y6:=2(]w<p Z~$& h 1.audit
审计 tk1qgjE(? !u4oo- 2.attestation 鉴证
`33h4G QKCk. 0Xe 3.credibility 可信赖程度
1iF
|t5>e E37`g}ZS 4.audit of financial statements 财务报表
审计 VZ_4B *D Y*J`Wf(w 5.agreed-upon procedures 执行商定程序
w9.r`_- F_V~UX1D 6.high levels of assurance 高水平保证
0 w@~ynW[ v,p/r)E 7.compilation 编制
^f3F~XhY3 3fM 8.reliability 可靠性
+yCIA\i#t6 \Sm.]=br 9.relevance 相关性
oleRQ= 3R4-MK 10.professional skepticism 职业谨慎
wXNFL9F8 I?F^c6M= 11.objectivity 客观性
of{wZU\J+9 }>)"!p;t_ 12. professional competence 专业胜任能力
3n6_yK+D
|q5\1}@: 13.Senior/CPA-in-charge 项目经理
'1.T-.4>& 7NJ1cQ-}t 14.audit engagement letter 业务约定书
f}XUxIQ-
< 4fpz;
2% 15.recurring audit 连续审计
oVmGZhkA@' o{zo-:>Jp 16.the client 委托人
.F
3v) v\\Z[,dK 17.change
CPA 更换
注册会计师 sfVtYIu CE*@CkC0z 18.the existing CPA 现任注册
会计师
7b'XQ/rs q[dls_ 19.the successor CPA 后任注册
会计师 &x;v& t3U*rr|A 20.the preceding CPA前任
注册会计师 D%Pq*=W i~l0XjQbs 21.issue the audit report 出具审计报告
DSET!F;PG 2}509X(* 22.expert 专家
^pZ(^ >cSc
23.the board of directors 董事会
N,Y<m
X .sjM$#V= 24.knowledge of the entity‘ s business 了解被审计单位情况
tr/S*0$ H!oP!rzEo 25.assess material misstatement risks评估重大错报风险
0XXu_f@]9 ds7I .Q' 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
-Z6ot{% 5=Gq
d4&* 27.a general knowledge of —— 初步了解―――的情况
~} wPiu, *qKwu?]?> 28.a more knowledge of—— 进一步了解的情况
>Qt#6X| fn;7Nf7{ 29.the prior year‘s working papers 以前年度
工作底稿
PtmdUHvD l'-iIbKX 30.minutes of meeting 会议纪要
a.c2ScXG o
t-!_w< 31.business risks 经营风险
3go
!P]) +2C:] 32.appropriateness 适当性
"t4~xs`~X {-<h5_h@ 33.accounting estimate 会计估计
7nIg3s% wIi(p5* 34.management representations 管理层声明
(lEWnf=2h ~v+&
?dg 35.going concern assumption 持续经营假设
Y@#~8\_ !;fkc0&! 36.audit plan 审计计划
f9OVylm _!w# {5~ 37.significant audit areas 重点审计领域
@c7 On)sy T<p>:$vo 38.error 错误
Ct"h.rD ] B8[H><)o\y 39.fraud舞弊
D2?~03c
#lV&U 40.modified or additional procedures 修改或追加审计程序
V-J\!CHX 6OIA>%{ 41.misappropriation of assets 侵占资产
"FG6R' 1a#wUd3
42.transactions without substance 虚假交易
HykJ}ezX4 /mqEc9sq, 43.unusual pressures 异常压力
+J.^JXyp0 <lv:mqV 44.the suspected noncompliance 涉嫌存在违法行为
YZ/mTQn_D qYbod+UX 45.materialiy 重要性
.Jou09+ b/
~&M+) 46.exceed the materiality level 超过重要性水平
bumS>: KDHR}` 47.approach the materiality level 接近重要性水平
d{9jd{
_#G qK(?\t$ 48.an acceptably low level 可接受水平
&=_YL %;n
y 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
l^"gpO${K !cWKY\lpv 50.misstatements or omissions 错报或漏报
RZDZ3W(;h 3MkF 51.aggregate 总计
|@V<}2zCZ sQTW?KA-Te 52.subsequent events 期后事项
?t?
!)# X /R
F#B#9
53.adjust the financial statements 调整财务报表
Yckl,g_ ! =|{
54.perform additional audit procedures 实施追加的审计程序
{?eD7xL:- +F+jC9j(< 55.audit risk 审计风险
(QqKttL: bYowEzieF 56.detection risk 检查风险
\kC/)d 5k<HO _] 57.inappropriate audit opinion 不适当的审计意见
w[]7{D]; Xj|j\2$ 0 58.material misstatement 重大的错报
DAc jx:~
TLO-$>h 59.tolerable misstatement 可容忍错报
z[CCgs&vqe vgsu~(L; 60.the acceptable level of detection risk 可接受的检查风险
M
62V NYt ~TurYvf 查看《
注会考试《审计》中的128个英文单词(二) 》
>&BgF*mm O+z-6:`