K#GXpj 2}^+]5 1.audit
审计 -M"IVyy@ 7*zB*"B'1t 2.attestation 鉴证
7<h.KZPc Q,zC_ 3.credibility 可信赖程度
'"oo;`g7 yJnPD/i 4.audit of financial statements 财务报表
审计 @4;HC=~ &g*klt'B 5.agreed-upon procedures 执行商定程序
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k!K@ 6.high levels of assurance 高水平保证
(FM4 ^#6 n4^*h4J7 7.compilation 编制
e &d3SQ% S*4f%! 8.reliability 可靠性
[!^cd%l f.@Xjf 9.relevance 相关性
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vj{@B! 10.professional skepticism 职业谨慎
T'hml O4T'o. 11.objectivity 客观性
#-,g&)`] \0D$Mie 12. professional competence 专业胜任能力
TW>?h=.z /E)9v$! 13.Senior/CPA-in-charge 项目经理
Z*9L'd"D| !~kEtC 14.audit engagement letter 业务约定书
_Aa[?2 O ,NDh@VYe 15.recurring audit 连续审计
KZ]r8 moCK-: 16.the client 委托人
sN-oEqS Z)NrhJC 17.change
CPA 更换
注册会计师 9J?W '8s5 Y =9j2 ]t 18.the existing CPA 现任注册
会计师
pL~=Z?(B U M@naU 19.the successor CPA 后任注册
会计师 0Su_#".-* JfkTw~'R 20.the preceding CPA前任
注册会计师 jA,|JgN|n *.8JP 21.issue the audit report 出具审计报告
(Q'U@{s d]MGN^%o 22.expert 专家
lDC}HC 3x![8 x 23.the board of directors 董事会
`0?^[;[u[ IdF$Ml#[h 24.knowledge of the entity‘ s business 了解被审计单位情况
^1.7Juvb <^Nk.E 25.assess material misstatement risks评估重大错报风险
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N<5JQql mY`@' 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
qp\BV #E [@<G+j 27.a general knowledge of —— 初步了解―――的情况
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J]7V\ 28.a more knowledge of—— 进一步了解的情况
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kJ~R4 -Un=TX 29.the prior year‘s working papers 以前年度
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V/ +Jc(N QNb>rLj52 30.minutes of meeting 会议纪要
EMhr6</ GQ<Ds{exs> 31.business risks 经营风险
tn{8u7 ".E5t@ }?m 32.appropriateness 适当性
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fe';b[q)# 33.accounting estimate 会计估计
/1[gn8V691 8)Zk24:])_ 34.management representations 管理层声明
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6:>{0\ 35.going concern assumption 持续经营假设
F@1d%c {y b D 36.audit plan 审计计划
;R!*I% UWw}!1 37.significant audit areas 重点审计领域
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AOg\+ 4>YU8/Rw 38.error 错误
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39.fraud舞弊
[sj VRW- 88g47>{X 40.modified or additional procedures 修改或追加审计程序
+0"x|$f~ %[ /<+ 41.misappropriation of assets 侵占资产
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;yc#=2 42.transactions without substance 虚假交易
h@@d{{IqT w;+ br 43.unusual pressures 异常压力
U(~U!O} Y208b?=9w 44.the suspected noncompliance 涉嫌存在违法行为
"yW&<7u1 LN^UC$[tk 45.materialiy 重要性
@KA1"Wb_ %2D17*eK 46.exceed the materiality level 超过重要性水平
i3PKqlp. j{;|g%5t 47.approach the materiality level 接近重要性水平
s}ADk-7 Sl>>SP 48.an acceptably low level 可接受水平
jV^C19 *b"CPg/\ 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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xH@bb 50.misstatements or omissions 错报或漏报
:Q-oV8t{ XV=S) 51.aggregate 总计
8bOT*^b$H 6Y7H|>g) 52.subsequent events 期后事项
C),7- ? @o#+5P 53.adjust the financial statements 调整财务报表
w<t,j~ Pr# 5+K;_) 54.perform additional audit procedures 实施追加的审计程序
.GCR!V jK3\K/ob( 55.audit risk 审计风险
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b //.>>-~1m 56.detection risk 检查风险
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9&K/GaG ZJ(rG((! 58.material misstatement 重大的错报
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.sL 59.tolerable misstatement 可容忍错报
4 x,hj -@M3Dwsi3 60.the acceptable level of detection risk 可接受的检查风险
l>&sIX KG8W8&q 查看《
注会考试《审计》中的128个英文单词(二) 》
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