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审计 y`L.#5T c"-X:m" 2.attestation 鉴证
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_fb= 3.credibility 可信赖程度
dNNXMQ0" Du65>O 4.audit of financial statements 财务报表
审计 24k]X`/n A%?c1`ZxF 5.agreed-upon procedures 执行商定程序
U;4i&=.! 7<*0fy5n n 6.high levels of assurance 高水平保证
t&EizH$ {:*G/*1[. 7.compilation 编制
/*{'p!? `B4Ilh"d 8.reliability 可靠性
yn$1nt4 2>o^@4PnZ 9.relevance 相关性
HR"clD\{Di ]Idwy|eG 10.professional skepticism 职业谨慎
HcJ!( 2uN3:_w 11.objectivity 客观性
A[^#8evaK wK7w[Xt 12. professional competence 专业胜任能力
H"(#Tp ZTE X-fWdoN @- 13.Senior/CPA-in-charge 项目经理
mRRZ/m?A( (lS[a 14.audit engagement letter 业务约定书
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}4!}vkVx 15.recurring audit 连续审计
xvl{o u"V,/1++\ 16.the client 委托人
/;+\6(+X l0`bseN< 17.change
CPA 更换
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K <9M `|>]P"9yp 18.the existing CPA 现任注册
会计师
}T(=tfv@ 8y<.yfgG 19.the successor CPA 后任注册
会计师 ga/zt-& )mf|3/o 20.the preceding CPA前任
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? ,7bhUE/VB 21.issue the audit report 出具审计报告
MGMJeqvr |8~)3P k 22.expert 专家
aVK,(j9u 21tv(x 23.the board of directors 董事会
2(0%{*m 9xz@2b@ 24.knowledge of the entity‘ s business 了解被审计单位情况
^pd7nr~Y X,aRL6>r 25.assess material misstatement risks评估重大错报风险
gBhX=2% yP# Y:s 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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(35I 27.a general knowledge of —— 初步了解―――的情况
]r0j o*/;Zp== 28.a more knowledge of—— 进一步了解的情况
CN ( : 9/e>%1. 29.the prior year‘s working papers 以前年度
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@1, 30.minutes of meeting 会议纪要
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K/0:], 31.business risks 经营风险
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u2M"]T 32.appropriateness 适当性
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c8[kL$b;j dR.?Kv(,E 36.audit plan 审计计划
Mz(?_7 )'f=!'X 37.significant audit areas 重点审计领域
ejyx[CF j>;1jzr2} 38.error 错误
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N[3Y~HX!q (_ :82@c 40.modified or additional procedures 修改或追加审计程序
H!7?#tRU *,CJ 3<> 41.misappropriation of assets 侵占资产
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$ ~<<32t'S: 42.transactions without substance 虚假交易
$8U$.~v v5\ALWy+p 43.unusual pressures 异常压力
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1)h<) aW dI 45.materialiy 重要性
0aY\(@ *bYU=RS 46.exceed the materiality level 超过重要性水平
'@+q_v@Jl U4-RI]Cpf 47.approach the materiality level 接近重要性水平
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m9#lK 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
*q=\e 9 /v<Gt%3X 50.misstatements or omissions 错报或漏报
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B.od{@I(Xp *rw6?u9I 52.subsequent events 期后事项
c-&Q_lB Hpz1Iy@ 53.adjust the financial statements 调整财务报表
zj2y=A|Y PPV T2;9 54.perform additional audit procedures 实施追加的审计程序
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0=E*} 9v;[T%% 55.audit risk 审计风险
Q%q;=a G7`mK}J7 56.detection risk 检查风险
q1L>nvE (D?4*9= 57.inappropriate audit opinion 不适当的审计意见
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pBg %7`eT^ 58.material misstatement 重大的错报
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3j_ OhN2FkxL 59.tolerable misstatement 可容忍错报
4@\$k+v 0[d*Z 60.the acceptable level of detection risk 可接受的检查风险
/^jl||'H,: ndDF(qHr 查看《
注会考试《审计》中的128个英文单词(二) 》
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