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审计 v>R.ou( RJM(+5xQ| 2.attestation 鉴证
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6=xD EbHeP 3.credibility 可信赖程度
HDOa N ,zaveQ~l 4.audit of financial statements 财务报表
审计 2BY:qz%: t60m:k4J 5.agreed-upon procedures 执行商定程序
1;V5b+b OMU#Sx!6 6.high levels of assurance 高水平保证
{[+gM? ?~Des"F6)1 7.compilation 编制
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L<Rx .wywO| 8.reliability 可靠性
IcZ 'KV ~S9nLb:O{ 9.relevance 相关性
$n W>]S\| L~~aW0, 10.professional skepticism 职业谨慎
Bv3v;^ <Jx{Uv 11.objectivity 客观性
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l7=. 12. professional competence 专业胜任能力
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M 6~s,j({^ 13.Senior/CPA-in-charge 项目经理
U&NOf;h$ %j,Ny}a 14.audit engagement letter 业务约定书
;&!l2 UB% 2%I:s6r 15.recurring audit 连续审计
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N#WwNC 16.the client 委托人
iX28+weH +J} 41 17.change
CPA 更换
注册会计师 S.z ;Bm IO4 IaeM 18.the existing CPA 现任注册
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TJ<PT 1NTe@r!y 19.the successor CPA 后任注册
会计师 DCm;dh W[jxfZD9v 20.the preceding CPA前任
注册会计师 ?/\;K1c p 4 R]| 21.issue the audit report 出具审计报告
&P;x<7h$t? :A$6Y*s\ 22.expert 专家
@P-7a`3* \?o%<c5{ 23.the board of directors 董事会
`C1LR,J :/3`+&T^/ 24.knowledge of the entity‘ s business 了解被审计单位情况
x[X.// : $#!~K2$ 25.assess material misstatement risks评估重大错报风险
CY:pYke= WXM_H0K 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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27.a general knowledge of —— 初步了解―――的情况
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;?rW`e2 mH?hzxa+ 29.the prior year‘s working papers 以前年度
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4*N 30.minutes of meeting 会议纪要
oTL "]3`' IkvH8E 31.business risks 经营风险
u32<=Q[ L=$P 32.appropriateness 适当性
bY<" $);s IH0Uq_ 33.accounting estimate 会计估计
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'~L} 35.going concern assumption 持续经营假设
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v Thb ~7m+cWC-+ 36.audit plan 审计计划
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SFY` 37.significant audit areas 重点审计领域
)*uI/E qGw6Wp~ 38.error 错误
=:b/z1-v pp:+SoyN 39.fraud舞弊
A;g[G >J Ii9vA ^53 40.modified or additional procedures 修改或追加审计程序
,"/_G (T ^aZuuS 41.misappropriation of assets 侵占资产
V;z?m)ur Ze~\=X" " 42.transactions without substance 虚假交易
;HC"hEc! ugCc&~` 43.unusual pressures 异常压力
$&4Z w6"= Y,a.9AWw) 44.the suspected noncompliance 涉嫌存在违法行为
":Q70*xSm >ko;CQR 45.materialiy 重要性
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8'YL!moG| 46.exceed the materiality level 超过重要性水平
4M:oa#gh@ >8,BC 47.approach the materiality level 接近重要性水平
^8 z*f&g (/)JnBy0 48.an acceptably low level 可接受水平
&8 (2U- j_{gk"2:d` 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
|h'ugx1iY UKzmRa,s 50.misstatements or omissions 错报或漏报
4, :D4WYWD @<YZa$` 51.aggregate 总计
mdk:2ndP Y8P 52.subsequent events 期后事项
M,9WF)p)V DQ~@=%?ni 53.adjust the financial statements 调整财务报表
`wq\K8v `R^)<v* 54.perform additional audit procedures 实施追加的审计程序
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>G " WcdU fv(> 55.audit risk 审计风险
|[qI2-e l? (R0 56.detection risk 检查风险
>1r>cZn Fb_~{q 57.inappropriate audit opinion 不适当的审计意见
!ine|NM KL xg 58.material misstatement 重大的错报
^c2 8Q.<w( 3:C *'@ 59.tolerable misstatement 可容忍错报
)I*V('R6| CocvEoE*z 60.the acceptable level of detection risk 可接受的检查风险
TKmC/c ZpwB"%e$ 查看《
注会考试《审计》中的128个英文单词(二) 》
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