br!:g]Vh -29Sw 1.audit
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b>N)H 2.attestation 鉴证
-Cb<T"7 !J34yro+s 3.credibility 可信赖程度
2b+0}u>a 'Ii%/ Ob! 4.audit of financial statements 财务报表
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;:t~ 5.agreed-upon procedures 执行商定程序
go, Hfb ;WQ@dC 6.high levels of assurance 高水平保证
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E9y[ %+ 7.compilation 编制
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("Zzq` 8.reliability 可靠性
HaP0;9q F{1;~Yg% 9.relevance 相关性
< bHu9D j8@Eqh 10.professional skepticism 职业谨慎
q!iMc ,hj5.;M 11.objectivity 客观性
E$z)$`"1 $#4J^(I*: 12. professional competence 专业胜任能力
*7"R[!9 [OI&_WIw 13.Senior/CPA-in-charge 项目经理
:Zy7h7P,lT cD-.thHO 14.audit engagement letter 业务约定书
RP]hW{:U Zk+J= Cwq} 15.recurring audit 连续审计
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|aiP7C y(pHt 17.change
CPA 更换
注册会计师 B,SH9, LEM{$Fxo& 18.the existing CPA 现任注册
会计师
4\HB rd#P WZk\mSNV 19.the successor CPA 后任注册
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注册会计师 o.tCw\M$g C;DNL^ 21.issue the audit report 出具审计报告
CroI,=a&, ETP}mo 22.expert 专家
(>qX> m`<Mzk.u< 23.the board of directors 董事会
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5 0NLoqq 24.knowledge of the entity‘ s business 了解被审计单位情况
B;'Dh<J1 15Vb`Vf`N 25.assess material misstatement risks评估重大错报风险
9wP_dJvb }?,Gn]] 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
t<O5_}R%d -GkNA"2M[ 27.a general knowledge of —— 初步了解―――的情况
QMI&?Q:= lAsDdxB` 28.a more knowledge of—— 进一步了解的情况
GS |sx j(|G) F 29.the prior year‘s working papers 以前年度
工作底稿
&z;;Bx0s 8y}9X v 30.minutes of meeting 会议纪要
73/kyu-0% _S:6;_bz 31.business risks 经营风险
EAQg4N:D7L X{rw+! 32.appropriateness 适当性
JZp*"UzQr Nw@tlT4 33.accounting estimate 会计估计
ScrE tN k%\_UYa 34.management representations 管理层声明
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@g/ 35.going concern assumption 持续经营假设
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aG7QLCL qr%9Sdvx 37.significant audit areas 重点审计领域
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? \?o 38.error 错误
>:M3!6H_~{ {aI8p}T 39.fraud舞弊
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~YHy'. 40.modified or additional procedures 修改或追加审计程序
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3b`GRay 41.misappropriation of assets 侵占资产
vS-k0g; q10gKVJum 42.transactions without substance 虚假交易
orn9;|8q C=ni5R 43.unusual pressures 异常压力
&eV& +j ud K)F$7 44.the suspected noncompliance 涉嫌存在违法行为
.Gv9RKgd~ 2Yt#%bj7^ 45.materialiy 重要性
8YC\Bw &^e%gU8!\ 46.exceed the materiality level 超过重要性水平
FL!W oTB X l#P@60 47.approach the materiality level 接近重要性水平
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<A&mc,kj Z]l<,m 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
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?Y2ZqI 50.misstatements or omissions 错报或漏报
`e]L.P_e? `k65&]&d 51.aggregate 总计
t3K7W2bz }l&Uh&B` 52.subsequent events 期后事项
!b0'd'xe /W'GX n 53.adjust the financial statements 调整财务报表
2?ac\c6" {g}!M^| 54.perform additional audit procedures 实施追加的审计程序
yiGq?WA7 5Jq~EB{" 55.audit risk 审计风险
jq#_*&Eg] !)RND 6. 56.detection risk 检查风险
IlsXj`!e 8;;!2>N 57.inappropriate audit opinion 不适当的审计意见
/ <WB%O <b>@'\w9 58.material misstatement 重大的错报
a'f"Zdh%w ;>_\oZGj_ 59.tolerable misstatement 可容忍错报
%)T>Wn%b]v LY2oBX@fC 60.the acceptable level of detection risk 可接受的检查风险
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GC xc[@lr 查看《
注会考试《审计》中的128个英文单词(二) 》
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