T'9I&h%\ [Nb0&:$ay 1.audit
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I 2.attestation 鉴证
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; UpL1C~& 3.credibility 可信赖程度
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u ' uvTOgP, 4.audit of financial statements 财务报表
审计 L3:dANG DSG tt/n 5.agreed-upon procedures 执行商定程序
&7* |rshZ =}N&c4I[j 6.high levels of assurance 高水平保证
fl| 8#\r IXb]\ ) 7.compilation 编制
32!jF}qpD }gL:"C"~ 8.reliability 可靠性
oTOr,Mn0\6 ,KvF:xqA 9.relevance 相关性
Df;EemCh <p"[jC2zF; 10.professional skepticism 职业谨慎
n1OxT"tD D=}UKd 11.objectivity 客观性
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4-H 12. professional competence 专业胜任能力
:V1ttRW}52 ^VsX9 13.Senior/CPA-in-charge 项目经理
s*`_Ka57]~ [{.e1s<EK 14.audit engagement letter 业务约定书
v"M5';ZS> WP)r5;Hv` 15.recurring audit 连续审计
Kx.'^y hE>ux"_2/ 16.the client 委托人
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;GJ 17.change
CPA 更换
注册会计师 %:I\M)t}k \_?A8F 18.the existing CPA 现任注册
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lej-,HX H/8H`9S$ 19.the successor CPA 后任注册
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8TH W}&[p=PAS 20.the preceding CPA前任
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1O7 dQUZ11 21.issue the audit report 出具审计报告
VC%{qal;q O;RsYs9 22.expert 专家
{"Xn`@Y 2xBIfmR^y 23.the board of directors 董事会
>TSPEvWc wQR>S>p 24.knowledge of the entity‘ s business 了解被审计单位情况
H&K(,4u^ @tQu3Rq@ 25.assess material misstatement risks评估重大错报风险
I9S=VFhZ` z~[:@mGl 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
W;~ f865 l1 (6*+ 27.a general knowledge of —— 初步了解―――的情况
yo\R[i( 0k]$ he;h 28.a more knowledge of—— 进一步了解的情况
RbPD3&. x*}41;j}C 29.the prior year‘s working papers 以前年度
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~>C@n'\lv ,(d\! T/]' 30.minutes of meeting 会议纪要
V<X[>C' |C:^BWrU* 31.business risks 经营风险
T(LqR?xOo Y+il>.Z 32.appropriateness 适当性
><<(6 3r{3HaN(^' 33.accounting estimate 会计估计
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l\?>@ 34.management representations 管理层声明
0ws1S(pq cd_\?7 35.going concern assumption 持续经营假设
TJk3z^.j @.IGOh 36.audit plan 审计计划
0,~f"Dyqy 9a\H+Y~ 37.significant audit areas 重点审计领域
=Uy;8et W5C8$Bqm 38.error 错误
UC3&:aQ! iBCZx>![; 39.fraud舞弊
MA}~bfB Y"Y%JJ.J 40.modified or additional procedures 修改或追加审计程序
"*08?KA ,1xX`: 41.misappropriation of assets 侵占资产
JQ5E; 8J> x`7Ch3`4} 42.transactions without substance 虚假交易
E?\&OeAkO Fjnp0:p9X 43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性
isU7nlc! tX'`4!{@+ 46.exceed the materiality level 超过重要性水平
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1 47.approach the materiality level 接近重要性水平
#&v86 k2bjBAT 48.an acceptably low level 可接受水平
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UvXD 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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Xqf 50.misstatements or omissions 错报或漏报
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{ XI 0KiE *}F>c3x] 52.subsequent events 期后事项
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>(E C.ke "|N58% 54.perform additional audit procedures 实施追加的审计程序
I{bDa'rX Za[?CA 55.audit risk 审计风险
^$FNu~|K e>$d*~mwn 56.detection risk 检查风险
tLH:'"{zx Dx)>`yJk$; 57.inappropriate audit opinion 不适当的审计意见
n8pvzlj1 ppm=o4`s[ 58.material misstatement 重大的错报
q?R^~r x3>ZO.Q 59.tolerable misstatement 可容忍错报
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?g{--'L _+sb~ 查看《
注会考试《审计》中的128个英文单词(二) 》
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