M,8a$Mdqh +IK~a9t 1.audit
审计 L10Vq}W" R#`hT 2.attestation 鉴证
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m!er"0 %L=roqz 4.audit of financial statements 财务报表
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R,x\VX!| 5.agreed-upon procedures 执行商定程序
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%g^dB M# /PE3>"|w E 7.compilation 编制
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q|` cT`x,2 8.reliability 可靠性
fCJ:QK! WO/;o0{d\9 9.relevance 相关性
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10.professional skepticism 职业谨慎
2BS2$#c> 2shr&Mfp[ 11.objectivity 客观性
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k]u0US9/ 12. professional competence 专业胜任能力
cAM1\3HWT" o )GNV 13.Senior/CPA-in-charge 项目经理
2/PaXI/Z ((7~o?Vbg 14.audit engagement letter 业务约定书
4};iL) aAh")B2 15.recurring audit 连续审计
;-~Wfh+ br.jj 16.the client 委托人
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CPA 更换
注册会计师 ^6Q(he 9IIQon 18.the existing CPA 现任注册
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#*BcO-N W @Y$!V< 19.the successor CPA 后任注册
会计师 p~J`}>yo O(!J^J3_z 20.the preceding CPA前任
注册会计师 DM/J,q FTI[YR8?Y 21.issue the audit report 出具审计报告
INby0S CN#`m]l. 22.expert 专家
tQ< ou, /0s1q 23.the board of directors 董事会
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@\ :J`:Q3@ 24.knowledge of the entity‘ s business 了解被审计单位情况
A7>0Pn%D3 T;w%-k\<r 25.assess material misstatement risks评估重大错报风险
1Cki}$k@ %a&Yt 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
'uGn1|Pvy R9f*&lj 27.a general knowledge of —— 初步了解―――的情况
{wih)XNY @QV|<NeH 28.a more knowledge of—— 进一步了解的情况
Lfx&DK ! rBye%rQRq 29.the prior year‘s working papers 以前年度
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(/1 4)"Sk dms R>Q 30.minutes of meeting 会议纪要
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%k_R;/fjW 4ZrX=e, 32.appropriateness 适当性
<%#M&9d)E mk~&>\ 33.accounting estimate 会计估计
Li(}_ 9eo$Duws 34.management representations 管理层声明
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sDTCV8"w lO3$V JI 37.significant audit areas 重点审计领域
tPIT+1. ]z wASgdGoy 38.error 错误
\< <u I7ZY9W(S 39.fraud舞弊
f9W@!]LHJ e7T"?s 40.modified or additional procedures 修改或追加审计程序
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yqOhb4 41.misappropriation of assets 侵占资产
w{f!t8C*s k"Y9Kc0XoU 42.transactions without substance 虚假交易
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xQ\/6| mRZC98$ @r 44.the suspected noncompliance 涉嫌存在违法行为
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[tGAo/ srXGe`VL 46.exceed the materiality level 超过重要性水平
OJPxV~y Ox7v*[x' 47.approach the materiality level 接近重要性水平
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(Gr8JpV NNLZ38BV7 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
izy7.(.a CE]0OY 50.misstatements or omissions 错报或漏报
8!2NZOZOS |=L~>G 51.aggregate 总计
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52.subsequent events 期后事项
.lAqD- $"1Unu&P 53.adjust the financial statements 调整财务报表
7nM]E_ ^BIB'/Kh) 54.perform additional audit procedures 实施追加的审计程序
8z0j}xY% rCU f,) 55.audit risk 审计风险
T;K@3]FbX S+Z_Qf 56.detection risk 检查风险
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OD7tM0Wn Sm(X/P=z 58.material misstatement 重大的错报
>Eg/ir0 *@/1]W 59.tolerable misstatement 可容忍错报
WP[h@#7< dZcRLLR 60.the acceptable level of detection risk 可接受的检查风险
^kJ(bBY #$7d1bx 查看《
注会考试《审计》中的128个英文单词(二) 》
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