计单位情况
7__?1n~{ <P4*7:jX 25.assess material misstatement risks评估重大错报风险
3WQ"3^G ;f)o_:(JJ 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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K}!@ 27.a general knowledge of —— 初步了解―――的情况
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cJ!C=J 28.a more knowledge of—— 进一步了解的情况
u.Z,HsEO b !_SIq`5]@ 29.the prior year‘s working papers 以前年度
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d65t"U yCOIv!/zy 30.minutes of meeting 会议纪要
lc2RMu mFXkrvOf, 31.business risks 经营风险
' 5%`[& V_-{TGKX 32.appropriateness 适当性
K JX@?1" S|?Ht61k 33.accounting estimate 会计估计
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R% 8QNd t 34.management representations 管理层声明
F_&bE@k I~.d/!>Z 35.going concern assumption 持续经营假设
.a *^6TC. "~HV!(dRMC 36.audit plan 审计计划
zr5(nAl yL>wCD,L 37.significant audit areas 重点审计领域
Ee?+IZ H7| T11;LSD 38.error 错误
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( - 2?bE2^6 39.fraud舞弊
:u$+lq ^#A[cY2eM 40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产
GxR, 3 /P3s.-sL 42.transactions without substance 虚假交易
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Udh!%QP%[w OnKPD=< 44.the suspected noncompliance 涉嫌存在违法行为
mC}!;`$8p bb^$]lT' 45.materialiy 重要性
'o*:~n t|Ipxk.) 46.exceed the materiality level 超过重要性水平
\1p5$0z }&mFpc 47.approach the materiality level 接近重要性水平
g}]EIv{ @~l?hf 48.an acceptably low level 可接受水平
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n[ 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
mzX <! o-D,K dY 50.misstatements or omissions 错报或漏报
i!=28|_ .V\M/q\Tv 51.aggregate 总计
khW9n* 9C{\=?e; 52.subsequent events 期后事项
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y9ue= oe5.tkc 54.perform additional audit procedures 实施追加的审计程序
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@cs<x MK<VjpP0( 55.audit risk 审计风险
.u_k?.8| K~# wvUb 56.detection risk 检查风险
%ycCNS VnJ-nfA 57.inappropriate audit opinion 不适当的审计意见
&z\]A,=Tc -*K!JC- 58.material misstatement 重大的错报
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Qs M 59.tolerable misstatement 可容忍错报
Pj!{j)-tS _0rHxh7}q 60.the acceptable level of detection risk 可接受的检查风险
$pT%7jV} {xC CUU 查看《
注会考试《审计》中的128个英文单词(二) 》
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