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2.attestation 鉴证
}G46g#_6d> OIHz I2{ 3.credibility 可信赖程度
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审计 &}mw'_ I m%+IPZ2m 5.agreed-upon procedures 执行商定程序
F,Xo|jjj C.:=lo B 6.high levels of assurance 高水平保证
!%<^K.wG TfxwVPX 7.compilation 编制
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E{xVc;t O[17";P 9.relevance 相关性
~H)4)r^ f"#m=_Xm 10.professional skepticism 职业谨慎
Z{IUy BIaDY<j90 11.objectivity 客观性
SDG-~(Y +YOKA* 12. professional competence 专业胜任能力
sGDV]~E hli|B+:m" 13.Senior/CPA-in-charge 项目经理
|4) ){s*n=KIO 14.audit engagement letter 业务约定书
P=L$;xgp sH,kW|D 15.recurring audit 连续审计
MJ<Jb ,D1 `?*%$>W#" 16.the client 委托人
kID[#g' {eJt,[Y * 17.change
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Ph&urxH@ $VG*q 18.the existing CPA 现任注册
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,iNv' r,SnXjp@ 19.the successor CPA 后任注册
会计师 :WGtR\tK `i,_aFB| 20.the preceding CPA前任
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21.issue the audit report 出具审计报告
n>,L=wV @ufo$?D 22.expert 专家
] U@o0 W^,S6! 23.the board of directors 董事会
D\~zS`} ivO/;)=t 24.knowledge of the entity‘ s business 了解被审计单位情况
?[TfpAtQ` K`}{0@ilCw 25.assess material misstatement risks评估重大错报风险
rjt8fN RhI;;Y#@ 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
7T``-:`[ aeyNdMk- 27.a general knowledge of —— 初步了解―――的情况
#H [Bb2(j t22;87&| 28.a more knowledge of—— 进一步了解的情况
tary6K9K+ p Y)5bSA 29.the prior year‘s working papers 以前年度
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2 r6%v u*S=[dq 30.minutes of meeting 会议纪要
Y&H}xn a`9L,8Ve 31.business risks 经营风险
-Ue$T{;RoH x} /,yaWZ 32.appropriateness 适当性
g]@(E wCs^J48= 33.accounting estimate 会计估计
}_tl n gyHHoZc3 34.management representations 管理层声明
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vD/NgRBww DDT_kK; 37.significant audit areas 重点审计领域
c:S] R" 0|xIBg) 38.error 错误
;DA8B'^> B0$:b! 39.fraud舞弊
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A,CW_ WtQ8X|\` 41.misappropriation of assets 侵占资产
Ft=zzoVKg _cTh#t ^ 42.transactions without substance 虚假交易
,H}_%}10 vzzE-(\\e 43.unusual pressures 异常压力
+cJy._pi! q>f<u& 44.the suspected noncompliance 涉嫌存在违法行为
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; c$S{^IQ 45.materialiy 重要性
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vr#+0:| 46.exceed the materiality level 超过重要性水平
2n><RZ/9 n8=5-7UT 47.approach the materiality level 接近重要性水平
,jA)wJ Dih6mTP{ 48.an acceptably low level 可接受水平
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i"zuil -U~ 50.misstatements or omissions 错报或漏报
,y4I[[ H|ozDA 51.aggregate 总计
sb:d>6 waX>0e 52.subsequent events 期后事项
&uP~rEJl+ I{JU-Jk| 53.adjust the financial statements 调整财务报表
eD$M<Eu HCK|~k 54.perform additional audit procedures 实施追加的审计程序
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s,bERN7'yO rG?>ltxB 56.detection risk 检查风险
Qjx?ri// i'd2[A.7I 57.inappropriate audit opinion 不适当的审计意见
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}F s}5cSU!| 59.tolerable misstatement 可容忍错报
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JNe pZ`|iLNl- 60.the acceptable level of detection risk 可接受的检查风险
w6`9fX6{h JvYPC 查看《
注会考试《审计》中的128个英文单词(二) 》
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