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审计 \)s 3]/"7 L2Q p6A6S 2.attestation 鉴证
wMR[*I/ .Jnp{Tet 3.credibility 可信赖程度
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- 4.audit of financial statements 财务报表
审计 DrYoC7 M KE[Yb? 5.agreed-upon procedures 执行商定程序
#0$eTdx# 2* cKFv{ 6.high levels of assurance 高水平保证
{Rh+]=7 /E1c#@ 7.compilation 编制
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^ 8.reliability 可靠性
p>hCh5 hgMnO J 9.relevance 相关性
\c`r9H^v{ P+h<{%:* 10.professional skepticism 职业谨慎
5&7?0h+I 5;uX"zG 11.objectivity 客观性
M<me\s) GA*Khqdid 12. professional competence 专业胜任能力
f0s<Y r E*u 13.Senior/CPA-in-charge 项目经理
X+G*Q}5 4pHPf<6 14.audit engagement letter 业务约定书
k>@^M]% w6%CBE2 15.recurring audit 连续审计
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~+NFWNgN 16.the client 委托人
7D1`^,? (VF4] 17.change
CPA 更换
注册会计师 7QRvl6cv _TeRsA 18.the existing CPA 现任注册
会计师
x>/@Z6Wxz 7=[O6<+o 19.the successor CPA 后任注册
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注册会计师 y8 u)Q k*+ZLrT 21.issue the audit report 出具审计报告
LFry?HO,D F1]PYx$X 22.expert 专家
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@9Pn(fd] wUPywV1UO 24.knowledge of the entity‘ s business 了解被审计单位情况
[A/+tv ]m,p3 25.assess material misstatement risks评估重大错报风险
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w vnOF$6n 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
<'yC:HeAwD 9'r3L)[ 27.a general knowledge of —— 初步了解―――的情况
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5/VB'N#7s `v+O5 29.the prior year‘s working papers 以前年度
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wAwH8x LU ?26[%% 30.minutes of meeting 会议纪要
OnPLz"- JA2} 31.business risks 经营风险
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'\ 4o8HEq! 32.appropriateness 适当性
yxq!.72 F476"WF 33.accounting estimate 会计估计
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e,Y 34.management representations 管理层声明
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ONy9 35.going concern assumption 持续经营假设
q\=[v `SbX`a0p2 36.audit plan 审计计划
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0e 37.significant audit areas 重点审计领域
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p;01a oW9rl]+ 39.fraud舞弊
7!r`DZ"yF mTbPzZ4 40.modified or additional procedures 修改或追加审计程序
R-|]GqS}L ! (tJZ5 41.misappropriation of assets 侵占资产
PQ|x?98 yXmp]9$ 42.transactions without substance 虚假交易
: \`MrI^ xef7mx 43.unusual pressures 异常压力
?*dx=UI t;6/bT- 44.the suspected noncompliance 涉嫌存在违法行为
9e6{( M57(,#g 45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平
OOwJ3I >]> o8"xoXK5xf 47.approach the materiality level 接近重要性水平
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T!E LH! 48.an acceptably low level 可接受水平
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@B 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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:Z_ ^4 a-=apD1RvG 50.misstatements or omissions 错报或漏报
] lTfi0}g_ 2F]MzeW 51.aggregate 总计
8h2?Q ddxv.kIj. 52.subsequent events 期后事项
"+_0idpF ;c}];ZU3G 53.adjust the financial statements 调整财务报表
6Z=H>w rKq]zHgpo 54.perform additional audit procedures 实施追加的审计程序
D.f=!rT7E7 b@Cvs4 55.audit risk 审计风险
~:Nyv+g,$ J ASn\z 56.detection risk 检查风险
mer{Jys |+''d 57.inappropriate audit opinion 不适当的审计意见
{F[Xe_=#" 'Mtu-\ 58.material misstatement 重大的错报
n!nv.-n G}*B`m 59.tolerable misstatement 可容忍错报
r8$TT\?~ RPQ)0.O7 60.the acceptable level of detection risk 可接受的检查风险
egvWPht'_ 3dLz=.=)' 查看《
注会考试《审计》中的128个英文单词(二) 》
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