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H9 1.audit
审计 HYl+xH'.j Q=Q+*oog 2.attestation 鉴证
i;HXz`vT7 /E6)>y66 3.credibility 可信赖程度
11PL1zzH nDkG}JkB! 4.audit of financial statements 财务报表
审计 Trirb'qO >\JPX 5.agreed-upon procedures 执行商定程序
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< 6.high levels of assurance 高水平保证
7] y3<t dz#"9i5b 7.compilation 编制
'&CZ%&(Gw h#zm+( [B* 8.reliability 可靠性
h),;j`PrC IQBL;=.J. 9.relevance 相关性
tN{0C/B9 |1wZ`wGZ:L 10.professional skepticism 职业谨慎
dwn|1%D sD3Ts;k 11.objectivity 客观性
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TOc mLq0;uGL| 12. professional competence 专业胜任能力
wo9R:kQ hx^@aI 13.Senior/CPA-in-charge 项目经理
uNf'Zeo cJSNV*< 14.audit engagement letter 业务约定书
C5=^cH8 thPAD+u.3 15.recurring audit 连续审计
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O {Lju7'5L 16.the client 委托人
D u<P^CE 55v=Ij?M 17.change
CPA 更换
注册会计师 @Hj]yb5 )+FnwW 18.the existing CPA 现任注册
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,vR>hyM `y'%dY}$n 19.the successor CPA 后任注册
会计师 _~Lu% 2-S}#S}2C 20.the preceding CPA前任
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G- ?~ybFrc 21.issue the audit report 出具审计报告
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n\G #cR5k@ 22.expert 专家
",YNphjAn K*~xy bA 23.the board of directors 董事会
ycN!N n(A;:)W{ 24.knowledge of the entity‘ s business 了解被审计单位情况
covCa )kf b?k,_;\ 25.assess material misstatement risks评估重大错报风险
?(s9dS,7wZ Fkv284,LM 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
QP%AJ[3ea% B{#Fm6 27.a general knowledge of —— 初步了解―――的情况
8hV4l'Pa72 L `2{H%J` 28.a more knowledge of—— 进一步了解的情况
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CzB7x 29.the prior year‘s working papers 以前年度
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*h?*RUQ VU\G49 30.minutes of meeting 会议纪要
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KjA7x 31.business risks 经营风险
RCkmxO;b& h6Vd<sV\tf 32.appropriateness 适当性
wKW.sZ!S1 o &b\bK%E 33.accounting estimate 会计估计
&~"N/o >U:-U"rA? 34.management representations 管理层声明
%PVu>^ f`}u9!jVR 35.going concern assumption 持续经营假设
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\V;{: be6`Sv"H 36.audit plan 审计计划
BT:b&"AR[ eT F s9$ 37.significant audit areas 重点审计领域
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ErR-p=- JWt@vf~ 38.error 错误
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39.fraud舞弊
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Y%{" zPvTRW~H\ 40.modified or additional procedures 修改或追加审计程序
P@etT8| V _=w=!U&W 41.misappropriation of assets 侵占资产
TIV|7nKL %)}_OXWf: 42.transactions without substance 虚假交易
|$T?P*pI. i;2V 43.unusual pressures 异常压力
~@^ pX*%i *XXa9z 44.the suspected noncompliance 涉嫌存在违法行为
en MHKN g Or1ikI" 45.materialiy 重要性
Kt#X'!9/< i .?l\ 46.exceed the materiality level 超过重要性水平
T.!.3B$@] 6.v)q,JL 47.approach the materiality level 接近重要性水平
$a')i<m^g >+BLD 48.an acceptably low level 可接受水平
ovtZHq/ 0@!-+}i 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
gA+@p'XnR Yu%ZwTvw 50.misstatements or omissions 错报或漏报
?cr^.LV|h^ K?wo AuY 51.aggregate 总计
%Y].i/".;P }8'bXG+ 52.subsequent events 期后事项
k1^&;}/f: 9&4z4@on 53.adjust the financial statements 调整财务报表
S#D6mg$Z, _'r&'s;<z 54.perform additional audit procedures 实施追加的审计程序
{NIE:MXX &ZPyZj 55.audit risk 审计风险
J16(d+ ,|R\ Z,s 56.detection risk 检查风险
3}?]G8iL?L DTV"~>@ 57.inappropriate audit opinion 不适当的审计意见
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U?7) 58.material misstatement 重大的错报
nrZZk QNI c(S66lp 59.tolerable misstatement 可容忍错报
Pu]Pp`SP XCZNvLG 60.the acceptable level of detection risk 可接受的检查风险
[)p>pA2GZj *+cW)klm 查看《
注会考试《审计》中的128个英文单词(二) 》
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