[WX+/pm7> :14O=C 1.audit
审计 SX/yY VlXIM, 2.attestation 鉴证
Mwp#.du( OQW#BBet@ 3.credibility 可信赖程度
J0mY=vX 2,q^O3F 4.audit of financial statements 财务报表
审计 SECL(@0(^ RZm5[n 5.agreed-upon procedures 执行商定程序
burEo.= k;;?3)! 6.high levels of assurance 高水平保证
JR'Q Th:z -md2Z0^ Kc 7.compilation 编制
7b:oz3 ?PI Q3wD6!'&m 8.reliability 可靠性
J>]' {!+ &Mo=V4i> 9.relevance 相关性
|@Q(~[It
06 K8|K 10.professional skepticism 职业谨慎
)'DFDrY 3,3{wGvHHW 11.objectivity 客观性
<s]K~ Vo !*?&V3! 12. professional competence 专业胜任能力
@ g~kp G/2@
Mn- 13.Senior/CPA-in-charge 项目经理
DtXXfp@; #}:VZ2Z 14.audit engagement letter 业务约定书
f==o
:v1'(A1t 15.recurring audit 连续审计
ElqHZ$a? NTs< ;ED 16.the client 委托人
D:8-f3 :4]&R9J>o 17.change
CPA 更换
注册会计师 RvYew!n eem.lVVD 18.the existing CPA 现任注册
会计师
mK@\6GOMYP &=X1kQG 19.the successor CPA 后任注册
会计师 [3t
N-aj
[ XOJ/$y 20.the preceding CPA前任
注册会计师 $C,f>^1 qECc[)B 21.issue the audit report 出具审计报告
b;9v.MZ4>g (gl CTF9v 22.expert 专家
)1~4Tl,S @UkcvhH 23.the board of directors 董事会
[WY
NA-
O )amdRc 24.knowledge of the entity‘ s business 了解被审计单位情况
HR.S.(t[_ j=PQoEtU'< 25.assess material misstatement risks评估重大错报风险
c c
,] Ibd7[A\ 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
B/i,QBPF] 9]1-J5iO 27.a general knowledge of —— 初步了解―――的情况
E)#3*Wlu$ j%]i#iqF 28.a more knowledge of—— 进一步了解的情况
84e)huAs
wf6ZzG: 29.the prior year‘s working papers 以前年度
工作底稿
:*1|ERGoay j
7a;g7. 30.minutes of meeting 会议纪要
y 9/27yWB Uc<B)7{' 31.business risks 经营风险
',*I=JW; tG^Oj:
32.appropriateness 适当性
EOVHTDkKf -
Kj$A@~x 33.accounting estimate 会计估计
ULjW589zb xfos>|0N 34.management representations 管理层声明
d3 fE[/oU csH1X/3ha\ 35.going concern assumption 持续经营假设
2ZNTg@o rM=Q.By+\ 36.audit plan 审计计划
8
E.u3eS O`OntYwa> 37.significant audit areas 重点审计领域
Il~ph9{JH pjIXZ= 38.error 错误
-t:yy:4 _BHb0zeot 39.fraud舞弊
X<,sc;"b`k ToDNBt.u{+ 40.modified or additional procedures 修改或追加审计程序
P[#V{%f*
5 @6h=O`X> 41.misappropriation of assets 侵占资产
7! <cU I&Yu=v/_ 42.transactions without substance 虚假交易
z/6kxV 89 S>*i^If 43.unusual pressures 异常压力
c 6E@+xU
q,0o:nI 44.the suspected noncompliance 涉嫌存在违法行为
Fg5>CppH ]*[S#Jk 45.materialiy 重要性
G?'L1g[lc l: 1Zq_?v; 46.exceed the materiality level 超过重要性水平
M!!W>A@T[g &qMSJ 47.approach the materiality level 接近重要性水平
oKA8)~Xqou FyZw='D 48.an acceptably low level 可接受水平
.CQ
IN] iD CIj3D" 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
n8iejdA' 'JKFEUzM 50.misstatements or omissions 错报或漏报
VAsaJ`vcb X/2Xr(z"k 51.aggregate 总计
4SY]Q[ wKXKc\r 52.subsequent events 期后事项
ran
Q_\ HMrS:: 53.adjust the financial statements 调整财务报表
.OX.z~":y 42ttmN1F 54.perform additional audit procedures 实施追加的审计程序
i/-Xpj]Zf Tj
<W4+p{ 55.audit risk 审计风险
`<b 3e(A M:Xswwq 56.detection risk 检查风险
I$9t^82j ?9 :{p 57.inappropriate audit opinion 不适当的审计意见
h1FM)n[E7 EG@*J*|S 58.material misstatement 重大的错报
/DQoM@X 1;]cYIq 59.tolerable misstatement 可容忍错报
I/pavh 6b6}HO 60.the acceptable level of detection risk 可接受的检查风险
y9pQ1H<F; zRL[.O9 查看《
注会考试《审计》中的128个英文单词(二) 》
m`
I6gnLj J+Q
;'J