3:8nwt b)hOzx 1.audit
审计 WUWb5xA :IT U0%;!+ 2.attestation 鉴证
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):fu 3.credibility 可信赖程度
x\bR j>%( uU ?37V 4.audit of financial statements 财务报表
审计 ;Jbc'V'fm ?J@?,rZQ^V 5.agreed-upon procedures 执行商定程序
/yw\(|T FSwgPIO> 6.high levels of assurance 高水平保证
SeZT4y*= -6~dJTm[t 7.compilation 编制
UGC|C F2K e7bT%h9i 8.reliability 可靠性
R3{*v =ov @Wx`l) b 9.relevance 相关性
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~0.Z% 10.professional skepticism 职业谨慎
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4^ 11.objectivity 客观性
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_5U%'\5s D#/%*| 13.Senior/CPA-in-charge 项目经理
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) 14.audit engagement letter 业务约定书
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UdFuU" {Ukc D+.Y 15.recurring audit 连续审计
^iV`g?z v/aPiFlw 16.the client 委托人
u_p7Mcb #GY&$8.u* 17.change
CPA 更换
注册会计师 5v!DYx |?2 hml 18.the existing CPA 现任注册
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y=oVUsG E*r 19.the successor CPA 后任注册
会计师 z)ft3(! GTp?)nh^ 20.the preceding CPA前任
注册会计师 HeT6Dv W?"2;]( 21.issue the audit report 出具审计报告
h+B'_`( ,#P,B;r~ 22.expert 专家
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|0Qk& T1Gp$l 23.the board of directors 董事会
:_o] F 9zoT6QP4 24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险
k W<Yda<a (^DLCP#* 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
O?nPxa< j.=UI-&m 27.a general knowledge of —— 初步了解―――的情况
RV0>-@/x nJtEUVMt 28.a more knowledge of—— 进一步了解的情况
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29.the prior year‘s working papers 以前年度
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]k::J>84 "<PoJPh 30.minutes of meeting 会议纪要
.0nn0)" 2~G,Ia 31.business risks 经营风险
p4m^ ~e _DPB?)!x 32.appropriateness 适当性
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.I) 33.accounting estimate 会计估计
c N02roQl ;Pol#0_( 34.management representations 管理层声明
F\-B3i%0 5u2{n rc 35.going concern assumption 持续经营假设
sBP}n.#$ ~-XOvKJb 36.audit plan 审计计划
g9yaNelDh) 0t#NMW 37.significant audit areas 重点审计领域
T[5gom W]@gQ(Ef 38.error 错误
$$haVY& xoqiRtlY: 39.fraud舞弊
x4CtSGG85f -Z:]<;qU 40.modified or additional procedures 修改或追加审计程序
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NZU@ fH{9]TU_: 41.misappropriation of assets 侵占资产
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\MA eV[`P&j_C 42.transactions without substance 虚假交易
JP{UgcaF 89LpklD 43.unusual pressures 异常压力
vOos*& pwJ'3NbS 44.the suspected noncompliance 涉嫌存在违法行为
e$CePLEj hnp`s%e, 45.materialiy 重要性
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" 46.exceed the materiality level 超过重要性水平
cvZni#o2) Sg-g^dIN1 47.approach the materiality level 接近重要性水平
|ZS 57c: t9G}Yd[T 48.an acceptably low level 可接受水平
OJ v}kwV c u\ls^ 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
UH5w7M q>^hoW2$C 50.misstatements or omissions 错报或漏报
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392 51.aggregate 总计
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| 52.subsequent events 期后事项
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*f79=x 53.adjust the financial statements 调整财务报表
'I&|1I^ _Ny8j~ 54.perform additional audit procedures 实施追加的审计程序
d!`lsh@tF fJX\'Rc\ 55.audit risk 审计风险
Ds{{J5Um% ?Q@L-H` 56.detection risk 检查风险
M{]e5+ ;4!=DFbU 57.inappropriate audit opinion 不适当的审计意见
DC&A1I& >4,{6<| 58.material misstatement 重大的错报
OQ6sv/ 3AK(dC[ri 59.tolerable misstatement 可容忍错报
|</"N-#S 4py(R-8\ 60.the acceptable level of detection risk 可接受的检查风险
Y5HfN[u^7 +W6Hva. 查看《
注会考试《审计》中的128个英文单词(二) 》
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