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1.audit
审计 96.Wfx zXD@M{ 2.attestation 鉴证
Z~|J"2. 9mnON~j5 3.credibility 可信赖程度
4{?x(~ %;5hHRA 4.audit of financial statements 财务报表
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xRn/\ 5.agreed-upon procedures 执行商定程序
~V&ReW/ p\WUk@4 6.high levels of assurance 高水平保证
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T\rq 1fy{@j(W 7.compilation 编制
GEA;9TU|V g)9/z 8.reliability 可靠性
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,O 9.relevance 相关性
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hF~B&^dd. 10.professional skepticism 职业谨慎
=gIYa 7q 2YsI 11.objectivity 客观性
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,Rk. 12. professional competence 专业胜任能力
6&Dvp1`m ,gvX ~k 13.Senior/CPA-in-charge 项目经理
AE711l- 9zyN8v2 14.audit engagement letter 业务约定书
IO#W#wW$M taQ[>x7b 15.recurring audit 连续审计
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U6i 16.the client 委托人
kTz fq|2E&&v 17.change
CPA 更换
注册会计师 m}9V@@ }'W^Ki$ 18.the existing CPA 现任注册
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Pb,^UFa= 1aE/_ 19.the successor CPA 后任注册
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注册会计师 EVFfXv^ zmFFBf"< 21.issue the audit report 出具审计报告
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?/(K7>` }gW/heUE 23.the board of directors 董事会
.6NSt %SGO"*_ 24.knowledge of the entity‘ s business 了解被审计单位情况
PHvjsA%" {*<C!Qg 25.assess material misstatement risks评估重大错报风险
<k](s L{f>;[FR 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
Wts{tb -y?Z}5-rs 27.a general knowledge of —— 初步了解―――的情况
0*?XQV@ Ij1]GZ`A( 28.a more knowledge of—— 进一步了解的情况
~8(X@~Tn* N o(f0g. 29.the prior year‘s working papers 以前年度
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I_G>W3 \&5@ yh 30.minutes of meeting 会议纪要
Wp}9%Mq~Jy U.U.\ 31.business risks 经营风险
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tWd|? +^?-}v 32.appropriateness 适当性
N[bN"'U/1 49oW 'j 33.accounting estimate 会计估计
1gm/{w6O "t:.mA<v 34.management representations 管理层声明
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U`p ]B3FTqR{i 35.going concern assumption 持续经营假设
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F1 "g%:#'5 36.audit plan 审计计划
4~A#^5J $|(|Qzi% 37.significant audit areas 重点审计领域
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:joSQa {(}w4.! 38.error 错误
Y@H,Lk kA%OF*%|6 39.fraud舞弊
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$Cu Y-q@~vZ] 40.modified or additional procedures 修改或追加审计程序
hcd>A vC8 yp{F8V 8 41.misappropriation of assets 侵占资产
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o|qeh<2=x 42.transactions without substance 虚假交易
# )mkD4 M.:@<S 43.unusual pressures 异常压力
m0\"C-Bk RO$@>vL 44.the suspected noncompliance 涉嫌存在违法行为
4 uy @ { 8U<.16+5Q 45.materialiy 重要性
4zqE?$HM' +%}5{lu_e 46.exceed the materiality level 超过重要性水平
?PE1aB+{: 'RV\}gqZ 47.approach the materiality level 接近重要性水平
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Mki?EG 48.an acceptably low level 可接受水平
3]`qnSYBv YY:iPaGO 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
r,.95@ _"!{7e`Z 50.misstatements or omissions 错报或漏报
I0l.KiBm DA MpR3 51.aggregate 总计
Ec*--]j*c s/G5wRl< 52.subsequent events 期后事项
FJjF*2 . i[ Gw7'f 53.adjust the financial statements 调整财务报表
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vb 54.perform additional audit procedures 实施追加的审计程序
R!/,E ~e`;"n@4 55.audit risk 审计风险
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Z;Ir>^< 56.detection risk 检查风险
c;21i;&,9 C`)^~C_]`3 57.inappropriate audit opinion 不适当的审计意见
+A'q#~yILa SJ@8[n.x 58.material misstatement 重大的错报
F@_Egi ##`;Eh0a 59.tolerable misstatement 可容忍错报
qN1e{T8u k\Z;Cmh> 60.the acceptable level of detection risk 可接受的检查风险
cu479VzPx: 4lY&=_K[) 查看《
注会考试《审计》中的128个英文单词(二) 》
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