`_ )5K u} .[S\&uRv 1.audit
审计 fU^5Dl @~`:sa+H 2.attestation 鉴证
-Rj3cx +=#@1k~ 3.credibility 可信赖程度
t^8|t(Lq
ivJTE 4.audit of financial statements 财务报表
审计 }Ih5`$ RW^e#z>m"E 5.agreed-upon procedures 执行商定程序
2R~[B]2"r o3a%u( 6.high levels of assurance 高水平保证
{h~<!sEX %Hy. 7.compilation 编制
EL;OYW( z9ZS&=> 8.reliability 可靠性
xH{V.n&v KBwY _ 9.relevance 相关性
#-K,," N3@gvS 10.professional skepticism 职业谨慎
(]sk3
A Y!3i3D 11.objectivity 客观性
Jek3K& 8o[+>W 12. professional competence 专业胜任能力
D<(VP{,G Rj~y#m 13.Senior/CPA-in-charge 项目经理
ky@DH(^> gutf[Ksu 14.audit engagement letter 业务约定书
0l~z0pvT fP;2qho 15.recurring audit 连续审计
f(.t0{Etq 9DaoMOPEI 16.the client 委托人
)C%S`d<%, \\$wg
17.change
CPA 更换
注册会计师 s^ K:cz >3)AO04=; 18.the existing CPA 现任注册
会计师
q.v_?X<_ RbJbVFz8C 19.the successor CPA 后任注册
会计师 Zie t-@} trM)&aQto 20.the preceding CPA前任
注册会计师 s -),Pv| );L
+)UV 21.issue the audit report 出具审计报告
7` IO mTk 3Qu Ft~@@ 22.expert 专家
J|N>}di 4L)Ox;6> 23.the board of directors 董事会
zmh5x{US1
b~Oc: 24.knowledge of the entity‘ s business 了解被审计单位情况
y\}<N6 5c
-'m?k 25.assess material misstatement risks评估重大错报风险
BnIZ+fg= uG7ll5Yy 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
&1ss
@- }7Y@u@R 27.a general knowledge of —— 初步了解―――的情况
l&6+ykQ sr`)l& t? 28.a more knowledge of—— 进一步了解的情况
7K &j ~+O ws 29.the prior year‘s working papers 以前年度
工作底稿
CU
a`# ?Fj>7 30.minutes of meeting 会议纪要
Fn*)!,) [C( >e0r 31.business risks 经营风险
J)_IfbY 3k5F$wf 32.appropriateness 适当性
#{|F2AM BV6
U - 33.accounting estimate 会计估计
{b90c'8?a 6Z68n 34.management representations 管理层声明
>y^zagC*
Mgc|># = 35.going concern assumption 持续经营假设
)}5f'TK h} <Ie < 36.audit plan 审计计划
VU(#5X%Pn J5*( PxDF 37.significant audit areas 重点审计领域
!-Md+I_ (vr
v-4 38.error 错误
(S
k+nD AX2On}&bf 39.fraud舞弊
R9O[`~
BA2 S9@)4|3C|p 40.modified or additional procedures 修改或追加审计程序
4-{f$Z@ 1[H1l; 41.misappropriation of assets 侵占资产
h|Udw3N1L bB"q0{9G- 42.transactions without substance 虚假交易
r[y3@SE5 ~h6aTN 43.unusual pressures 异常压力
J-+p]xG IL N0/eH 44.the suspected noncompliance 涉嫌存在违法行为
Ikj_
0/%F y/yg-\/XF 45.materialiy 重要性
p_Y U!j_VE
Xw{Qktn 46.exceed the materiality level 超过重要性水平
O5 ?3nYHa %!QY:[ 47.approach the materiality level 接近重要性水平
Wf!<Qot|R# ^ G@o} Z 48.an acceptably low level 可接受水平
a]8}zSUK +q@g 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
R.B3
9Z;"9$+M 50.misstatements or omissions 错报或漏报
u!K5jqP l/o
4bkV 51.aggregate 总计
K18S
j,]B /J` ZO$ 52.subsequent events 期后事项
g7nqe~
`{ Zi~-m]9U 53.adjust the financial statements 调整财务报表
5Bog\m S `#w`-
54.perform additional audit procedures 实施追加的审计程序
]0&ExD\4 +
c"$-Jr 55.audit risk 审计风险
TBp$S=_** 9q|36CAO_ 56.detection risk 检查风险
4H
cds9y9 @F,8M 57.inappropriate audit opinion 不适当的审计意见
YsXf+_._ 8ECBi( 58.material misstatement 重大的错报
!JC!GS"M5 l4`HuNR1 59.tolerable misstatement 可容忍错报
}iCcXZ&5^ +axpIjI' 60.the acceptable level of detection risk 可接受的检查风险
zQhc
V S6pvbaMZ 查看《
注会考试《审计》中的128个英文单词(二) 》
h|S6LgB FR9*WI