1'iQlnMO@ Iz;^D! 1.audit
审计 yF_/.m I yD`pUE$ 2.attestation 鉴证
}_mMQg2>= 1mR@Bh 3.credibility 可信赖程度
-V[!qI &.
#dZ}J 4.audit of financial statements 财务报表
审计 ne 3t|JZ NR-<2
e3 5.agreed-upon procedures 执行商定程序
O*B9Bah TDW
D8??e 6.high levels of assurance 高水平保证
=UWW(^M#[: PlT_]p 7.compilation 编制
iP:^nt? qPJSVo 8.reliability 可靠性
;B(16&l=q $fT#Wva-\d 9.relevance 相关性
B(6*U~Kn% Y?zo") 10.professional skepticism 职业谨慎
yS[HYq gQ%mVJB{( 11.objectivity 客观性
Ir*{IVvej q|IU+r:! 3 12. professional competence 专业胜任能力
PL!dkaD^y> UlKg2p 13.Senior/CPA-in-charge 项目经理
<1:I[b N=~DSsw 14.audit engagement letter 业务约定书
hhI*2|i"L [a}Idi`
K 15.recurring audit 连续审计
r(_Fr#
Qn ?P#\CW
16.the client 委托人
JE*?O*&|Q i.eMrzJ| 17.change
CPA 更换
注册会计师 E8<,j})* [9Tnp]q 18.the existing CPA 现任注册
会计师
9 }42s + c?GV 19.the successor CPA 后任注册
会计师 +%~me? N+H[Y4c?F& 20.the preceding CPA前任
注册会计师 w vI
v+Q9 nr(C*E 21.issue the audit report 出具审计报告
9y} J|z [
biz[
fm 22.expert 专家
MU:v& sk !|9k&o 23.the board of directors 董事会
%zDi|WZ fjuPGg~ 24.knowledge of the entity‘ s business 了解被审计单位情况
w_LkS/ $"}*#<Z 25.assess material misstatement risks评估重大错报风险
D4$"02" AUfcf* 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
M-F{I%Vx U_E
t 27.a general knowledge of —— 初步了解―――的情况
-7J~^m2x D$
w? 28.a more knowledge of—— 进一步了解的情况
T8W^qrx.v ou]jm=4[ 29.the prior year‘s working papers 以前年度
工作底稿
+apn3\_ @ Yo*h"s 30.minutes of meeting 会议纪要
?nE9@G5Gc C{G%"q 31.business risks 经营风险
nf:wJ-;* {?A/1q4rr 32.appropriateness 适当性
e"p){)*$ XB:E<I'q!3 33.accounting estimate 会计估计
}?O>.W,/ P86wRq
34.management representations 管理层声明
cA|
n*A-j< =vDDfPR 35.going concern assumption 持续经营假设
0wF)bQv1 %;Z_`W 36.audit plan 审计计划
)]\-Uy$x Y
7?q` 37.significant audit areas 重点审计领域
8k.#4}fP
BgB0 38.error 错误
gzlRK^5 `dl^)4J 39.fraud舞弊
d*@K5?O. 3q6FV7Fv&b 40.modified or additional procedures 修改或追加审计程序
&k`lbkq )<e,- XujY 41.misappropriation of assets 侵占资产
z$(`{
o%a *w6F0>u 42.transactions without substance 虚假交易
wX!0KxR/Z ]9wTAb 43.unusual pressures 异常压力
|F qujZz >]Dn,*R 44.the suspected noncompliance 涉嫌存在违法行为
wawJZ+V gXY]NWI 45.materialiy 重要性
`?d`
#)Ck uE..1N&* 46.exceed the materiality level 超过重要性水平
[3x*47o "z uw@-.N^ 47.approach the materiality level 接近重要性水平
P#rS.CIh _~2o 48.an acceptably low level 可接受水平
~{{7y]3M- WP^wNi
~> 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
1DH P5q Lg-!,Y
50.misstatements or omissions 错报或漏报
n9Vr*RKM) 1>umf~%Wa 51.aggregate 总计
}5Km \OI :1v.Jk 52.subsequent events 期后事项
:*t5? /
w[Tu 53.adjust the financial statements 调整财务报表
3 k/X;:,. @R`Ao9n9V 54.perform additional audit procedures 实施追加的审计程序
<EY{goW vVjk9_Ul 55.audit risk 审计风险
I:;umyRH |>wGl 56.detection risk 检查风险
=yPV9#(I/ oS<*\!&D 57.inappropriate audit opinion 不适当的审计意见
vu:] [2"0 Sj viH 58.material misstatement 重大的错报
^bLFY9hSC |!CAxE0d$B 59.tolerable misstatement 可容忍错报
,Z8)DC= |:L}/onK 60.the acceptable level of detection risk 可接受的检查风险
K :>O X f
`[E^zj 查看《
注会考试《审计》中的128个英文单词(二) 》
F><ficT m@",Zr`f=