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1.audit
审计 %.Q2r ?j lyc{Z%!3 2.attestation 鉴证
/A`zy R,b O{2O 3.credibility 可信赖程度
8;dbU* GF,|;)ly 4.audit of financial statements 财务报表
审计 g{f>jd (2a"W` 5.agreed-upon procedures 执行商定程序
'V*M_o(\ K^1O =1gY 6.high levels of assurance 高水平保证
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?tM]. \ 7.compilation 编制
%0M^ ^zs4tCW % 8.reliability 可靠性
8f`b=r(a> 1Z{p[\k 9.relevance 相关性
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nx|9 11.objectivity 客观性
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8? 5@r Zm4U 12. professional competence 专业胜任能力
U=<.P;+f9 E)Epr&9S 13.Senior/CPA-in-charge 项目经理
?@ye*%w_ l+kg4y 14.audit engagement letter 业务约定书
UK9MWC5g9 d+| !6 15.recurring audit 连续审计
f0`rJ?us )|1JcnNSa 16.the client 委托人
x@RA1&c {~{s =c0 17.change
CPA 更换
注册会计师 +53zI|I K*i1! "w 18.the existing CPA 现任注册
会计师
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19.the successor CPA 后任注册
会计师 HC`3AQ12!& ^cXL4*_= 20.the preceding CPA前任
注册会计师 '-~/!i+= .6A:t?. 21.issue the audit report 出具审计报告
(6y3"cbe qc4"0Ap' 22.expert 专家
$}c@S0%P" g.sV$.T2K 23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况
cNB$g )` 80"=Qu{s 25.assess material misstatement risks评估重大错报风险
6G})h! >u[1v 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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r~?sTO 27.a general knowledge of —— 初步了解―――的情况
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N~KRwsDH 29.the prior year‘s working papers 以前年度
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^"#rDP"v 2cL)sP} 30.minutes of meeting 会议纪要
e*Med)tc^$ ZvKMRW 31.business risks 经营风险
|dzF>8< ) RL)3k8pk 32.appropriateness 适当性
'i-O s;M*5|- 33.accounting estimate 会计估计
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(>[ #C7j|9Ew1] 34.management representations 管理层声明
0e](N` 1iW9?=a" 35.going concern assumption 持续经营假设
U:jf9L2 F|K4zhK 36.audit plan 审计计划
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37.significant audit areas 重点审计领域
~,1q :Kue M\6v}kUY 38.error 错误
=eLb"7C#0 cb,sb^- 39.fraud舞弊
j}*+-.YF sYP@>tHC 40.modified or additional procedures 修改或追加审计程序
4N0nU EZfa0jJD 41.misappropriation of assets 侵占资产
4^^rOi0 [LDzR7vnf 42.transactions without substance 虚假交易
[k}\{i> sB/s17ar 43.unusual pressures 异常压力
\8aF(Y^H W>nb9Isp 44.the suspected noncompliance 涉嫌存在违法行为
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6x{IY 45.materialiy 重要性
1y;zPJ<ntm y]%,Y=%X 46.exceed the materiality level 超过重要性水平
gI3rF= -y.AJ~T 47.approach the materiality level 接近重要性水平
k4rBS mnjA8@1 48.an acceptably low level 可接受水平
2:F ]w_)Spo. 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
-Lb^O/ (W!$6+GT 50.misstatements or omissions 错报或漏报
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^D({` BAHx7x#( 51.aggregate 总计
<J`xCm K mIo7 K5z{ 52.subsequent events 期后事项
mK4|=Q jy2nn:1#^ 53.adjust the financial statements 调整财务报表
VAt9JE;# `0D1Nh"%k 54.perform additional audit procedures 实施追加的审计程序
/vMyf),2 J,Ap9HJt 55.audit risk 审计风险
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[>Uu?Y VC7F#a*V 56.detection risk 检查风险
f|0QN#$ r ngw6?`n- 57.inappropriate audit opinion 不适当的审计意见
-P&e4sV{ = h( n+y< 58.material misstatement 重大的错报
gVkI=J EPRs%(w` 59.tolerable misstatement 可容忍错报
)&Bv\Tfjt ]L^M7SKE6 60.the acceptable level of detection risk 可接受的检查风险
]S geZ07 $twF93u$ 查看《
注会考试《审计》中的128个英文单词(二) 》
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