f,E7eL@ 14 ,t 1.audit
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Ar 2.attestation 鉴证
~v;+-*t .4R.$`z4 3.credibility 可信赖程度
ohqThl z`t~N 4.audit of financial statements 财务报表
审计 `*B0n>ol, [.fh2XrVM 5.agreed-upon procedures 执行商定程序
8ta@@h 3: WEODV2 6.high levels of assurance 高水平保证
("t'XKP&N (m,H 5 7.compilation 编制
G\BZ^SwE 5v)bs\x6 8.reliability 可靠性
mN}szW, YLQ0UeDN' 9.relevance 相关性
~?Ky{jah:^ r9&m^,U 10.professional skepticism 职业谨慎
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I 11.objectivity 客观性
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(1[59<cg] }R#W<4: 13.Senior/CPA-in-charge 项目经理
QHZ",1F M yHv> 14.audit engagement letter 业务约定书
cbyzZ#WRb ltgtD k 15.recurring audit 连续审计
5[SwF&zZ clV^Xg8D 16.the client 委托人
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F""9O6u 17.change
CPA 更换
注册会计师 \ m~?yq8H .7^(~&5N 18.the existing CPA 现任注册
会计师
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m x+Xd7N1 19.the successor CPA 后任注册
会计师 `"&Nw,C WM
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注册会计师 Icrnu}pl_ 4)8VmCW 21.issue the audit report 出具审计报告
( ~5M{Xh :}v-+eIQ 22.expert 专家
lUs$I{2_ nPXP9wmh4x 23.the board of directors 董事会
Pn">fWRCx ":Tm6Nj 24.knowledge of the entity‘ s business 了解被审计单位情况
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_L~zZ PmE)FthdP( 25.assess material misstatement risks评估重大错报风险
K'r;#I|"J E^F<"mL* 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
- /\qGI tn'Jkwp 27.a general knowledge of —— 初步了解―――的情况
0W*{ 1W !B%em%Tv 28.a more knowledge of—— 进一步了解的情况
Gm Wr v{a%TA9- 29.the prior year‘s working papers 以前年度
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k @Y 30.minutes of meeting 会议纪要
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$ 31.business risks 经营风险
Q p>b 8mreHa 32.appropriateness 适当性
:9UgERjra ,-y9P 33.accounting estimate 会计估计
6*9wGLE 1z-.e$&z 34.management representations 管理层声明
xGwImF$r AYA{_^#+3 35.going concern assumption 持续经营假设
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Wgls+<l8 36.audit plan 审计计划
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R8g[ Q[j| 2U 37.significant audit areas 重点审计领域
I$xZV?d. pD$4nH4KST 38.error 错误
{]R'U/ .Ix3wR9 39.fraud舞弊
:G1ddb&0+ (G"'Fb6d 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
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42.transactions without substance 虚假交易
k5S;G"iJ wGArR7r 43.unusual pressures 异常压力
|RiJ>/MK\ ;?2)[a 44.the suspected noncompliance 涉嫌存在违法行为
~wb1sn3 =:WZV8@% 45.materialiy 重要性
te+} j7SU x4'@U< 46.exceed the materiality level 超过重要性水平
At(88(y-W q3$8"Q^ 47.approach the materiality level 接近重要性水平
c|Ivet>3 >H;i#!9, 48.an acceptably low level 可接受水平
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JtL>mH +lym8n~-O 50.misstatements or omissions 错报或漏报
aDbqh~7 u;`]U$Qq9 51.aggregate 总计
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@E#@S ob.<j 52.subsequent events 期后事项
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bB 53.adjust the financial statements 调整财务报表
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+ry<rS> =A"Abmx| 54.perform additional audit procedures 实施追加的审计程序
w+br) ) O0Cz n 55.audit risk 审计风险
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bKE;N cbzA`b'Mg 56.detection risk 检查风险
hLO)-ueb &`D$w?beg 57.inappropriate audit opinion 不适当的审计意见
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oe& 5PeS/%uT@ 58.material misstatement 重大的错报
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=z.j{% 59.tolerable misstatement 可容忍错报
?XBdBR_"^ ;KL7SM%g4 60.the acceptable level of detection risk 可接受的检查风险
9z7_D_yN2 jRK}H*uem 查看《
注会考试《审计》中的128个英文单词(二) 》
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