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i{?uIb B 1.audit
审计 pPem;i^~ (?Fz{ 2.attestation 鉴证
,.6Hh'^65^ RNE})B 3.credibility 可信赖程度
f8'D{OP"G 4<CHwIRHY 4.audit of financial statements 财务报表
审计 ~]a:9Ev* USy^Y?~; 5.agreed-upon procedures 执行商定程序
3yn>9qt WDNuR#J? 6.high levels of assurance 高水平保证
Ufd{.o[{- v>CAA"LH 7.compilation 编制
p@!{Sh ZNNgi@6> 8.reliability 可靠性
IFYGl gF+Uj( d 9.relevance 相关性
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q;]al DyIuM{Owj 11.objectivity 客观性
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Z;`ts/?SY] (9$z+Zmm? 13.Senior/CPA-in-charge 项目经理
c,-3+b Elw fqfO 14.audit engagement letter 业务约定书
Sa7bl~p\ |{]W (/ 15.recurring audit 连续审计
W;en7v;#I} 4Ynv=G Qz 16.the client 委托人
H5j6$y|I|N E-\Wo3 17.change
CPA 更换
注册会计师 musZCg$ 1Ys6CJ# 18.the existing CPA 现任注册
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会计师 Ze_4MwCW w6(E$:#d 20.the preceding CPA前任
注册会计师 P0,@#M& Y@N-q 21.issue the audit report 出具审计报告
+Z99x# LldZ"%P 22.expert 专家
_{0'3tI7 y5gTd_- 23.the board of directors 董事会
a~jU~('4}w ;G_{$)P.o 24.knowledge of the entity‘ s business 了解被审计单位情况
,xmmS\ t[/WGF&(R 25.assess material misstatement risks评估重大错报风险
;zk& 7P0 =wbgZr^2 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
1P i_V R"%zmA@o= 27.a general knowledge of —— 初步了解―――的情况
xe9E</M_ ObJgJr 28.a more knowledge of—— 进一步了解的情况
}EM vEA [H ^ktF 29.the prior year‘s working papers 以前年度
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\~u7 k @$o.Z;83`r 30.minutes of meeting 会议纪要
=UY)U- ;pn*|Bsq 31.business risks 经营风险
3[`/rg, RN2^=$'. 32.appropriateness 适当性
SStaS<q' ZYf0FC=- 33.accounting estimate 会计估计
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Z',Z7QW7 W%Jw\ z= 35.going concern assumption 持续经营假设
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Ed">$S /Mq9~oC 38.error 错误
02+ k,xFb ]k0Pe;< 39.fraud舞弊
rBY)rUDd4 2;&K*>g&. 40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产
P D,s,A haTmfh_| 42.transactions without substance 虚假交易
7ns n8WN[ wg-qq4Q\ 43.unusual pressures 异常压力
^LAP*R X8m@xFW} 44.the suspected noncompliance 涉嫌存在违法行为
mV~aZM0' R9+0ZoS 45.materialiy 重要性
Vc2(R^ $r3kAM;V: 46.exceed the materiality level 超过重要性水平
^~dBO%M^ F"|OcKAA}h 47.approach the materiality level 接近重要性水平
UYLCzv~W }.ZT?p\ 48.an acceptably low level 可接受水平
,#/%Fn%T VK)vb.: 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
Z|t`}lK kD}w5 U 50.misstatements or omissions 错报或漏报
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3rdrNc 4fR}+[~2 52.subsequent events 期后事项
[:Upn)9 \}Hi\k+h': 53.adjust the financial statements 调整财务报表
Jam&Rj, P0 4Q_A 54.perform additional audit procedures 实施追加的审计程序
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aX@r 55.audit risk 审计风险
$V/Hr/0 Yo-$Z-ud 56.detection risk 检查风险
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ffH]`N s@$SM,tnn 58.material misstatement 重大的错报
" z8iuF `T#Jiq E 59.tolerable misstatement 可容忍错报
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> yhPO$L 60.the acceptable level of detection risk 可接受的检查风险
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h8 查看《
注会考试《审计》中的128个英文单词(二) 》
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