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bZ`Y$ 2.attestation 鉴证
Fx)><+- yC4%z)t&R 3.credibility 可信赖程度
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审计 t~!ag#3['. q^<;B Y 5.agreed-upon procedures 执行商定程序
(Fq]y5 #$!^1yO 6.high levels of assurance 高水平保证
w]N;HlU v3kT~uv 7.compilation 编制
x@pzgqi3 st#^pWL 8.reliability 可靠性
RK)ikLgp ~L>&p 9.relevance 相关性
gT,iH. ]I;owk, 10.professional skepticism 职业谨慎
0G+qF96 :X7O4?ww 11.objectivity 客观性
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Yskc vB5mOXGN q 12. professional competence 专业胜任能力
rm|,+{ AU9:Gu@M/ 13.Senior/CPA-in-charge 项目经理
RtDTcaW/ GW%!?mJ 14.audit engagement letter 业务约定书
5p3:8G7 FR]uCH 15.recurring audit 连续审计
v^[!NygShs &[yYgfsp 16.the client 委托人
*ODc[k'( ~uB@o KMru 17.change
CPA 更换
注册会计师 F>%,}Y~B: (+BrC` 18.the existing CPA 现任注册
会计师
%0f*OC z@jKzyq 19.the successor CPA 后任注册
会计师 QPvWdjf#mM cwQ*P$n 20.the preceding CPA前任
注册会计师 S>"C}F$X K;TTGK 21.issue the audit report 出具审计报告
|47 2X&e =Fq{#sC> 22.expert 专家
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/~?[70B}E 1Eryw~,,9i 24.knowledge of the entity‘ s business 了解被审计单位情况
PX?^v8wlqL >F/E,U ] 25.assess material misstatement risks评估重大错报风险
l[nf"' Y$qjQ 1jF+ 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
YC*`n3D|' |UcF%VNnz1 27.a general knowledge of —— 初步了解―――的情况
NG4@L1f% x3jjtjf 28.a more knowledge of—— 进一步了解的情况
CwO$EL:[` %fh-x(4v 29.the prior year‘s working papers 以前年度
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.wtYostv %@C$xM" 30.minutes of meeting 会议纪要
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34+1d 31.business risks 经营风险
w7<4D,hk &Mz.i,Gh 32.appropriateness 适当性
J %E0Wd }MM:q R 33.accounting estimate 会计估计
\PmM856=ms dcE(uf 34.management representations 管理层声明
9HlM0qE5b Z/;8eb*B7 35.going concern assumption 持续经营假设
Imo?)dYK (W9 K:]} 36.audit plan 审计计划
1}CJ& !~-@sq 37.significant audit areas 重点审计领域
mx2Ov u `0R>r7f)H 38.error 错误
G/KTF2wl7 SMQC/t]HT 39.fraud舞弊
^4{{ +G)j 6(q8y(.` 40.modified or additional procedures 修改或追加审计程序
!B#tJD >R\!Qk 41.misappropriation of assets 侵占资产
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C=O?A ',6d0>4* 42.transactions without substance 虚假交易
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47.approach the materiality level 接近重要性水平
1EliR uJ qqu]r 48.an acceptably low level 可接受水平
)fc+B_ u4[rA2Bf8E 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
/8lmNA ~A*$+c( 50.misstatements or omissions 错报或漏报
(abtCuZ8z F=;nWQ& 51.aggregate 总计
D#X&gE {XLRrU!* 52.subsequent events 期后事项
k,r}X:<6jz s09 &A]G 53.adjust the financial statements 调整财务报表
FOuPj+}F "u"?~ 54.perform additional audit procedures 实施追加的审计程序
JvtbGPz |b|bL 7nx 55.audit risk 审计风险
m$$sNPnT =K9- 56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见
en16hd>^W: z s[zB# 58.material misstatement 重大的错报
a &hj| va;fT+k= 59.tolerable misstatement 可容忍错报
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(KphAA8 51!#m| 查看《
注会考试《审计》中的128个英文单词(二) 》
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