`'z(--J}` v_y!Oh?EG 1.audit
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jA20c(O -9=M9}eDF 3.credibility 可信赖程度
$sU5=, CQ@#::'F1 4.audit of financial statements 财务报表
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VW F{#N6,T 5.agreed-upon procedures 执行商定程序
FY1},sq 4M;sD;3 6.high levels of assurance 高水平保证
ti$oZ4PpF -@EBbM& 7.compilation 编制
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`_NnQ% 8.reliability 可靠性
*(?U ]_^"|RJ 9.relevance 相关性
zjluX\ zWCW: dI 10.professional skepticism 职业谨慎
AzLbD2Pl RB S[*D 11.objectivity 客观性
e%P+KX >P6^k!R1y 12. professional competence 专业胜任能力
\iFMU# c!'A)JD@ 13.Senior/CPA-in-charge 项目经理
=]_d pE EQ 6vD]@AF 14.audit engagement letter 业务约定书
m#5|J@] %8}WX@SB 15.recurring audit 连续审计
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/|4Q9= /3CHE8nSh 17.change
CPA 更换
注册会计师 `^ieT#(O N0y;PVAGu 18.the existing CPA 现任注册
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'Z*\1Ci oj,HJH+ 19.the successor CPA 后任注册
会计师 t*Z .e.q+ .4S^nP 20.the preceding CPA前任
注册会计师 EIq{C-( @{J!6YGh 21.issue the audit report 出具审计报告
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xk'a,!S 22.expert 专家
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7 A%NK0j$;} 25.assess material misstatement risks评估重大错报风险
EmtDrx4!(f ?V&Ld$db 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
hYP6z^ {#dp-5V 27.a general knowledge of —— 初步了解―――的情况
&y#\1K ,$MWk(S 28.a more knowledge of—— 进一步了解的情况
cM> G>Yzo 8!`7- 29.the prior year‘s working papers 以前年度
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Vze!/ED LW83Y/7 30.minutes of meeting 会议纪要
%KJ"rvi4K ~>}dse 31.business risks 经营风险
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O$LX 32.appropriateness 适当性
wf~5lpI[ ;w>3,ub(0 33.accounting estimate 会计估计
hQg,#r(JE4 ZXssvjWQV} 34.management representations 管理层声明
FT*yso:X/ yBYuDfeZ 35.going concern assumption 持续经营假设
Xhq? 7P$3 KRnB[$3F1 36.audit plan 审计计划
5@R15q@c6n ),D`ZRXS 37.significant audit areas 重点审计领域
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7|8eU2:k *#prSS 38.error 错误
<eud#v \jF" nl 39.fraud舞弊
C1#o<pv Mv7w5vTl 40.modified or additional procedures 修改或追加审计程序
)9A<fwpN P\*2c*,W; 41.misappropriation of assets 侵占资产
N8DiEB3~ y]QQvCJr3d 42.transactions without substance 虚假交易
4t+/ 8r`VbgI& 43.unusual pressures 异常压力
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&dZ.+#8r T(sG.% 45.materialiy 重要性
(?*mh? T;:',T[G 46.exceed the materiality level 超过重要性水平
m 1'&{O: ^V XXq 47.approach the materiality level 接近重要性水平
@ 2%.>0s. AXNszS%4 48.an acceptably low level 可接受水平
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%4r!7X|O< (_%JF[W 50.misstatements or omissions 错报或漏报
XqE55Jclp j-I6QUd 51.aggregate 总计
eo<~1w vZ_DG}n11 52.subsequent events 期后事项
AT8B!m Ybn=Gy 53.adjust the financial statements 调整财务报表
X*>o9J45V v:J.d5 54.perform additional audit procedures 实施追加的审计程序
K;ry4/Vap X."h Tha5 55.audit risk 审计风险
iaa (ce I).^,%>Z) 56.detection risk 检查风险
M$>WmG1~D fdCxMKlu; 57.inappropriate audit opinion 不适当的审计意见
g1hg`qBBW qN`]*baS 58.material misstatement 重大的错报
Ro3I/NI> W"}*Q-8W 59.tolerable misstatement 可容忍错报
?^G$;X7B X/;"CM 60.the acceptable level of detection risk 可接受的检查风险
!Lg}q!*%>V n_xQSVI0F 查看《
注会考试《审计》中的128个英文单词(二) 》
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