"U4Sn'&h@ ggzg,~V 1.audit
审计 A<ur20 sFT-aLpL@V 2.attestation 鉴证
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C;-9_;& 3.credibility 可信赖程度
&CV%+ TG=) KS 4.audit of financial statements 财务报表
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8P:U 5.agreed-upon procedures 执行商定程序
FrIgu k1 \/xWsbG\ 6.high levels of assurance 高水平保证
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v2 T+I]I XkDjA#nx` 8.reliability 可靠性
N2 wBH+3w +ng8!k 9.relevance 相关性
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%oJ_,m_( 10.professional skepticism 职业谨慎
4onRO!G, -R?~Yysd7K 11.objectivity 客观性
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,edX;`# C (L1 13.Senior/CPA-in-charge 项目经理
mJ2>#j;5f Y6~/H 14.audit engagement letter 业务约定书
-NHA{?6r F*_g3K!! 15.recurring audit 连续审计
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XxU1w8\V 16.the client 委托人
$b,o3eC :G=N|3 17.change
CPA 更换
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}1=V`N( 6 9_etv 19.the successor CPA 后任注册
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4( >`R}ulz) 20.the preceding CPA前任
注册会计师 Km7HB!=< 2Z;wU] 21.issue the audit report 出具审计报告
:s`~m;Y9? u(iEuF;7 22.expert 专家
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>0$Y{ 24.knowledge of the entity‘ s business 了解被审计单位情况
gVO<W.? dtD)VNkBZ 25.assess material misstatement risks评估重大错报风险
9y "R, $9k7A 8K 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
N/IDj2C4 sOQF_X(.x 27.a general knowledge of —— 初步了解―――的情况
K: hZ yxP(| 28.a more knowledge of—— 进一步了解的情况
do@`(f3g <Yif-9 29.the prior year‘s working papers 以前年度
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\ <b-I US3rkkgDO 30.minutes of meeting 会议纪要
}q7rR:g lJ1_Zs ` 31.business risks 经营风险
|+K3\b 8@y@} 32.appropriateness 适当性
QT)D|]bH AWsy9 33.accounting estimate 会计估计
mux_S2x9m\ sx7;G^93 34.management representations 管理层声明
M#ED49Dh> H*s_A/$ 35.going concern assumption 持续经营假设
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\- 36.audit plan 审计计划
qYjR GIG\bQSv2 37.significant audit areas 重点审计领域
WxO2 ^~\cx75D 38.error 错误
)%H@.;cD_r UolsF-U}' 39.fraud舞弊
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O_-Lm4g?4 {6}H}_(] 41.misappropriation of assets 侵占资产
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'&[A 42.transactions without substance 虚假交易
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od\-o:bS W:s`;8iM$ 44.the suspected noncompliance 涉嫌存在违法行为
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KA^r,Iw 45.materialiy 重要性
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'sgCU "`WcE/( 46.exceed the materiality level 超过重要性水平
}_,1i3Rip .%Pt[VQ 47.approach the materiality level 接近重要性水平
%2)B.qTp& 9&]g2iT P 48.an acceptably low level 可接受水平
V!^5#A< ,dyCuH!B 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
mQ~0cwo) F`C$F!GE 50.misstatements or omissions 错报或漏报
bm`x;M^M uB&um*DP 51.aggregate 总计
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pXnMx7 52.subsequent events 期后事项
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p21e qpjG_G5/ 53.adjust the financial statements 调整财务报表
R# 8.] p0r:U<& 54.perform additional audit procedures 实施追加的审计程序
mEh([ZnY ! J7ExfEA 55.audit risk 审计风险
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^}VAH#c Qg^Ga0Lf6 57.inappropriate audit opinion 不适当的审计意见
<4{Jm8zJ ^/`W0kT 58.material misstatement 重大的错报
()cqax4 a%FM)/oI|T 59.tolerable misstatement 可容忍错报
^*-6PV#Z d<,'9/a> 60.the acceptable level of detection risk 可接受的检查风险
hv4om+ B:?MMXB 查看《
注会考试《审计》中的128个英文单词(二) 》
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