!+4}x;!8 Oc;0*v[I 1.audit
审计 fMn7E8. *BYSfcX6 2.attestation 鉴证
EAcJ> *K6 V$_{S 3.credibility 可信赖程度
zlmb_akJ N?H;fK4v 4.audit of financial statements 财务报表
审计 h5G>FPM-= 0sq1SHI{ 5.agreed-upon procedures 执行商定程序
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'._8 6.high levels of assurance 高水平保证
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^ 7.compilation 编制
x[3kCa|4A 9N|O*h1;u 8.reliability 可靠性
\.A~>=: A\Q]o#U 9.relevance 相关性
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,*YaB Cd.pMoS 10.professional skepticism 职业谨慎
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`Y-uNJ'.N 11.objectivity 客观性
$WvI%r x"~F=jT 12. professional competence 专业胜任能力
pO$`(+q[ z]> 0A 13.Senior/CPA-in-charge 项目经理
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6>R/] 14.audit engagement letter 业务约定书
x2.G1 \BaN?u)a 15.recurring audit 连续审计
VkT8l4($X< Z.$ncP0s 16.the client 委托人
ZGa>^k[: SC`.VCfc. 17.change
CPA 更换
注册会计师 2"C'Au M ]W'>g)G 18.the existing CPA 现任注册
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X~Uvh8O S5E mLgnRs 19.the successor CPA 后任注册
会计师 n8Jx;j '5KgRK" 20.the preceding CPA前任
注册会计师 =Z iyT$p {Q?AIp6u| 21.issue the audit report 出具审计报告
za'Eom-<u "[(_C&Ot4 22.expert 专家
QfB \h[A Lw?4xerLsb 23.the board of directors 董事会
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&}VGC=F;d Q <EFd 25.assess material misstatement risks评估重大错报风险
%xf6U>T F'W{\4 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
uh%%MhTjv RG[3LX/ 27.a general knowledge of —— 初步了解―――的情况
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r1 gVsAz 28.a more knowledge of—— 进一步了解的情况
dl@ e//28=OH 29.the prior year‘s working papers 以前年度
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_(3VzI'G CN\SxK`, 30.minutes of meeting 会议纪要
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AC} 31.business risks 经营风险
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,q 32.appropriateness 适当性
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QS,IM>Nr <g5Btwo% 34.management representations 管理层声明
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&4sUi K" y. @7aT5 36.audit plan 审计计划
GptJQ=pV c~b[_J) 37.significant audit areas 重点审计领域
%+ig7a: ..3TB=Z# 38.error 错误
@a)@1:=Rm uI@:\Rss 39.fraud舞弊
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I(ucB< 40.modified or additional procedures 修改或追加审计程序
!]&a/$U Z$kff-Y4 41.misappropriation of assets 侵占资产
6BRQX\ W*e6F?G 42.transactions without substance 虚假交易
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to 5Az=)q4Q 43.unusual pressures 异常压力
uJA8PfbD D)8&v`LS 44.the suspected noncompliance 涉嫌存在违法行为
.%<oy"_ 9XX&~GW/ 45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平
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hf^, 47.approach the materiality level 接近重要性水平
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YH&`+ + 48.an acceptably low level 可接受水平
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ZK1d3 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
HsGXb\ cjHo?m' 50.misstatements or omissions 错报或漏报
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53.adjust the financial statements 调整财务报表
*r@7 :a5 _d76jmujJ 54.perform additional audit procedures 实施追加的审计程序
UX;?~X cKdn3 2Y4 55.audit risk 审计风险
yhJH3< 6x)7=_:0 56.detection risk 检查风险
"}!|V)K )o;/*h%@ 57.inappropriate audit opinion 不适当的审计意见
ri1D*CS c [sydl 58.material misstatement 重大的错报
9u ^PM ^.p({6H 59.tolerable misstatement 可容忍错报
^=.R#zrc 9+nB;vA 60.the acceptable level of detection risk 可接受的检查风险
juG?kL. Qn(2UO!pD 查看《
注会考试《审计》中的128个英文单词(二) 》
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