iF+50d 9>5]y}.{ 1.audit
审计 <,T#* fg MS%h`Ypo 2.attestation 鉴证
rk?G[C)2c f6HDfJmE 3.credibility 可信赖程度
v{U1B 3Q+THg3~? 4.audit of financial statements 财务报表
审计 `&/ zOMp P$;_YLr
5.agreed-upon procedures 执行商定程序
TUO#6 !r0 z3^*N 6.high levels of assurance 高水平保证
v#KE"m 3+%L[fW`/ 7.compilation 编制
ga91#NWgK aw0xi,Jz 8.reliability 可靠性
g\,HiKBXd JvLa@E) 9.relevance 相关性
\hZ9in`YlR W;wu2 ' 10.professional skepticism 职业谨慎
C
F< TWQ
{,
B 11.objectivity 客观性
V6
,59 s^AZ)k~J( 12. professional competence 专业胜任能力
3gmu-tv hLLg 13.Senior/CPA-in-charge 项目经理
^S`c-N <0)@Ikhx
14.audit engagement letter 业务约定书
KY;E. D` -U_<: 15.recurring audit 连续审计
8DNGqaH;dt jvos)$;L- 16.the client 委托人
[PW*|U +xtR`Y" 17.change
CPA 更换
注册会计师 ma26|N5 ~x}=lK N 18.the existing CPA 现任注册
会计师
V?Zvu9b& }vdhk0 19.the successor CPA 后任注册
会计师 ;-65~i0Iu l4Y}<j\; 20.the preceding CPA前任
注册会计师 :j,e0#+sA ;zvg] % 21.issue the audit report 出具审计报告
yq>3IS4O hu
qQ0 22.expert 专家
9Q%Fel. xpVYNS{c+| 23.the board of directors 董事会
#r)c@?T@j QFf lx 24.knowledge of the entity‘ s business 了解被审计单位情况
"n@=.x ]"M 4fA 25.assess material misstatement risks评估重大错报风险
H\<C@OkJS} . RNQlh3 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
8aD4wc &wZ:$lK#o 27.a general knowledge of —— 初步了解―――的情况
SNd]c GVp2|\-L 28.a more knowledge of—— 进一步了解的情况
dKyX70Zy9 aOj5b>> 29.the prior year‘s working papers 以前年度
工作底稿
#
1,(I m:~s6c6H 30.minutes of meeting 会议纪要
cS ;hyLd =X2
EF 31.business risks 经营风险
wLC|mB
yq hQgi--Msw' 32.appropriateness 适当性
;wz
YZ5=Di 5X-cDY*| 33.accounting estimate 会计估计
I
Xf@YV NLC}XL 34.management representations 管理层声明
vf(\?Js, _D(F[p| 35.going concern assumption 持续经营假设
HtIM8z#/ A
:ef}OCL 36.audit plan 审计计划
E-irB/0 \^3\_T&6 37.significant audit areas 重点审计领域
j=d@Ih* @Tzh3,F2 38.error 错误
h^bbU. cQUmcK/, 39.fraud舞弊
jfHVXu^M W 6~B~L 40.modified or additional procedures 修改或追加审计程序
6?ylSQ]1 C;;dCsiV5 41.misappropriation of assets 侵占资产
(a1 s~ hun/H4f| 42.transactions without substance 虚假交易
i3>7R'q> X4Eq/q" 43.unusual pressures 异常压力
3%xj-7z
W #2&_WM!
44.the suspected noncompliance 涉嫌存在违法行为
V5RfxWtm: 6P!M+PO 45.materialiy 重要性
,?7URx* jO$3>q 46.exceed the materiality level 超过重要性水平
r/fLm8+ }dE0WJcO 47.approach the materiality level 接近重要性水平
nYMdYt04sl h 5ST`jZ 48.an acceptably low level 可接受水平
7WW@%4(
<D
pi M` 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
j#0@%d y%\kgWV 50.misstatements or omissions 错报或漏报
Yt7R[| ,`MU
d0 n 51.aggregate 总计
!5Kv9P79 Rg,pC.7; 52.subsequent events 期后事项
}ruBbeQ V\WqA8 53.adjust the financial statements 调整财务报表
QkwBw^'_5 W)?B{\ 54.perform additional audit procedures 实施追加的审计程序
aDTNr/I e&E""ye 55.audit risk 审计风险
U*=ebZno zN {'@B 56.detection risk 检查风险
9dr\=e6) C q3e%L 57.inappropriate audit opinion 不适当的审计意见
soXeHjNl y'pAh
dF 58.material misstatement 重大的错报
Qhsh{muw( SI)u@3hl&w 59.tolerable misstatement 可容忍错报
9#iu#?*B jX!,xS%( 60.the acceptable level of detection risk 可接受的检查风险
4WZ:zr N 4}Y2
B$ 查看《
注会考试《审计》中的128个英文单词(二) 》
Qq
(/TA0$- 6+e@)[l.zc