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TB P~Cx#`#(V 1.audit
审计 Q)}_S@v|% &HdzbKO= 2.attestation 鉴证
$@y<.?k>UP 96Kv! 3.credibility 可信赖程度
$J8?!Xg t)Q6A@$: 4.audit of financial statements 财务报表
审计 U#3Y3EdF< k.b->U 5.agreed-upon procedures 执行商定程序
Y0`=h"g w-9FF%@< 6.high levels of assurance 高水平保证
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Y_qRW. k uh`W} n 9.relevance 相关性
]oy>kRnb { ^,`;x 10.professional skepticism 职业谨慎
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@"[xX}xK; 04eE\%? 12. professional competence 专业胜任能力
^_dYE]t 7}+U;0,) 13.Senior/CPA-in-charge 项目经理
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RR 14.audit engagement letter 业务约定书
Z]H`s{3 ?2D1gjr 15.recurring audit 连续审计
pa1.+ ~) I"/p^@IX 16.the client 委托人
9|19ia@[\ R7xKVS_MP 17.change
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注册会计师 y_bb//IAG 5$C4Ui{<E' 18.the existing CPA 现任注册
会计师
CF|c4oY 82 7]}n0*fe 19.the successor CPA 后任注册
会计师 u(W%snl *aKT&5Ch- 20.the preceding CPA前任
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b@ 2, bo 21.issue the audit report 出具审计报告
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22.expert 专家
1\GS"4~P UA@(D 23.the board of directors 董事会
F/ BB]gUB Eg&oAY.U 24.knowledge of the entity‘ s business 了解被审计单位情况
G&i<&.i -[\+~aDH, 25.assess material misstatement risks评估重大错报风险
G$b*N4yR @f<q&K%FJ 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
ILsw' xO2e>[W 27.a general knowledge of —— 初步了解―――的情况
F'eV%g w}*2Hz&Q! 28.a more knowledge of—— 进一步了解的情况
S!*wK- U&DD+4+28: 29.the prior year‘s working papers 以前年度
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{FV_APL9_ {.vU; 30.minutes of meeting 会议纪要
6I,^4U n}NO"eF>-s 31.business risks 经营风险
TFrZ+CcWp2 `~${fs{-`/ 32.appropriateness 适当性
I$Z8]&m bUR;d78 33.accounting estimate 会计估计
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9 F"2$; J!l/!Z>!cF 36.audit plan 审计计划
:el]IH {<\ [gm\X 37.significant audit areas 重点审计领域
pDW4DF:`( `tmd' 38.error 错误
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6 w"-& $+#Lq.3, 40.modified or additional procedures 修改或追加审计程序
>Q159qZ ^zdZ"\x 41.misappropriation of assets 侵占资产
u19d!#g 'q+CL&D 42.transactions without substance 虚假交易
K x7'm1 nYfZ[Q>v 43.unusual pressures 异常压力
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9?4EM^- 4g^nhJP$ 45.materialiy 重要性
R?,O h* 8Ja't8 46.exceed the materiality level 超过重要性水平
)vO?d~x| #;l~Y}7' 47.approach the materiality level 接近重要性水平
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UM"eBwL 48.an acceptably low level 可接受水平
e -sZ_<GH +YS0yTWeX 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\l$R!zr s\7]"3:wD 50.misstatements or omissions 错报或漏报
\YV`M3O Rh%c<</`0s 51.aggregate 总计
XeGtge/}T h]|E,!H 52.subsequent events 期后事项
Re`'dde= mW_B|dM" 53.adjust the financial statements 调整财务报表
#q[k"x=c cjTV~(i'4A 54.perform additional audit procedures 实施追加的审计程序
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W '?WKKYD7N 55.audit risk 审计风险
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+:JyXFu 5Z2tTw'i 57.inappropriate audit opinion 不适当的审计意见
?8{x/y: }]i re2j8 58.material misstatement 重大的错报
^#^\@jLm w_O3]; 59.tolerable misstatement 可容忍错报
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WH@CH4WM ,qo"i7c{: 查看《
注会考试《审计》中的128个英文单词(二) 》
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