[#\OCdb*3 r8*xp\/ 1.audit
审计 Z>3~n [3S17tTc3 2.attestation 鉴证
X1}M_h% yyu -y0_ 3.credibility 可信赖程度
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? N#-.[9! 4.audit of financial statements 财务报表
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bvZD@F`2 nIB eZof 6.high levels of assurance 高水平保证
ZW"f*vwQo 0^J%&1a Ic 7.compilation 编制
5 z3WRg [X@{xF^vBQ 8.reliability 可靠性
4mp)v*z HES$. a 9.relevance 相关性
Fq+Cr?- # Dgkl 10.professional skepticism 职业谨慎
pcOi%D,o [D+PDR 11.objectivity 客观性
|8k^jq 5Y`4%*$ 12. professional competence 专业胜任能力
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X]!xvN@ 13.Senior/CPA-in-charge 项目经理
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hB\BFVUSn/ 14.audit engagement letter 业务约定书
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B|i 15.recurring audit 连续审计
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CPA 更换
注册会计师 W}D[9zo/ oui0:Vy< 18.the existing CPA 现任注册
会计师
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会计师 p\'X%R uW[AnQ1
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注册会计师 dXY}B=C d^IX(y*$ 21.issue the audit report 出具审计报告
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Wx;%W"a <daH0l0 24.knowledge of the entity‘ s business 了解被审计单位情况
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K|~!oQ 25.assess material misstatement risks评估重大错报风险
]NWcd~"b!Z *n@rPr- 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
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27.a general knowledge of —— 初步了解―――的情况
],R\oMYy|P pG*W>F 28.a more knowledge of—— 进一步了解的情况
F)'_,.?0 {~EsO1p 29.the prior year‘s working papers 以前年度
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Z$Qwn r`)'Kd 31.business risks 经营风险
<Z]j89wzDZ <Z~Nz>'r 32.appropriateness 适当性
yQu/({D t?weD{O 33.accounting estimate 会计估计
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1Nv qtVC >K%+h)%kI 35.going concern assumption 持续经营假设
6_9@s*=d> 5V0#_!QAN 36.audit plan 审计计划
7Fa1utVI 9a1R"%Z 37.significant audit areas 重点审计领域
brCL"g|} l0',B*og 38.error 错误
KUq(&H7 +'[*ikxD=g 39.fraud舞弊
3ox|Mz<aZX .k!2{A 40.modified or additional procedures 修改或追加审计程序
TPN1Rnt0` {t'SA]|g 41.misappropriation of assets 侵占资产
?6MUyH]a 7Z}T!HFMr 42.transactions without substance 虚假交易
{ueDwnZ !*"#*)S. 43.unusual pressures 异常压力
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|m5 VF<VyWFC0` 44.the suspected noncompliance 涉嫌存在违法行为
FPE6H:' 5]3Mj*u\ 45.materialiy 重要性
RM25]hx \/Zo*/ 46.exceed the materiality level 超过重要性水平
56Lt "Z F #K>Ue>hx 47.approach the materiality level 接近重要性水平
>dDcm <@n3vO6 48.an acceptably low level 可接受水平
q{q;X{ 2rf#Bq?7 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
8*]dAft IJZx$8&A 50.misstatements or omissions 错报或漏报
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&D7Mv5i0@ -BrJ5]T>* 52.subsequent events 期后事项
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|Yi_|']# 53.adjust the financial statements 调整财务报表
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P[ , c#fSt}J>C 57.inappropriate audit opinion 不适当的审计意见
H ;HFen| <+<,$jGC- 58.material misstatement 重大的错报
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RE;)#t?K 59.tolerable misstatement 可容忍错报
Gfle"_4m8 7"])Y 60.the acceptable level of detection risk 可接受的检查风险
5%fR9?) V67<Ky> 查看《
注会考试《审计》中的128个英文单词(二) 》
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