%R?B=W7;Q G
51l_ 1.audit
审计 eT!*_.' e v d{`*|x 2.attestation 鉴证
yW=I*f f0^;
*Y 3.credibility 可信赖程度
YGdzA]3> Xl/SDm_p 4.audit of financial statements 财务报表
审计 NA :_yA" {zckY 5.agreed-upon procedures 执行商定程序
OuZPgN hXAgT!ZD 6.high levels of assurance 高水平保证
`/e
EdqT "r+ v^ 7.compilation 编制
T'W@fif fen~k#|l 8.reliability 可靠性
5%6{ ePh{ "e-RV
9.relevance 相关性
d*B^pDf #7*{ $v 10.professional skepticism 职业谨慎
_L^(CFE Z&Qz"V>$ 11.objectivity 客观性
Tr6J+hS mJ #|~I*Z- 12. professional competence 专业胜任能力
hx.ln6=4 Yl$R$u) 13.Senior/CPA-in-charge 项目经理
n)<S5P? _o+z#Fn z 14.audit engagement letter 业务约定书
DN X-\ 0[
BPmO6 15.recurring audit 连续审计
sC}p_'L !T|q/ri 16.the client 委托人
j@o
\d%.'! ,N1I\f 17.change
CPA 更换
注册会计师 !
^ DQX=1 m)q e 18.the existing CPA 现任注册
会计师
}x~1w:zHd G u4mP 19.the successor CPA 后任注册
会计师 1;E^3j$ >WZ_) `R 20.the preceding CPA前任
注册会计师 (DnrJ.QU}t a5dc#f
Kf 21.issue the audit report 出具审计报告
^o8o 0XzrzT"& 22.expert 专家
h>:eu# svWQk9d 23.the board of directors 董事会
Chs#}=gzi u}0U
! 24.knowledge of the entity‘ s business 了解被审计单位情况
?= RC?K 'V`Hp$r 25.assess material misstatement risks评估重大错报风险
RG8Ek"D@ FhFP M)[ 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
s[n*fV']A |Bhj L, 27.a general knowledge of —— 初步了解―――的情况
GF/!@N - %'ys 28.a more knowledge of—— 进一步了解的情况
1
k\~% W1\F-:4L@ 29.the prior year‘s working papers 以前年度
工作底稿
AdL>?SG% \1MMz Z4rf 30.minutes of meeting 会议纪要
Pw|J([ Q1
5h \!u 31.business risks 经营风险
AM:lU K^Ixu~
32.appropriateness 适当性
[rO TWN "/g\?Nce 33.accounting estimate 会计估计
17ol %3 M L3J .Oh 34.management representations 管理层声明
'\wZKYVN :$f9(f& 35.going concern assumption 持续经营假设
iebnQf
]b&O#D9 36.audit plan 审计计划
G9AQIU%ii v2KK%Qy 37.significant audit areas 重点审计领域
d+L!s7 :YUQKy 38.error 错误
!)//b] @UwDsx&2(t 39.fraud舞弊
qgkC) py%_XL=w, 40.modified or additional procedures 修改或追加审计程序
N6<G`k, Z~Vups#+f 41.misappropriation of assets 侵占资产
m[$pj~<\ j1i<.,0g 42.transactions without substance 虚假交易
;-"'sEu} TO]7 %aB 43.unusual pressures 异常压力
AD@-H0Y ^b&U0k$R 44.the suspected noncompliance 涉嫌存在违法行为
.[:2M9Rx 'nP;IuMP 45.materialiy 重要性
A[8vD</}_ jA,|.P> 46.exceed the materiality level 超过重要性水平
`Qxdb1>mjY hMQh?sF/ 47.approach the materiality level 接近重要性水平
-;RW)n^n t +h}hL 48.an acceptably low level 可接受水平
+et)
!2N a[hQ<@1O 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
u0i;vO)MNt 0~=>:^H'`q 50.misstatements or omissions 错报或漏报
~0T
,_N )2g-{cYv 51.aggregate 总计
R7NE=X4 ~`!{5:v 52.subsequent events 期后事项
gK",D^6T*Y d45mKla(V 53.adjust the financial statements 调整财务报表
%WO4uOi:@ =q"o%dc`R 54.perform additional audit procedures 实施追加的审计程序
cM;,n X %/ V:>ZSW4,^ 55.audit risk 审计风险
aF5=k:k O]-s(8Oo3 56.detection risk 检查风险
OqlP_^Zz7p Cw,;>>Y_b< 57.inappropriate audit opinion 不适当的审计意见
.yN. [`_-;/Gx2 58.material misstatement 重大的错报
D\ kd6 /~}<[6ZGCY 59.tolerable misstatement 可容忍错报
*^s^{0Ad x>eV$UJ 60.the acceptable level of detection risk 可接受的检查风险
]v|n'D-? {-.ZFUZmT 查看《
注会考试《审计》中的128个英文单词(二) 》
ZO\x|E!b nf)y_5y