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v hR twi 1.audit
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N% 2.attestation 鉴证
y @]8Ep 9$:QLE+t 3.credibility 可信赖程度
mL8A2>Gig l@~1CMyN 4.audit of financial statements 财务报表
审计 d.LOyO B#| Z`mZ 5.agreed-upon procedures 执行商定程序
0>I]=M]@ d'x<-l9 6.high levels of assurance 高水平保证
T$#FAEz %H 8A= 7.compilation 编制
l7!U),x%/U 7W6eiUI' 8.reliability 可靠性
C+X)">/+L l6', 9.relevance 相关性
9k714bnMLX lNq:JVJ#\r 10.professional skepticism 职业谨慎
Qx9>,e6+ !G+n"-h9' 11.objectivity 客观性
deR$ h9tB''ePE 12. professional competence 专业胜任能力
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r]# KyuA5jQ7 13.Senior/CPA-in-charge 项目经理
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<'1uO, 14.audit engagement letter 业务约定书
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TBoM{s=. 15.recurring audit 连续审计
N1D6D$s 0 K> c8r8! 16.the client 委托人
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bV %RCl+hOP.h 17.change
CPA 更换
注册会计师 [0mFy)6 ?Zc/upd:$N 18.the existing CPA 现任注册
会计师
oG4w8+N NB|RZf9M 19.the successor CPA 后任注册
会计师 g:G%Ei~sF f_Wkg)g 20.the preceding CPA前任
注册会计师 c9Y2eetO m;;0 Cl 21.issue the audit report 出具审计报告
aF;]7i@ z5|e\Z 22.expert 专家
3i@ "D ]7XkijNb 23.the board of directors 董事会
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gx< 1YF+(fk 24.knowledge of the entity‘ s business 了解被审计单位情况
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*` @XKK 25.assess material misstatement risks评估重大错报风险
fPh}l @%I_&!d 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
kg/+vJ iylBK!ou 27.a general knowledge of —— 初步了解―――的情况
PV,kYM6 = )JVT$]w 28.a more knowledge of—— 进一步了解的情况
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(<d&BV- " =!pu+&I 9 30.minutes of meeting 会议纪要
l0:e=q2Ax imJ[:E 31.business risks 经营风险
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3v Ng 32.appropriateness 适当性
'[M^f+H| <WQ<<s@#pb 33.accounting estimate 会计估计
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t+W=2w& 34.management representations 管理层声明
zAkc67: E1U 4v&P 35.going concern assumption 持续经营假设
${E[pT !i~x"1 36.audit plan 审计计划
|1<]o;: ^LEmi1L 37.significant audit areas 重点审计领域
\GbHS*\+ (T%F!2i([U 38.error 错误
dIBKE0` azR;*j8Q' 39.fraud舞弊
Y^94iOk%T |5<&r]xN 40.modified or additional procedures 修改或追加审计程序
epGX. T/WmS? 41.misappropriation of assets 侵占资产
[0tfY0 xnRp/I 42.transactions without substance 虚假交易
AihL>a% P- `~]] 43.unusual pressures 异常压力
; mo\ yW1 3x(MvW30Lg 44.the suspected noncompliance 涉嫌存在违法行为
T je o*n^ fzkCI 45.materialiy 重要性
MW",r;l<aM iX>!ju'V 46.exceed the materiality level 超过重要性水平
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~L\Ebg 47.approach the materiality level 接近重要性水平
C\a:eSgaC ulPrb>i 48.an acceptably low level 可接受水平
\:q e3Q <<W.x)#: 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
syC"eH3{ cyHak u+ 50.misstatements or omissions 错报或漏报
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aaf_3UH.B S$lmEJ_ 52.subsequent events 期后事项
|qy"%W@ U$/Hp#~X 53.adjust the financial statements 调整财务报表
OnPy8mC 4xAlaOw5M 54.perform additional audit procedures 实施追加的审计程序
%.Tf u0M LL$,<q%(P 55.audit risk 审计风险
"{ry 9?z "$V 8y 56.detection risk 检查风险
?N!j.E4= i9EMi_% 57.inappropriate audit opinion 不适当的审计意见
`6BS-AVO7 "$E!_ 58.material misstatement 重大的错报
ev: !,}]w @DQ"vFj6< 59.tolerable misstatement 可容忍错报
l5y#i7 q fD#&: ) 60.the acceptable level of detection risk 可接受的检查风险
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j 查看《
注会考试《审计》中的128个英文单词(二) 》
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