o.G!7 LBsluT 1.audit
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K4;'/cS 2.attestation 鉴证
s4SG[w!d -~ Mb 3.credibility 可信赖程度
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审计 ~ga`\%J A1#%`^W9 5.agreed-upon procedures 执行商定程序
h`k"A7M DRgTe&+ 6.high levels of assurance 高水平保证
JSW}*HR O0No'LVu 7.compilation 编制
3]UUG ^!z[t\$ 8.reliability 可靠性
}J1tdko# 5nO% Ke= 9.relevance 相关性
R_7 d@FQ1 }36QsH8 10.professional skepticism 职业谨慎
<'Wo@N7 &n?^$LTPY 11.objectivity 客观性
V8-oYwOR [4C:r! 12. professional competence 专业胜任能力
h!ZV8yMc oifv+oY 13.Senior/CPA-in-charge 项目经理
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p( rZ^v?4Z\ 14.audit engagement letter 业务约定书
xs:n\N 9Z'8!$LYg 15.recurring audit 连续审计
uVDa^+= )5U[o0td 16.the client 委托人
y2vUthRwo WjwLM2<nK7 17.change
CPA 更换
注册会计师 o1Q7Th "D=P8X&vs 18.the existing CPA 现任注册
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5<j%EQN|D ?Poq2 19.the successor CPA 后任注册
会计师 #ap9Yoyk\ MR<;i2p 20.the preceding CPA前任
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NVsn 21.issue the audit report 出具审计报告
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^3avRsC qfz 8jY] 22.expert 专家
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?Ovqp-sw }HYjA4o\A 24.knowledge of the entity‘ s business 了解被审计单位情况
Y +\% sx51X^d 25.assess material misstatement risks评估重大错报风险
wqW0v\ :`2=@ . 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
| j a- JEgx@};O 27.a general knowledge of —— 初步了解―――的情况
1,~SS w MP 28.a more knowledge of—— 进一步了解的情况
z7Eg5rm|QZ jDN ]3Y` 29.the prior year‘s working papers 以前年度
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[.*;6y3 FEW_bP/4 30.minutes of meeting 会议纪要
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,<\d7 @%lBrM 31.business risks 经营风险
pzgSg[| \Z/)Y;|mi0 32.appropriateness 适当性
&o97u4xi "0k8IVwp 33.accounting estimate 会计估计
9Xo[(h)5d gzD@cx?V 34.management representations 管理层声明
]B]*/ [mr9(m[F 35.going concern assumption 持续经营假设
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p_W z.VyRB i0 36.audit plan 审计计划
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ZzBQe 37.significant audit areas 重点审计领域
8Bq!4uq\5| FwZ>{~?3 38.error 错误
I1>N4R-j g}U3y' 39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序
W|,V50K V$rlA'+1v 41.misappropriation of assets 侵占资产
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Z4|_ 42.transactions without substance 虚假交易
@b3#X@e} "AhTH.ZP 43.unusual pressures 异常压力
@M8|(N% O8W7<Wc|z 44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性
@IP)S[^' t N9<Ujom 46.exceed the materiality level 超过重要性水平
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[ {gaai 47.approach the materiality level 接近重要性水平
rUjdq/I:Z ~b|`'kU 48.an acceptably low level 可接受水平
EK$Kee}~ q0bHB_|wL 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
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? [J0v&{)? 50.misstatements or omissions 错报或漏报
xlR2|4|8 A[YpcG'9 51.aggregate 总计
?<yM7O,4 92'wkS 52.subsequent events 期后事项
ec|/ / Wi}FY }f 53.adjust the financial statements 调整财务报表
$.489x+'Z L~^*u_U] 54.perform additional audit procedures 实施追加的审计程序
5')8r';, DBs*Fx[ 55.audit risk 审计风险
2qO3XI <d7V<&@o= 56.detection risk 检查风险
2spg?] =)OC|?9C\ 57.inappropriate audit opinion 不适当的审计意见
T^} -n? g~(/P 58.material misstatement 重大的错报
S?0)1O $,hwU3RVxc 59.tolerable misstatement 可容忍错报
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/+P\O 60.the acceptable level of detection risk 可接受的检查风险
Pu>N_^ C '?yCq$& 查看《
注会考试《审计》中的128个英文单词(二) 》
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