EId_1F;V^ ]TTQ;F 1.audit
审计 z}gfH| rB<za I\V 2.attestation 鉴证
s{30#^1R #JLxM/5^1~ 3.credibility 可信赖程度
8*-N@j8 ,'FdUq )i 4.audit of financial statements 财务报表
审计 MT?;9ZV} '9w.~@7 5.agreed-upon procedures 执行商定程序
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#&oL iz=hZ /4 Q^L>a 7.compilation 编制
;DG&HO Z(gW(O9h.V 8.reliability 可靠性
N8-!}\, L FncY(b 9.relevance 相关性
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(0`"rjg hj<h]dhp 10.professional skepticism 职业谨慎
kCuIEv@ mv0JD( 11.objectivity 客观性
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/ jQ 'r};; 12. professional competence 专业胜任能力
/HiRbwQK# 6Z,j^: B 13.Senior/CPA-in-charge 项目经理
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^'y 4uSC> 14.audit engagement letter 业务约定书
hM/:zC: ]-7$wVQ< 15.recurring audit 连续审计
R{X@@t9@ KK|AXoBf 16.the client 委托人
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a[{E )q>mt/, 17.change
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注册会计师 =Ll:Ba Q 8rXQK|A 18.the existing CPA 现任注册
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HuCzXl $v#\bqY 19.the successor CPA 后任注册
会计师 ":G\ ov@N13 ,$ 20.the preceding CPA前任
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t]k 21.issue the audit report 出具审计报告
"'8^OZR 7E}.P1 22.expert 专家
7:cmBkXm lCznH?[ 23.the board of directors 董事会
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7^PTgcO Oosr`e@S 24.knowledge of the entity‘ s business 了解被审计单位情况
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^kElb;d 25.assess material misstatement risks评估重大错报风险
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_7\? 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
;@&mR<5j UF$JVb 27.a general knowledge of —— 初步了解―――的情况
~Ip-@c}'j 6n 28.a more knowledge of—— 进一步了解的情况
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Z%t"~r0PS |d@%Vb_ 30.minutes of meeting 会议纪要
@+,J^[ y K:osfd 31.business risks 经营风险
p}r1@L s ZjEc\{ s 32.appropriateness 适当性
>;9+4C<z0 y7?n;3U]CS 33.accounting estimate 会计估计
G';yb^DB :zWI" 34.management representations 管理层声明
^/H9`z; 2A5R3x=\ 35.going concern assumption 持续经营假设
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!T<4em8 *G6Py,- !f 37.significant audit areas 重点审计领域
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)N$CW 38.error 错误
_3_kvs N"+o=nS 39.fraud舞弊
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^>3q@,C]c orGkS<P 41.misappropriation of assets 侵占资产
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ke> R;6$lO8C& 42.transactions without substance 虚假交易
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49gm=XPm Ui^~A 45.materialiy 重要性
^ |xSU_wa a&?SRC'x 46.exceed the materiality level 超过重要性水平
2%|0c\y|z= h}T+M BA% 47.approach the materiality level 接近重要性水平
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E!(W=]*F ~o+:M0)} 48.an acceptably low level 可接受水平
e?V7<7$ O@Ro_sPG( 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
re$xeq\1P? wOlnDQs 50.misstatements or omissions 错报或漏报
323zR*\m \$iU#Z 51.aggregate 总计
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sv g`s,g ;VLv2J* 54.perform additional audit procedures 实施追加的审计程序
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s^ G>>`j2:y 55.audit risk 审计风险
|3a1hCxt rmzM}T\20 56.detection risk 检查风险
P_ [A /|)VO?*D 57.inappropriate audit opinion 不适当的审计意见
06Irx^n HZG^o^o1l+ 58.material misstatement 重大的错报
(D?%(f "\n,vNk 59.tolerable misstatement 可容忍错报
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<8JV`dTywC :nt 7jm, 查看《
注会考试《审计》中的128个英文单词(二) 》
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