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J3h_z6/ N1dp%b9W( 1.audit
审计 qA4w*{JN cR0+`& 2.attestation 鉴证
xHs8']*\ j7&57' 3.credibility 可信赖程度
o.qeF4\d6 ! }u'% 4.audit of financial statements 财务报表
审计 EeW %5/; ET ;=o+\d 5.agreed-upon procedures 执行商定程序
Jg I+k Nx Jvysvi{8 6.high levels of assurance 高水平保证
,j{$SuZM `4Jlf! 7.compilation 编制
9(.P2yO D8u_Z<6IjI 8.reliability 可靠性
F<'@T,LVc 9~8UG ( 9.relevance 相关性
.Rq|F ifA{E}fRZP 10.professional skepticism 职业谨慎
X@$x(Zc B>dXyo 11.objectivity 客观性
/b *VFA/75 :Oz! M&Ov 12. professional competence 专业胜任能力
a?]Ow J 0E9LZOw4T 13.Senior/CPA-in-charge 项目经理
* A B 3Lx]-0h 14.audit engagement letter 业务约定书
Etk`>,]Y>y #q`-"2"| 15.recurring audit 连续审计
lNtZd?=> (h NSzG\ 16.the client 委托人
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,kt ;U6z|O7L 17.change
CPA 更换
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)2m:s 18.the existing CPA 现任注册
会计师
&lg+uK :G#>): 19.the successor CPA 后任注册
会计师 Y|bCbaF cwK6$Ax 20.the preceding CPA前任
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21.issue the audit report 出具审计报告
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s_} 1J,Y u@v0I$ 23.the board of directors 董事会
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VPf I 2JE@? 24.knowledge of the entity‘ s business 了解被审计单位情况
T7E9l !|P>%bi 25.assess material misstatement risks评估重大错报风险
ADoxma@ \hSOJ,{)U 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
_1w?nN' Q>y2C8rnJ/ 27.a general knowledge of —— 初步了解―――的情况
;74hOHDS :(A5,$ 28.a more knowledge of—— 进一步了解的情况
'+tU8 Pb <5*cc8 29.the prior year‘s working papers 以前年度
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"g7`Ytln E]PHO\f-m} 30.minutes of meeting 会议纪要
yw'b^D/ PfTjC"`, 31.business risks 经营风险
{3Z&C$:s RH+3x7l 32.appropriateness 适当性
.Y.\D\>~ g0w<vD`<g 33.accounting estimate 会计估计
D.G+*h@ g "7_6iB&@< 34.management representations 管理层声明
3rX5haD\ 1X\dH<B} 35.going concern assumption 持续经营假设
[G{{f xmz83Ll9 36.audit plan 审计计划
Q5'DV!0aSv Lc;4 Hg 37.significant audit areas 重点审计领域
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h7 n m4+$GW 38.error 错误
@;m7u =>". 39.fraud舞弊
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GMG| +,=DUsI} 40.modified or additional procedures 修改或追加审计程序
09y%FzV E )D*~2o/ 41.misappropriation of assets 侵占资产
il=y m *7<5 G{ 42.transactions without substance 虚假交易
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(Ab+1b >W[8wR 43.unusual pressures 异常压力
l v]TE" -E1b5i;f 44.the suspected noncompliance 涉嫌存在违法行为
l;$HGoJ H3T4v1o6 45.materialiy 重要性
^]}UyrOn h%MjVuLn 46.exceed the materiality level 超过重要性水平
Q:$<`K4) GD?4/HkF 47.approach the materiality level 接近重要性水平
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$LX;Lv 48.an acceptably low level 可接受水平
>x0"gh >YuBi:z 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
j!9p#JK#u FCxLL")) 50.misstatements or omissions 错报或漏报
C5;=!B 6jFc' 51.aggregate 总计
(i4=}Kn2 Iy8>9m'5 52.subsequent events 期后事项
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C w=>~pYASH 54.perform additional audit procedures 实施追加的审计程序
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\NP BE/#=$wPjM 55.audit risk 审计风险
qCg`"/0 1ipfv-hb6 56.detection risk 检查风险
P]A>"-k i_?";5B" 57.inappropriate audit opinion 不适当的审计意见
;pu68N(B MJS4^*B\1 58.material misstatement 重大的错报
.ky(( "2HSb5b"` 59.tolerable misstatement 可容忍错报
FHWzwi*u} !$r4 lu 60.the acceptable level of detection risk 可接受的检查风险
cwiHHf> |UvM[A|+ 查看《
注会考试《审计》中的128个英文单词(二) 》
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