?=4oxPe n.c0G` 1.audit
审计 -){6ynqv >3D1:0Sg 2.attestation 鉴证
[err$ !%M,x~H 3.credibility 可信赖程度
8y6dT _+9i 4.audit of financial statements 财务报表
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I bL* b>R[x 5.agreed-upon procedures 执行商定程序
-4+'(3qr QAx9W% 6.high levels of assurance 高水平保证
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@Q n\D/WLv M 7.compilation 编制
_!zc <&~I OEl;R7aOB& 8.reliability 可靠性
@,1_CqV ?bM%#x{e 9.relevance 相关性
wxcJ2T d H 8hS^8 10.professional skepticism 职业谨慎
j[i*;0) | E8Kk)7 11.objectivity 客观性
($`IHKF1.l _Jg#T~ 12. professional competence 专业胜任能力
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OWR ssQ1u.x9 14.audit engagement letter 业务约定书
'Up75eT {M:/HQo 15.recurring audit 连续审计
_Zav Y<6 \?v&JmEU 16.the client 委托人
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"+t.ir3 3HXeBW 17.change
CPA 更换
注册会计师 [sG`D-\P[ Hk+44 18.the existing CPA 现任注册
会计师
TJRp/BP p*jU)@a0 19.the successor CPA 后任注册
会计师 16eP7s I`XOvSO 20.the preceding CPA前任
注册会计师 t)8crX}P vcy1itY 21.issue the audit report 出具审计报告
cHr]{@7Cs 8*&-u +@% 22.expert 专家
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hvJ \mu';[gLd 23.the board of directors 董事会
r)>'cjx/ jA?[*HB 24.knowledge of the entity‘ s business 了解被审计单位情况
dEXhn VB |k 25.assess material misstatement risks评估重大错报风险
%LC)sSq{H l+6@,TY1U 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
,B;mG]_ ?z M 27.a general knowledge of —— 初步了解―――的情况
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} %0w25 +Q_xY>ej 29.the prior year‘s working papers 以前年度
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7ojh=imY +1qvT_ 30.minutes of meeting 会议纪要
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PC@HNto{ 31.business risks 经营风险
Bz,D4E$ J%ws-A?6rN 32.appropriateness 适当性
Z{(Gib~{N P[H`]q| 33.accounting estimate 会计估计
(*eX'^Q)d |U1u:=[ 34.management representations 管理层声明
lbIW1z%:sy 6k,@+@]t. 35.going concern assumption 持续经营假设
<F_w4! o>]w76A^( 36.audit plan 审计计划
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38.error 错误
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'n M[b~5L+S 39.fraud舞弊
;/m>c{ G@ybx[_[@ 40.modified or additional procedures 修改或追加审计程序
H!y@.W{_ jkuNafp} 41.misappropriation of assets 侵占资产
vA*NJ%&` {Q K9pZB 42.transactions without substance 虚假交易
/Jk.b/t.*S aM[fag$c 43.unusual pressures 异常压力
~U?vB((j! mMhe,8E& 44.the suspected noncompliance 涉嫌存在违法行为
/KvpJ4 F+xMXBD@>* 45.materialiy 重要性
T^xp2cZ Vyx&MU.-J 46.exceed the materiality level 超过重要性水平
n!b*GXb\ :]C\DUBo 47.approach the materiality level 接近重要性水平
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8r\xQr'8h 48.an acceptably low level 可接受水平
; zy;M5l5. @izS_I, 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
mW_A3S5 p-g@cwOu 50.misstatements or omissions 错报或漏报
f'Xz4; yNx"Ey dk` 51.aggregate 总计
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k=Mk iN`L* h 52.subsequent events 期后事项
&P8Q|A-u Y50$2%kM 53.adjust the financial statements 调整财务报表
zgpPu4t VxAR,a1+n 54.perform additional audit procedures 实施追加的审计程序
yFP#z5G inGH'nl_ 55.audit risk 审计风险
n_] OYG>U gD fVY%[Z 56.detection risk 检查风险
\=~<I :(x 90;DW 57.inappropriate audit opinion 不适当的审计意见
=WP}RZ{S %^E>~ 58.material misstatement 重大的错报
U(qM( E ?at~il$z' 59.tolerable misstatement 可容忍错报
6Ue6b$xE :Ws3+OI'm3 60.the acceptable level of detection risk 可接受的检查风险
3?/} &l|B>{4v 查看《
注会考试《审计》中的128个英文单词(二) 》
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