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`L XT4Gz|k 1.audit
审计 4v`IAR?&K; 8NiR3*1 2.attestation 鉴证
.`Q^8|$-K #y[U2s Se 3.credibility 可信赖程度
dOa9D +V Nk#Z i 4.audit of financial statements 财务报表
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4K 5.agreed-upon procedures 执行商定程序
J/O{x dt^h9I2O 6.high levels of assurance 高水平保证
Zazff@O * loO"[8i.k 7.compilation 编制
Bp3E)l &!OEd] 8.reliability 可靠性
g`%in /isalOT 9.relevance 相关性
OZ+v ~'oD o<G#%9j 10.professional skepticism 职业谨慎
GB35o uE 4l+!Z, b 11.objectivity 客观性
fGO\f;P 993f6 12. professional competence 专业胜任能力
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OQ7 `n<I<) 13.Senior/CPA-in-charge 项目经理
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`^[Y2 c 14.audit engagement letter 业务约定书
]%)<9]} #{vC =m73 15.recurring audit 连续审计
T!8^R|!a6 BBRL_6 16.the client 委托人
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?[!t 17.change
CPA 更换
注册会计师 o87kF!x FO5a<6 18.the existing CPA 现任注册
会计师
aPVzOBp ~/]]H;;^u 19.the successor CPA 后任注册
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lQ-<T<g 20.the preceding CPA前任
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21.issue the audit report 出具审计报告
2S{P(B 1^4:l!0D 22.expert 专家
EU %,tp xwf-kwF8^ 23.the board of directors 董事会
=c'4rJ$+ :-B+W9'5 24.knowledge of the entity‘ s business 了解被审计单位情况
@ M]_], }=5>h' < 25.assess material misstatement risks评估重大错报风险
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!m !Aw^X} C 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
U}RBgPX! ;^5k_\ 27.a general knowledge of —— 初步了解―――的情况
{ aUnOyX_ N-\N\uN 28.a more knowledge of—— 进一步了解的情况
z*EV>Y[ f9W:-00QD 29.the prior year‘s working papers 以前年度
工作底稿
XP:A"WK" <qwf"Ey 30.minutes of meeting 会议纪要
-2M~KlYl NOo? 31.business risks 经营风险
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Rl[M+Q AJ bCC 32.appropriateness 适当性
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2(G* x#J9GP. 33.accounting estimate 会计估计
dRX~eIw wqb4w7% 34.management representations 管理层声明
.|Huzk+ N/bOl~!y 35.going concern assumption 持续经营假设
STp9Gh- V4n~Z+k 36.audit plan 审计计划
C9!t&<\} m&:&z7^p 37.significant audit areas 重点审计领域
"lI-/G 1f`De`zXzr 38.error 错误
:\\NK/" v Y0bK- 39.fraud舞弊
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Ng<@ 40.modified or additional procedures 修改或追加审计程序
<+_XGOt0< nm- 41.misappropriation of assets 侵占资产
%S`&R5 {A/r) 42.transactions without substance 虚假交易
-&Z!b!jN _MBhwNBxZ 43.unusual pressures 异常压力
eV[{c %wN: b=,BLe\ 44.the suspected noncompliance 涉嫌存在违法行为
(/e&m=~ fp)SZu_* 45.materialiy 重要性
)`DVPudiy "do5@$p| 46.exceed the materiality level 超过重要性水平
Ti%MOYNCv QK]P=pE'C 47.approach the materiality level 接近重要性水平
S6<o?X9,I CS7b3p!I 48.an acceptably low level 可接受水平
*;fTiL sbW+vc 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
(S~kyU!)0 r&{8/ 5" 50.misstatements or omissions 错报或漏报
k=]e7~! jHFjd' 51.aggregate 总计
~}.C*;J ;m]V12 52.subsequent events 期后事项
iWs6 !s! FA+HR 53.adjust the financial statements 调整财务报表
v$y\X3)mB 5 pCicwea# 54.perform additional audit procedures 实施追加的审计程序
-9b=-K.y 16iTE-J_ 55.audit risk 审计风险
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I 56.detection risk 检查风险
WLUgiW(0$ aTvyzr1 57.inappropriate audit opinion 不适当的审计意见
)Te\6qM <Wn~s= 58.material misstatement 重大的错报
o?baiOkH 7{#p'.nc5 59.tolerable misstatement 可容忍错报
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<r*& y\FQt];z) 60.the acceptable level of detection risk 可接受的检查风险
)s!A\a`vEd .I`>F/Sjr 查看《
注会考试《审计》中的128个英文单词(二) 》
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