s bR*[2 sint":1FC 1.audit
审计 )7#3n(_np \;Q!}_ K 2.attestation 鉴证
5'`DrTOA O69TU[Vn 3.credibility 可信赖程度
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RHQ >'WTVj ` 4.audit of financial statements 财务报表
审计 =Uo*-EH :hWG:` 5.agreed-upon procedures 执行商定程序
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xaE F,K))325 6.high levels of assurance 高水平保证
2#/sIu-L ,C_MB1u 7.compilation 编制
TT#V'r\ Lm1JiPs d 8.reliability 可靠性
eE;j#2SEO &%(SkL_] 9.relevance 相关性
3Q7PY46 "&;X/~j 10.professional skepticism 职业谨慎
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n>q 11.objectivity 客观性
F8/n; 8|L 5nQ 12. professional competence 专业胜任能力
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Prqv"( 13.Senior/CPA-in-charge 项目经理
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b KhE 14.audit engagement letter 业务约定书
vI48*&]wTf )!G 10 15.recurring audit 连续审计
/V]i3ac _c:th{* 16.the client 委托人
1r*@1y<0" $j@P8<M7 17.change
CPA 更换
注册会计师 rH\oFCzC hD, |CQ 18.the existing CPA 现任注册
会计师
PB BJ.!Pb G_ ~qk/7mF 19.the successor CPA 后任注册
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u4eI0?R? iex]J@=e 20.the preceding CPA前任
注册会计师 k!WeE#"( i 2[8^o`_ 21.issue the audit report 出具审计报告
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zQu9LN 0Xn,q]@Z 24.knowledge of the entity‘ s business 了解被审计单位情况
t9lf=+%s ^i3!1cS 25.assess material misstatement risks评估重大错报风险
H_1&>@ 3 |}X[Yg=FG 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
hm<:\(q Nm%#rZrN~Q 27.a general knowledge of —— 初步了解―――的情况
+-5YmN' E4_,EeC# 28.a more knowledge of—— 进一步了解的情况
`ooHABC :TV`uUE 29.the prior year‘s working papers 以前年度
工作底稿
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,9 Vk[M .=J 30.minutes of meeting 会议纪要
<R_)[{ 7 Jv]$@># 31.business risks 经营风险
qamq9F$V Q;nC #cg 32.appropriateness 适当性
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/paZJ}Pr. VT#`l0I} 34.management representations 管理层声明
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pXA|'U5] 35.going concern assumption 持续经营假设
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ck# "t-9q 36.audit plan 审计计划
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l%2 gM7WMY 37.significant audit areas 重点审计领域
hyhm{RC?[ ETdN<}m 38.error 错误
I"Ko sSs ?papk4w 39.fraud舞弊
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gVTLj /o}i,i$ 41.misappropriation of assets 侵占资产
O+[s4] 1/?K/gL 42.transactions without substance 虚假交易
Z=a~0&G EDF0q i 43.unusual pressures 异常压力
n +2>jY _C|j"f/} 44.the suspected noncompliance 涉嫌存在违法行为
4 DV,f2:R4 QDKY7"H 45.materialiy 重要性
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IdU <B @z>V 47.approach the materiality level 接近重要性水平
M<Dvhy[ _({wJ$aYC 48.an acceptably low level 可接受水平
nD!t*P U% ?+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
7[0CVWs, u4 ~.[3E* 50.misstatements or omissions 错报或漏报
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7a1 ?t/\ ID 51.aggregate 总计
>Dz8+y ^_W] @m2 52.subsequent events 期后事项
$)6M@S ]AN%#1++U 53.adjust the financial statements 调整财务报表
sN MF(TY TnQW~_: 54.perform additional audit procedures 实施追加的审计程序
(''w$qq"D ]c6h'} 55.audit risk 审计风险
Oa M~rze !lM.1gTTC 56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见
<5G 4|l J]Rh+@r. 58.material misstatement 重大的错报
xokA_3,1F n{M-t@r7 59.tolerable misstatement 可容忍错报
C@pn4[jTl =CjWPZShV 60.the acceptable level of detection risk 可接受的检查风险
X|}Q4T` Q~KzcB< 查看《
注会考试《审计》中的128个英文单词(二) 》
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