ET[vJnReC <8[y2|UBt 1.audit
审计 PAUepO_ -{tB&V~+v 2.attestation 鉴证
;94e "Om4P| 3.credibility 可信赖程度
^ rB7&96C, ff3HR+%M 4.audit of financial statements 财务报表
审计 MMYV8;c 9jC>OZ0s 5.agreed-upon procedures 执行商定程序
;*Z.|?3MM s?g`ufF.t 6.high levels of assurance 高水平保证
[|)Eyd[G e~+VN4D&b> 7.compilation 编制
N;A#K7A[@ .e,(}_[[< 8.reliability 可靠性
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lV M&/([>Q 9.relevance 相关性
[!k#au+#c R;{y]1u 10.professional skepticism 职业谨慎
42Vz6 k: CI~P3"`] 11.objectivity 客观性
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H1bPNt63 E6f{z9y6 13.Senior/CPA-in-charge 项目经理
E<|p9,M >kLUQ%zE@ 14.audit engagement letter 业务约定书
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15.recurring audit 连续审计
D@]*{WO ^-24S#KE 16.the client 委托人
8!T6N2O6d -ST[!W V 17.change
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.YT&V \U0p?wdr: 19.the successor CPA 后任注册
会计师 (1|_Nr Eed5sm$H 20.the preceding CPA前任
注册会计师 w[A$bqz ,xJ1\_GI` 21.issue the audit report 出具审计报告
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SG)hrd RJz$$,RU 23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况
xP3v65Q1 l.V{H<v} 25.assess material misstatement risks评估重大错报风险
"K7{y4 [KT'aGK$ 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
CflGj0oy8 .sO.Y<-fl 27.a general knowledge of —— 初步了解―――的情况
h]DS$WZ NJVAvq2E. 28.a more knowledge of—— 进一步了解的情况
{!$E\e^d vp4l g1/ 29.the prior year‘s working papers 以前年度
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i"#36CVT~ ;Tn$c70 30.minutes of meeting 会议纪要
I1IuvH6 ?D6?W6@ 31.business risks 经营风险
h=fzX.dt 3kAhvL 32.appropriateness 适当性
*?'^Rc d3$*z)12` 33.accounting estimate 会计估计
Ik4FVL8~ u9TiEEof3 34.management representations 管理层声明
IQ${2Dpg[ r34q9NFT5 35.going concern assumption 持续经营假设
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$P9'"a)Lm 36.audit plan 审计计划
5#DtaVz 7Vn;LW 37.significant audit areas 重点审计领域
W[+=_B 8f\sG:$ 38.error 错误
#- l1(m {0&'XA=j 39.fraud舞弊
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#6Ei9di 40.modified or additional procedures 修改或追加审计程序
h!vq~g x&n gCB@O 41.misappropriation of assets 侵占资产
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%^5|3l3y s+EJXoxw 43.unusual pressures 异常压力
l,I[r$TCf 4RLuv?,)~ 44.the suspected noncompliance 涉嫌存在违法行为
6X2~30pdE sQ4~oZZ 45.materialiy 重要性
aSN"MTw. 0R#T 3K} 46.exceed the materiality level 超过重要性水平
6lp.0B h#Z5vH 47.approach the materiality level 接近重要性水平
q ,C)AZ 2feiD?0 48.an acceptably low level 可接受水平
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?`,Rkg0fe QR.] ?t;1 50.misstatements or omissions 错报或漏报
L~WC9xguDl m(B,a,g< 51.aggregate 总计
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y<Z-f. =b{!p | 53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序
g[#4`Q<. &!adW@y 55.audit risk 审计风险
rA"><pH B. J_(V+ 56.detection risk 检查风险
~O;'],#Co jkN-(v(T 57.inappropriate audit opinion 不适当的审计意见
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b8>2Y'X 5D~>Ed; 59.tolerable misstatement 可容忍错报
YFGQPg 9b8kRz[ c 60.the acceptable level of detection risk 可接受的检查风险
viLK\>> hj8S".A_ 查看《
注会考试《审计》中的128个英文单词(二) 》
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