t]LCe\# ]^MOFzSz~ 1.audit
审计 {?m;DYv Dv?'(.z 2.attestation 鉴证
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G; ^G%Bj`% 4.audit of financial statements 财务报表
审计 bUbM } z!27#gbL 5.agreed-upon procedures 执行商定程序
_l,?Y;OF |1J=wp)# 6.high levels of assurance 高水平保证
4K` N3 +cv7] 7.compilation 编制
T5_z^7d %\PnsnJ9Q 8.reliability 可靠性
rhY>aj %0T/>:1[E 9.relevance 相关性
+F q`I2l| U*F|Z4{W 10.professional skepticism 职业谨慎
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"8|y 11.objectivity 客观性
'SF+P)Kmz ?z0f5<dL 12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理
j eF1{ % lQQXV5NV 14.audit engagement letter 业务约定书
iK{q_f\" [o8a(oC 15.recurring audit 连续审计
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?l#9ydi? R_J=x 17.change
CPA 更换
注册会计师 5 (bG _l]`Og@Y 18.the existing CPA 现任注册
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会计师 3n9$qr=' `84pql, 20.the preceding CPA前任
注册会计师 4S|! iOY Im%|9g;P 21.issue the audit report 出具审计报告
8[5%l7's +aRjJ/* 22.expert 专家
*>%34m93 =BJ/ZM 23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况
?^P#P0 t$=FcKUV}f 25.assess material misstatement risks评估重大错报风险
LB%_FT5 eU_|.2 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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l ; iQ@wOL] 27.a general knowledge of —— 初步了解―――的情况
2{c ;ELq #EtS9D'd+ 28.a more knowledge of—— 进一步了解的情况
`Yp\.K z g6EdCG.V 29.the prior year‘s working papers 以前年度
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d$)'?Sf]h 8,2l >S 30.minutes of meeting 会议纪要
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xFB ZV}BDwOFI 31.business risks 经营风险
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\@nmM&7C!4 32.appropriateness 适当性
1Lwi?~!LI @8C^[fDL 33.accounting estimate 会计估计
]3hz{zqV^ =N01!?{ 34.management representations 管理层声明
6,M>' s,N E>TD` 35.going concern assumption 持续经营假设
_m;cX!+~_ iQ*JU2;7t 36.audit plan 审计计划
?6Cbx6 D2|-\vJ> 37.significant audit areas 重点审计领域
L5%~H?K( [,Ts;Hy6Q 38.error 错误
|s|>46E y=YD4m2 W 39.fraud舞弊
V S2p"0$3D >#dNXH]9 40.modified or additional procedures 修改或追加审计程序
H? N!F7s ,^O**k9F 41.misappropriation of assets 侵占资产
KrVF>bq+ R?1;'pvpa[ 42.transactions without substance 虚假交易
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(rFY8oHD t)g1ICt 44.the suspected noncompliance 涉嫌存在违法行为
=sedkrM (Z.K3 45.materialiy 重要性
ttLChL btw_k+Fh 46.exceed the materiality level 超过重要性水平
lE08UEk1i zm2&\8J 47.approach the materiality level 接近重要性水平
E5 H6&XU 'mpY2|]\$ 48.an acceptably low level 可接受水平
'1ff| c!x9 L':;Vv~- 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
EiI3$y3; m\U@L+L 50.misstatements or omissions 错报或漏报
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51.aggregate 总计
NWwfNb> _]1dm)% 52.subsequent events 期后事项
ywmx6q4MFL e+bpbyV_# 53.adjust the financial statements 调整财务报表
ujB:G0'r Ia)wlA02S 54.perform additional audit procedures 实施追加的审计程序
r$;DA<<|<c Ts0.Ck 55.audit risk 审计风险
$rs7D}VNc 1>bkVA 56.detection risk 检查风险
/-E>5 w U 9+@_ZI- 57.inappropriate audit opinion 不适当的审计意见
{i~qm4+o y&lj+j 58.material misstatement 重大的错报
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y ~t<BZu 59.tolerable misstatement 可容忍错报
=Z2U E8jdQS|i 60.the acceptable level of detection risk 可接受的检查风险
WXNJc HCb7`(@ 查看《
注会考试《审计》中的128个英文单词(二) 》
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