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VLN 1.audit
审计 ;aDYw [ =U}!+ 8f 2.attestation 鉴证
ZJV;&[$[ q OV$4[r 3.credibility 可信赖程度
Id{Ix(O yAQ)/u[| 4.audit of financial statements 财务报表
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Nmq I@ D<rjR 5.agreed-upon procedures 执行商定程序
]u47]L# o$Z]qhq 6.high levels of assurance 高水平保证
H,;9' *84 @6VkNe9 7.compilation 编制
H(DI /"N S7B?[SPrN[ 8.reliability 可靠性
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$.O(K4S 9.relevance 相关性
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(Zil\ 3^]Kd 10.professional skepticism 职业谨慎
J :l% 7W=s.Gy7G\ 11.objectivity 客观性
1 }_"2 JnS@}m 12. professional competence 专业胜任能力
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l 13.Senior/CPA-in-charge 项目经理
+@MG$*}Oz CJt(c,!z 14.audit engagement letter 业务约定书
&X)^G# *a' I 15.recurring audit 连续审计
|M|>/U 8 v(l:N@L 16.the client 委托人
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K!vA-7 Z@bKYfGM 17.change
CPA 更换
注册会计师 qjH/E6GGg b"eG8 18.the existing CPA 现任注册
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jBJ|%KM z`!f'I--! 19.the successor CPA 后任注册
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注册会计师 ms#|Yl1/| n8o(>?Kw 21.issue the audit report 出具审计报告
]QKKtvN /e7BW0$1 22.expert 专家
EO"G(v r[3 2'E 23.the board of directors 董事会
oA4<AJ2 ),I g u 24.knowledge of the entity‘ s business 了解被审计单位情况
+krDmU9( _.5ABE 25.assess material misstatement risks评估重大错报风险
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eC3 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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zBNj 3e1^r_YI 27.a general knowledge of —— 初步了解―――的情况
GE}>{x=^x J"Nn.iVq 28.a more knowledge of—— 进一步了解的情况
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RnT.MU 29.the prior year‘s working papers 以前年度
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.<Jq8J T26'b . 30.minutes of meeting 会议纪要
Cg]S`R- 66HxwY3a 31.business risks 经营风险
j!K{1s[.y gCM(h[7A 32.appropriateness 适当性
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Te H_DVxj J:0`*7 34.management representations 管理层声明
2 P9{?Y A3Y}|7QA 35.going concern assumption 持续经营假设
IaGF{O3. Ee'wsL 36.audit plan 审计计划
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v#Ez 0|FQIhVuY 37.significant audit areas 重点审计领域
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V(OD^GU _q`f5*Z[ 39.fraud舞弊
>7 qZ\# #z9@x}p5g 40.modified or additional procedures 修改或追加审计程序
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^2uT!<2 41.misappropriation of assets 侵占资产
Y{2L[5_1 :@J.!dokF 42.transactions without substance 虚假交易
#w;%{C[D ?]0bR]}y 43.unusual pressures 异常压力
^']*UD; /0 86qB| 44.the suspected noncompliance 涉嫌存在违法行为
A<{&?_U W+#Zmvo 45.materialiy 重要性
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WR}<^ax Yn8aTg[J 47.approach the materiality level 接近重要性水平
|4F'Zu}g> P;ovPyoO 48.an acceptably low level 可接受水平
Z)G@ahOQ mh8)yy5\ 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
&Tk@2<5= :tX,`G 50.misstatements or omissions 错报或漏报
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52.subsequent events 期后事项
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<[tU.nh -qJO6OM 54.perform additional audit procedures 实施追加的审计程序
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z:JJ>mxV 55.audit risk 审计风险
[u7i)fn5? {GS$7n 56.detection risk 检查风险
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quGu 57.inappropriate audit opinion 不适当的审计意见
rIJd(= jU=n\o=? 58.material misstatement 重大的错报
{'[S.r` n!%'%%o2v 59.tolerable misstatement 可容忍错报
)"f*Mp E,7b=t 60.the acceptable level of detection risk 可接受的检查风险
h3P ^W(=& >jpkR 查看《
注会考试《审计》中的128个英文单词(二) 》
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