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) X4E%2-m@' 1.audit
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2^g>T#1 qHrA%k^!2O 2.attestation 鉴证
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z khrb-IY@ 3.credibility 可信赖程度
Vq\`+&A au=o6WRa 4.audit of financial statements 财务报表
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l6kWQpV Z99>5\k 5.agreed-upon procedures 执行商定程序
^T$|J;I CcFn.omA 6.high levels of assurance 高水平保证
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=PiL L=8<B=QT$ 7.compilation 编制
O6/f5 "C19b:4H 8.reliability 可靠性
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4/1d&Sg 9.relevance 相关性
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#Hk 10.professional skepticism 职业谨慎
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11.objectivity 客观性
~ga`\%J Hp|_6hO 2 12. professional competence 专业胜任能力
6qaQ[XTxf d%,eZXg' 13.Senior/CPA-in-charge 项目经理
muZ~*kMc 7:3$Ey 14.audit engagement letter 业务约定书
V=V:SlS9| i2(1ki/|O 15.recurring audit 连续审计
pxf$1 }'/`2!lY 16.the client 委托人
y_IM@)1H~ #Av.iAs 17.change
CPA 更换
注册会计师 YmgLzGk` Boz@bl mCB 18.the existing CPA 现任注册
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<U >>ZSi "WK{ >T 19.the successor CPA 后任注册
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20.the preceding CPA前任
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Mo @C9Y0 Z->p1xkX 21.issue the audit report 出具审计报告
*2Ht& :8+Ni d) 22.expert 专家
^__Dd)( h{p=WWK 23.the board of directors 董事会
+0q>fp_K(+ 4^Q: 24.knowledge of the entity‘ s business 了解被审计单位情况
9Fm"ei GBFtr 25.assess material misstatement risks评估重大错报风险
)>-ibf`#? <l9-;2L4 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
fasgmi} '-b*EZU8t 27.a general knowledge of —— 初步了解―――的情况
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R!? #! ehG/zVgn 28.a more knowledge of—— 进一步了解的情况
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pm9 Ej>g.vp8I 29.the prior year‘s working papers 以前年度
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i?e`:}T Gz[fG 30.minutes of meeting 会议纪要
c#]q^L\x P7MeX(Tay 31.business risks 经营风险
ql?=(b;D s nnbb0J 32.appropriateness 适当性
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7C2&NyWJ L^4-5`gj 34.management representations 管理层声明
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8Nke g9WGkHF 35.going concern assumption 持续经营假设
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6]pX>Xho FEW_bP/4 38.error 错误
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,<\d7 @%lBrM 39.fraud舞弊
pzgSg[| \Z/)Y;|mi0 40.modified or additional procedures 修改或追加审计程序
?zJOh^ PF7&p~O(Z 41.misappropriation of assets 侵占资产
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xOHgp=#D lmSo8/%T 43.unusual pressures 异常压力
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&4Z*?S 44.the suspected noncompliance 涉嫌存在违法行为
fb:j%1WF dG71*)<)t 45.materialiy 重要性
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NpT}dj 46.exceed the materiality level 超过重要性水平
I1>N4R-j gxMfu?zk" 47.approach the materiality level 接近重要性水平
\y{Tn@7 pdEiqLhH 48.an acceptably low level 可接受水平
TbF4/T1b d/e|'MPX 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
5pRV3K{H PeE/iZ. 50.misstatements or omissions 错报或漏报
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51.aggregate 总计
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&9(mB G>+1*\c 52.subsequent events 期后事项
2JS`Wqy |s)?cpb 53.adjust the financial statements 调整财务报表
4~OQhiJ FsGlJ 54.perform additional audit procedures 实施追加的审计程序
ii0Ce}8d~ h}Wdh1.M3 55.audit risk 审计风险
"A)(" `H3.,] 56.detection risk 检查风险
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*7\lf2 57.inappropriate audit opinion 不适当的审计意见
$eBX q0bHB_|wL 58.material misstatement 重大的错报
)I-f U4? 02k4N% 59.tolerable misstatement 可容忍错报
DF{Qw@P! A[YpcG'9 60.the acceptable level of detection risk 可接受的检查风险
X5*C+ I=2 M8b4NF_& 查看《
注会考试《审计》中的128个英文单词(二) 》
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