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c$gnUYD{ 1.audit
审计 DUqJ y*F( w %;hl#s 2.attestation 鉴证
g`kY]lu mU>&ql?e 3.credibility 可信赖程度
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L>gn HF]EU!OT 4.audit of financial statements 财务报表
审计 WPtMds4 Og=[4?Kpk 5.agreed-upon procedures 执行商定程序
~eHRlXL' ]\7lbLv 6.high levels of assurance 高水平保证
Yhe+u\vGs\ `N$!s7M 7.compilation 编制
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3#-DNI 8.reliability 可靠性
O)O Uy >'N!dM.+9 9.relevance 相关性
s_xV-C#q@ .?B{GnB> 10.professional skepticism 职业谨慎
$Y6 3!* vm|!{5l:=y 11.objectivity 客观性
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12. professional competence 专业胜任能力
O"\nR:\ '[Xl>Z[ 13.Senior/CPA-in-charge 项目经理
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[qI 14.audit engagement letter 业务约定书
T(JuL<PB <~N%W#z/ 15.recurring audit 连续审计
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vu<#wW*9 16.the client 委托人
b_|u< G,=F<TnI' 17.change
CPA 更换
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7lR<@$q 7-X/>v 19.the successor CPA 后任注册
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S.W^7Ap 20.the preceding CPA前任
注册会计师 qi&D+~Gv! 'PpZ/ry$ 21.issue the audit report 出具审计报告
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U2@03I %l]Rh/VPn? 22.expert 专家
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};r|}v !~_ vOe0}cR 24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险
w4,]2Ccn. bK4&=#Zh 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
U<[jT=L )|MJnx9 27.a general knowledge of —— 初步了解―――的情况
(ii(yz| U-g9C. 28.a more knowledge of—— 进一步了解的情况
qp&4 1 bAiJn< 29.the prior year‘s working papers 以前年度
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lrU 30.minutes of meeting 会议纪要
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|` "? c+2sT3).D 33.accounting estimate 会计估计
W#{la`#Bu B |&F%P0: 34.management representations 管理层声明
,{8v4b- Kam]Mn' 35.going concern assumption 持续经营假设
=EpJZt % O%xpSYr 36.audit plan 审计计划
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)Gb,^NGr 37.significant audit areas 重点审计领域
/2XW k':s =IXW 38.error 错误
k. GA8=]> utH%y\NMF| 39.fraud舞弊
"Pj}E=!k CGZ^hoh/ 40.modified or additional procedures 修改或追加审计程序
X#ZgS!Mn V`bs&5#Sx 41.misappropriation of assets 侵占资产
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3sbK7,4 +EkW>$ 43.unusual pressures 异常压力
!` 26\@1 Qn|+eLY 44.the suspected noncompliance 涉嫌存在违法行为
`R+,1"5 = ;#/0b{XFj 45.materialiy 重要性
IzUo0D*@ @Y-TOCadT 46.exceed the materiality level 超过重要性水平
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g_z/{1$ }l;Lxb2` 48.an acceptably low level 可接受水平
.Dw,"VHP XYfv(y 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
E FY@Y[ kg>>D 50.misstatements or omissions 错报或漏报
1mH\k5xu o~1 Kp!U 51.aggregate 总计
Phs-(3 f$F*3 52.subsequent events 期后事项
Fn+?u /k6fLn2; 53.adjust the financial statements 调整财务报表
W^3;F1 ][7p+IsB 54.perform additional audit procedures 实施追加的审计程序
e:-8k_0| L`[z[p{? 55.audit risk 审计风险
T3 pdx~66 GwLFL.Ke 56.detection risk 检查风险
=SBBvnPLI HOZRYIQB 57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报
LFu%v7L` qp~gP 59.tolerable misstatement 可容忍错报
y%cO#P@ x0Z5zV9 60.the acceptable level of detection risk 可接受的检查风险
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注会考试《审计》中的128个英文单词(二) 》
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