9p(s FQ
[ N
40.GL0s 1.audit
审计 fL"-K KEsMes(* 2.attestation 鉴证
=4yME s_K:h 3.credibility 可信赖程度
<!&nyuSz A75IG4] 4.audit of financial statements 财务报表
审计 i}RxTmG< B{QY-F~ 5.agreed-upon procedures 执行商定程序
&^1DNpUZ
5_M9 T3 6.high levels of assurance 高水平保证
@6ZQkX/ v%V$@MF 7.compilation 编制
gOO\` # suaTXKjyk+ 8.reliability 可靠性
Bfaj4i;_ @y9_\mX!s 9.relevance 相关性
?`,UW; Br6 (ui"vLk8PP 10.professional skepticism 职业谨慎
of8/~VO i+jSXn"_ 11.objectivity 客观性
vhZpYW8
Eti;(>"@ 12. professional competence 专业胜任能力
3Zdkf]Gh j*g5f 13.Senior/CPA-in-charge 项目经理
J`uV $l: Gs.id^Sf 14.audit engagement letter 业务约定书
N(]6pG= RMmDcvM"k 15.recurring audit 连续审计
,S:LhgSP e0+N1kY 16.the client 委托人
Am!$\T%2 ?^2(|t9KU 17.change
CPA 更换
注册会计师 .'p_j(uv ed2QGTgR 18.the existing CPA 现任注册
会计师
(m=-oQ&Ro Cz
Jze 19.the successor CPA 后任注册
会计师 :^1 Xfc" QOEcp% 6I} 20.the preceding CPA前任
注册会计师 _%;$y5]v ]gHw;ry 21.issue the audit report 出具审计报告
M2[;b+W9 U8?QyG
2A 22.expert 专家
6jiVz%`=Z :Y0*P 23.the board of directors 董事会
^4O1:_|G 9EK5#_L[= 24.knowledge of the entity‘ s business 了解被审计单位情况
vEvVT]g[V
b(I-0< 25.assess material misstatement risks评估重大错报风险
c@~\ FUr tqAh&TW3+ 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
55Y BO$
/^i7^ 27.a general knowledge of —— 初步了解―――的情况
=\ iV=1iB ckBcwIXlP& 28.a more knowledge of—— 进一步了解的情况
bf-.SX~ votv rZ
= 29.the prior year‘s working papers 以前年度
工作底稿
G 2+A`\] V?t^ J7{' 30.minutes of meeting 会议纪要
Jp!Q2} ga?.7F 31.business risks 经营风险
0j7W\'!t g[0b>r7 32.appropriateness 适当性
sikG}p0mx< >> Z.] 33.accounting estimate 会计估计
*@S:f"i ,H2[["1DH 34.management representations 管理层声明
D4ESo)15' >93vMk~hU 35.going concern assumption 持续经营假设
e]'ui<` 8Sd<!
36.audit plan 审计计划
kKr7c4q d0"Hu^] 37.significant audit areas 重点审计领域
(q59cA w~X 0+}42g|_ Z 38.error 错误
.EM0R\
q TIbiw 39.fraud舞弊
Waj6.PCFm s%2 w&Us* 40.modified or additional procedures 修改或追加审计程序
mQhI"3!f
ztKmB 41.misappropriation of assets 侵占资产
@Z&El:]3>
NBwxN 42.transactions without substance 虚假交易
}KEyJj3"DA )pJ}
$[6 43.unusual pressures 异常压力
5f(yF 0D+[W5TB 44.the suspected noncompliance 涉嫌存在违法行为
uPr'by ]+<[D2f 45.materialiy 重要性
p#wQW[6 Z,^`
R] 9 46.exceed the materiality level 超过重要性水平
+3dWnBg? Q0K2md_%x 47.approach the materiality level 接近重要性水平
c
Owa^; T!0o(Pp< 48.an acceptably low level 可接受水平
3}@3pVS jNhiY 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
N DZ :`D u9ObFm$7 50.misstatements or omissions 错报或漏报
18f!k [KR|m,QWp 51.aggregate 总计
sG[v vm i t.Lh'N;T 52.subsequent events 期后事项
V9&7K65-1 _y*@Hj 53.adjust the financial statements 调整财务报表
dmI~$* F6 ?4&h?n 54.perform additional audit procedures 实施追加的审计程序
VW: WB.K$ |ZZl3l=] 55.audit risk 审计风险
F7P?*!dx I
.jB^ 56.detection risk 检查风险
:,Z'/e0& Fk=Sx<TX 57.inappropriate audit opinion 不适当的审计意见
}Q&zYC]d &YC Z
L 58.material misstatement 重大的错报
h+=xG|1R[5 w.Cw)#N 59.tolerable misstatement 可容忍错报
"Zm**h.t B3|h$aKC 60.the acceptable level of detection risk 可接受的检查风险
]^j:}#R _/(DEF+G 查看《
注会考试《审计》中的128个英文单词(二) 》
nwuH:6~" U4)x "s[CP