#l4T/`u'9! NT*r7_e 1.audit
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_ ;\2Z?Kq 2.attestation 鉴证
x+Xd7N1 T8z?_ *k 3.credibility 可信赖程度
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! 4.audit of financial statements 财务报表
审计 B ??07j {owuYVm 5.agreed-upon procedures 执行商定程序
vHpw?(] BNNM$.ZIQ 6.high levels of assurance 高水平保证
rMx Iujx d6QrB"J` 7.compilation 编制
R>"Fc/{y ZK^cG'^2| 8.reliability 可靠性
b^d{$eoH?| '1ySBl1> 9.relevance 相关性
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O&$: 10.professional skepticism 职业谨慎
< v] "g^i% 11.objectivity 客观性
L/tn;0 2r!ltG3} 12. professional competence 专业胜任能力
qXW\/NT"p< Q!1 ;xw~ 13.Senior/CPA-in-charge 项目经理
}<A.zwB<i M/Yr0"%Q<. 14.audit engagement letter 业务约定书
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$ 15.recurring audit 连续审计
Q p>b 8mreHa 16.the client 委托人
~Xxmj!nOf ]WDmx$"&e 17.change
CPA 更换
注册会计师 >5~#BrpwG f*XCWr 18.the existing CPA 现任注册
会计师
1z-.e$&z {g%N(2 19.the successor CPA 后任注册
会计师 ?8V.iHJk eA4:]A" 20.the preceding CPA前任
注册会计师 !lgL=Ys( %)JEYH7Z 21.issue the audit report 出具审计报告
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%f1%9YH (E0 23.the board of directors 董事会
/IUu-/ D OT])t<TF6 24.knowledge of the entity‘ s business 了解被审计单位情况
|qUGB.Q Z;.-UXat 25.assess material misstatement risks评估重大错报风险
/e '3\,2_ x"12$ 79= 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
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V/w[mI %PYl 27.a general knowledge of —— 初步了解―――的情况
2nB99L{6 Q*smH-Sw 28.a more knowledge of—— 进一步了解的情况
2^WJ1: A a+^`+p/5 29.the prior year‘s working papers 以前年度
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lnZ{Ryo( !LN8=u. 30.minutes of meeting 会议纪要
V*4Z.3/E5 K&|h%4O 31.business risks 经营风险
4qOzjEQ >j5\J_(;D 32.appropriateness 适当性
R{#< NE IK2da@V 33.accounting estimate 会计估计
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z#ZY K&L!O3#( 34.management representations 管理层声明
?gE=hh `>:5[Y 35.going concern assumption 持续经营假设
H`JFXMa< b{A[\ " 36.audit plan 审计计划
;28d7e} Ia&*JYM[ 37.significant audit areas 重点审计领域
.Mq#88o.* c?A$Y?|9 38.error 错误
JmI%7bH@ ?*fa5=ql 39.fraud舞弊
TrjyU -N45ni87 40.modified or additional procedures 修改或追加审计程序
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I{&$O/ 5p0~AN) 41.misappropriation of assets 侵占资产
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bKE;N .a*?Pal@@ 42.transactions without substance 虚假交易
k"N>pjgd$ &`D$w?beg 43.unusual pressures 异常压力
OdzeHpH3g f@OH~4FG 44.the suspected noncompliance 涉嫌存在违法行为
w$}q`k' smn"]K 45.materialiy 重要性
sl' 4AK~\ gQ+]N*. 46.exceed the materiality level 超过重要性水平
VdHT3r NdXHpq; 47.approach the materiality level 接近重要性水平
I\@r~]+y Ebnb-Lze, 48.an acceptably low level 可接受水平
#"gt&t9Q -c`xeuzK' 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
4>gfLK\R: I5Vn#_q+b 50.misstatements or omissions 错报或漏报
2f,8Jnia /UCBoQ$/] 51.aggregate 总计
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Xbi@ ^h[6{F~J 52.subsequent events 期后事项
K.Xy:l*z 7>Scf 53.adjust the financial statements 调整财务报表
q7B5#kb 7)rQf{q7 54.perform additional audit procedures 实施追加的审计程序
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VQ1w 55.audit risk 审计风险
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_}l(i1o,/ 56.detection risk 检查风险
+b|F_ -KiPqE%&G 57.inappropriate audit opinion 不适当的审计意见
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V\b0 Etz#+R&* 58.material misstatement 重大的错报
BZeEZ2" 14,)JZN 59.tolerable misstatement 可容忍错报
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?8>a;0 60.the acceptable level of detection risk 可接受的检查风险
!sT>]e <5zR-UA> 查看《
注会考试《审计》中的128个英文单词(二) 》
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