@l@erCw@ cy( WD#^ 1.audit
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aj cp3O$S 2.attestation 鉴证
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3.credibility 可信赖程度
)\l(h%s[I dW"=/UW 4.audit of financial statements 财务报表
审计 +{H0$4y ]"-c?%L 5.agreed-upon procedures 执行商定程序
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U<.,"`=l .L))EB 7.compilation 编制
C?7I(b: vuNq7V*} 8.reliability 可靠性
FKk.BA957h ~Jx0#+z9V 9.relevance 相关性
SR*KZ1U pJ3Yjm[l 10.professional skepticism 职业谨慎
6@geakq 0m&W: c 11.objectivity 客观性
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; DjveMs$d 12. professional competence 专业胜任能力
H+F># _*LgpZ-2( 13.Senior/CPA-in-charge 项目经理
&WoS(^ -)$5[jM] 14.audit engagement letter 业务约定书
FR? \H"'x *MZa|Xy 15.recurring audit 连续审计
I&|J +B?# m}o4Vr;" 16.the client 委托人
5 p! rZ KVZ-T1K 17.change
CPA 更换
注册会计师 fFJu] [X\~J &kD 18.the existing CPA 现任注册
会计师
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会计师 db0]D\ 8AuO
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注册会计师 9 Aq\1QC }+ZZO0 21.issue the audit report 出具审计报告
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vOi4$I~CJ dE]yb|Ld 23.the board of directors 董事会
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%e%VHHO| 24.knowledge of the entity‘ s business 了解被审计单位情况
s 8iB>-dk U)iq 25.assess material misstatement risks评估重大错报风险
6Dz N.fz qpXsQim$~ 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
|.Vs(0O uo[W|Q 27.a general knowledge of —— 初步了解―――的情况
6Us*zKgW ?$Jj^/luD 28.a more knowledge of—— 进一步了解的情况
5tQZf'pHfd Z[?zaQ$ 29.the prior year‘s working papers 以前年度
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gTrj q>Kzl/~c.P 30.minutes of meeting 会议纪要
Gx/kel[Y} FoB^iA6e 31.business risks 经营风险
8m"jd+ caXSt2|' 32.appropriateness 适当性
zyPc<\HoK \zM3{{mV/ 33.accounting estimate 会计估计
9L9qLF5 t tiQeON-Q_ 34.management representations 管理层声明
s{dgUX O"V;otlC 35.going concern assumption 持续经营假设
s>c0K@ADO }(/\vTn*1 36.audit plan 审计计划
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TAp8x AtYqD<hl: 38.error 错误
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@M&qH[tK-A i.Z iLDs\7 40.modified or additional procedures 修改或追加审计程序
Y4Y~ep ,4H/>yPw 41.misappropriation of assets 侵占资产
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4x#CC :b`ywSp` 42.transactions without substance 虚假交易
vtF|:*h X;7hy0Y 43.unusual pressures 异常压力
am+w<NJ(us 7^W(e s 44.the suspected noncompliance 涉嫌存在违法行为
&(X 67 Z~1uyr( 45.materialiy 重要性
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n[eZ 47.approach the materiality level 接近重要性水平
hMnm> W[<ZI>mf 48.an acceptably low level 可接受水平
,#U[)}im w0^}c8%WR 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
]\m>N]P] i|[**P 50.misstatements or omissions 错报或漏报
NOFuX9/'w SFR<T 51.aggregate 总计
-CLBf'a b} FhC"'i 52.subsequent events 期后事项
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Ym 7j8lhrM}^ 53.adjust the financial statements 调整财务报表
Y49&EQ +t%1FkI\ 54.perform additional audit procedures 实施追加的审计程序
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?PgYk&} (7Ln~J* 55.audit risk 审计风险
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zU;Bi^m 56.detection risk 检查风险
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dngG= HZqk)sN 58.material misstatement 重大的错报
Mj`g84 \,ne7G21j 59.tolerable misstatement 可容忍错报
b/?)_pg Y_)xytJ$ 60.the acceptable level of detection risk 可接受的检查风险
foUB/&Ee 055C1RV% 查看《
注会考试《审计》中的128个英文单词(二) 》
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