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0C7 1.audit
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mh&- >KClH'R2 2.attestation 鉴证
<9k}CXv2PK i{FC1tVeL_ 3.credibility 可信赖程度
1uge>o& ='bmjXu 4.audit of financial statements 财务报表
审计 *ckrn>E{h {O&liU4 5.agreed-upon procedures 执行商定程序
e>zk3\D! (z1%lZ}( 6.high levels of assurance 高水平保证
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v 7.compilation 编制
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zkMO3w> /qq&'}TZP 9.relevance 相关性
5 EuJ v3JIUdU=P 10.professional skepticism 职业谨慎
5Kw?SRFH/ 4%v+ark8 11.objectivity 客观性
A-wxf91+: E)_!Hi0<s 12. professional competence 专业胜任能力
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6JMN1#t$ 13.Senior/CPA-in-charge 项目经理
UlN|Oy, Nt^&YE7d: 14.audit engagement letter 业务约定书
n`KXJ?t VaIP 15.recurring audit 连续审计
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16.the client 委托人
e(\S,@VN2 ;)]zv\fC 17.change
CPA 更换
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VZx +95dz?~ 18.the existing CPA 现任注册
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n03SXaU~V kJeOlO[ 19.the successor CPA 后任注册
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20.the preceding CPA前任
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R%R]X FC(cXPX} 21.issue the audit report 出具审计报告
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22.expert 专家
nN\XVGP,t <({eOh5N 23.the board of directors 董事会
rtF6Lg 2,Dc]oj 24.knowledge of the entity‘ s business 了解被审计单位情况
}R5&[hxh4t l<:E+lU 25.assess material misstatement risks评估重大错报风险
RF2XJJ ,UZE;lXJ'Q 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
q.QYn.CBZz Kcdd=2 [T 27.a general knowledge of —— 初步了解―――的情况
6ch[B`[h, [=1?CD 28.a more knowledge of—— 进一步了解的情况
GXK?7S0H =pOY+S| 29.the prior year‘s working papers 以前年度
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`oWjq6 PW<wjf,rQ 30.minutes of meeting 会议纪要
;f^jB;\< :tG".z 31.business risks 经营风险
mT~>4xi0 #=#$b _6* 32.appropriateness 适当性
knzED~v@( HbSx}bM_9 33.accounting estimate 会计估计
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R}G V Z_~DTO2Qg 34.management representations 管理层声明
RX\O'Zwl j ZDmk<}A-U 35.going concern assumption 持续经营假设
Qu\l$/ :Qp/3(g e 36.audit plan 审计计划
Q%1;{5 h1o+7 37.significant audit areas 重点审计领域
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* 38.error 错误
%9Fg1LH42r M%^laf 39.fraud舞弊
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^!Jm/- 40.modified or additional procedures 修改或追加审计程序
}jgAV \^LR5S& 41.misappropriation of assets 侵占资产
Ud*[2Oi|R 8|Y^Jn\p5u 42.transactions without substance 虚假交易
v>!}cB/6 ve^MqW&S 43.unusual pressures 异常压力
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}PL 44.the suspected noncompliance 涉嫌存在违法行为
I>Yp=R O^%ace1 45.materialiy 重要性
.WE0T|qDX !|c5@0Wr 46.exceed the materiality level 超过重要性水平
yuX0Y{:I x,_Ucc. 47.approach the materiality level 接近重要性水平
Bys|i 0tb- obolDha 48.an acceptably low level 可接受水平
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:C6rN}_k 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
#8OqX*/ L"/ato 50.misstatements or omissions 错报或漏报
LXV6Ew5E 7~f6j:{|z 51.aggregate 总计
:|3C-+[ U .(_n 52.subsequent events 期后事项
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GtH<0Du Ft!~w#&- 53.adjust the financial statements 调整财务报表
y<(.,Nb8 `VN<6o( 54.perform additional audit procedures 实施追加的审计程序
{ rn~D5R O8o18m8UH 55.audit risk 审计风险
?3N86Qj Y|nTc.A 56.detection risk 检查风险
fZgU@!z rRel\8 57.inappropriate audit opinion 不适当的审计意见
&,7(Wab Bx>@HU 58.material misstatement 重大的错报
a$8?0`( '~J6mojE 59.tolerable misstatement 可容忍错报
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OQK [?*^&[ 60.the acceptable level of detection risk 可接受的检查风险
IPR396J+- 3om-,gfZ 查看《
注会考试《审计》中的128个英文单词(二) 》
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