#UbF9})q |7zd%! 1.audit
审计 P@FHnh3}Z$ ;amXY@RmH 2.attestation 鉴证
G\(|N9^: H<3I 5Kgt 3.credibility 可信赖程度
~s5SZK* [p<w._b i 4.audit of financial statements 财务报表
审计 xt*u4% 73){K?R 5.agreed-upon procedures 执行商定程序
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KmO$4 =%/)m:f!^ 6.high levels of assurance 高水平保证
|6<p(i7 #f+$Ddg* 7.compilation 编制
z^<"x|: #B\"'8# 8.reliability 可靠性
8-O)Xx}cU 7a~X:# 9.relevance 相关性
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>FkWH7 10.professional skepticism 职业谨慎
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gaMO, 11.objectivity 客观性
cCxBzkH6 q|),`.eh\ 12. professional competence 专业胜任能力
/gG"v5] JeE;V![ 13.Senior/CPA-in-charge 项目经理
1@-Ns 8e(\%bX 14.audit engagement letter 业务约定书
wH@Ns~[MA lg&t8FHa; 15.recurring audit 连续审计
q*9!,!e -(=eM3o-9m 16.the client 委托人
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j7; GI1 17.change
CPA 更换
注册会计师 1.6:# % oo2/aF 18.the existing CPA 现任注册
会计师
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注册会计师 Dg?:/=,=9r 1 |jt"Hz 21.issue the audit report 出具审计报告
ruld B,n u`RI;KF~F 22.expert 专家
[;J>bi;3N >o=-$gz` 23.the board of directors 董事会
gp\<p-} &:`U&06q 24.knowledge of the entity‘ s business 了解被审计单位情况
uwy:t!(j RtM8yar+sn 25.assess material misstatement risks评估重大错报风险
ilqy/fL# Ptdpj)oi&Q 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
2V#>)R#k XSyHk"g` 27.a general knowledge of —— 初步了解―――的情况
71t*% fd.^h*'mU 28.a more knowledge of—— 进一步了解的情况
"LlfOKG 0a XPPnuX 29.the prior year‘s working papers 以前年度
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Niy. 30.minutes of meeting 会议纪要
*(T:,PY R1$:~p2m 31.business risks 经营风险
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b?lD(fa& 32.appropriateness 适当性
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v*4: EZ`te0[ 34.management representations 管理层声明
A"dR{8&0 Oagsoik 35.going concern assumption 持续经营假设
^Xq 6: kTu[ y; 36.audit plan 审计计划
:7]Sa` Xx0hc 8qd 37.significant audit areas 重点审计领域
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n|R J;d30Q ]\hSI){ 39.fraud舞弊
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[vDG~ 67G?K;)e 40.modified or additional procedures 修改或追加审计程序
S]Mw#O| `n@*{J8 41.misappropriation of assets 侵占资产
{CGUL|y m!tbkZHQn0 42.transactions without substance 虚假交易
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Vy Xhl; iW%I|& 45.materialiy 重要性
q=Sgk>NA xRzFlay8 46.exceed the materiality level 超过重要性水平
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N5p/@ 47.approach the materiality level 接近重要性水平
koZ*+VP= 1VG4S){}\9 48.an acceptably low level 可接受水平
xqG[~)~ 8m\7*l^D: 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
r") `Ph@yp mpU$+ 50.misstatements or omissions 错报或漏报
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s,XS -$cmG4 52.subsequent events 期后事项
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t(NI-UXBp 8pIP 54.perform additional audit procedures 实施追加的审计程序
/v1Q4mq j<VFn~*_ 55.audit risk 审计风险
'MUv5Th 1{ ~#H<K 56.detection risk 检查风险
-.u]GeMy jjw`Dto& 57.inappropriate audit opinion 不适当的审计意见
2Mc3|T4)U K/j3a[. 58.material misstatement 重大的错报
.oYl-.E>& dJeNbVd 59.tolerable misstatement 可容忍错报
bMg(B-uF7 0WZ_7C? 60.the acceptable level of detection risk 可接受的检查风险
fk6%XO r~jm`y 查看《
注会考试《审计》中的128个英文单词(二) 》
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