~/pzxo$ S^@S%Eg 1.audit
审计 C@ZK~Y_g >eQr<-8 2.attestation 鉴证
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审计 +Mewo ~)LH='|h\} 5.agreed-upon procedures 执行商定程序
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U?1xS 6.high levels of assurance 高水平保证
-Xu.1S XgN` 7!Z 7.compilation 编制
|:[tNs*,O EC2+`HJ" 8.reliability 可靠性
:bV mgLgG (s<Dd2&.H 9.relevance 相关性
oBQ#eW aY TNCgaTJ{h 10.professional skepticism 职业谨慎
&X@Bs- .;y# 11.objectivity 客观性
?&G`{Ey Va,<3z%O< 12. professional competence 专业胜任能力
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Q 13.Senior/CPA-in-charge 项目经理
`g8E1-]l 1wzqGmjmt 14.audit engagement letter 业务约定书
~CB[9D= MObt,[^W 15.recurring audit 连续审计
S=R7`a<.5 mpAR7AG6 16.the client 委托人
KoE8Mp H1<>NWm!v7 17.change
CPA 更换
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`p;eIt 18.the existing CPA 现任注册
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i|w8.}0 xq-17HKs 19.the successor CPA 后任注册
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R?e 20.the preceding CPA前任
注册会计师 F(4?tX T U4m9e|/H;z 21.issue the audit report 出具审计报告
s]m o$ _na tQZs.1=z 22.expert 专家
sK{l 9 Nx{$} 23.the board of directors 董事会
QM3,'?ekRH #-pc}Y|< 24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险
JnHo 9K2. A7(hw~+@ 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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QI^^$9g ?)bS['^1) 27.a general knowledge of —— 初步了解―――的情况
^TMJ8`e )jq?lw'& 28.a more knowledge of—— 进一步了解的情况
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??n*2s@t GN KF&M 30.minutes of meeting 会议纪要
(`SRJ$~f |F9z,cc" 31.business risks 经营风险
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'9c2Q/ 32.appropriateness 适当性
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33.accounting estimate 会计估计
u:aW 8 LL|7rS|o 34.management representations 管理层声明
Hm+ODv9 aM7uBx\8 5 35.going concern assumption 持续经营假设
ix#epuN Vi4~`;|&b+ 36.audit plan 审计计划
5{n*"88 mxb06u_ 37.significant audit areas 重点审计领域
-P&6L\V A'G@uD@3 38.error 错误
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)sho*;_o qF 9NQ; 43.unusual pressures 异常压力
[F5h !QDQ_ 44.the suspected noncompliance 涉嫌存在违法行为
%cE2s` $lhC{&tBV 45.materialiy 重要性
ID.n1i3 z,{<Nm7&F 46.exceed the materiality level 超过重要性水平
XQ4G) *>VVt8*Et 47.approach the materiality level 接近重要性水平
OgF+OS V/LQ<Yke 48.an acceptably low level 可接受水平
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V138d?Mm 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
~EK'&Y"1 G;f/Tch 50.misstatements or omissions 错报或漏报
tgjr&G}a@0 191&_*Xb 51.aggregate 总计
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;/j= Ny{9 M>M`baM1 53.adjust the financial statements 调整财务报表
lY*[tmz) mrV!teP 54.perform additional audit procedures 实施追加的审计程序
<(vCiH9~P w&xDOyW] 55.audit risk 审计风险
!~Q2|r !Ci~!)$z6 56.detection risk 检查风险
yjJ5P`j] g#]wLm# 57.inappropriate audit opinion 不适当的审计意见
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^Q&u0;OJ 58.material misstatement 重大的错报
erO>1 ,4S >AJSqgHQ, 59.tolerable misstatement 可容忍错报
7} jWBK !45.puL0 60.the acceptable level of detection risk 可接受的检查风险
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a,OFd\8 查看《
注会考试《审计》中的128个英文单词(二) 》
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