p^!p7B`qe. vA `.8U 0S 1.audit
审计 } U.B$4Q >i<-rO>kN 2.attestation 鉴证
QJ?!_2Ax rY.:}D 3.credibility 可信赖程度
mYvm_t9 ?i"FdpW 4.audit of financial statements 财务报表
审计 $%'z/'o! Qa+gtGtJ 5.agreed-upon procedures 执行商定程序
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l|{<!7a HVpaVM 7.compilation 编制
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;JSP hFv}JQJw< 8.reliability 可靠性
xOlkG*3c t=#)3C`Q} 9.relevance 相关性
~sD'pS &2J|v#$F 10.professional skepticism 职业谨慎
'cv/"26# ?9cy5z[ 11.objectivity 客观性
O&uOm:/( e^QOn 12. professional competence 专业胜任能力
511q\w M ^=j$~*(LmX 13.Senior/CPA-in-charge 项目经理
!/SFEL@_B w.\:I[ 14.audit engagement letter 业务约定书
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15.recurring audit 连续审计
fx},.P=:* so*7LM?ib> 16.the client 委托人
K"61i:F \T?O. 17.change
CPA 更换
注册会计师 >8so'7( %k_JLddlW 18.the existing CPA 现任注册
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'}tT)U v)06`G 19.the successor CPA 后任注册
会计师 v*pVcBY> DWG}}vN:& 20.the preceding CPA前任
注册会计师 ak zb<aT ;A_QI>> 21.issue the audit report 出具审计报告
`/O_6PQ} =z+zg^wsT 22.expert 专家
o<y7Ut lq~n*uwO}t 23.the board of directors 董事会
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kSus UT -=5 24.knowledge of the entity‘ s business 了解被审计单位情况
6*E7} :BS`Q/<w 25.assess material misstatement risks评估重大错报风险
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BE!w_ q!n|Ju< 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
<Ip}uy[Y .gB*Y!c7 27.a general knowledge of —— 初步了解―――的情况
B!Y;VdX " 1Bn/Q 28.a more knowledge of—— 进一步了解的情况
btOC\bUMfD oKUJB.PF 29.the prior year‘s working papers 以前年度
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GdVSjNC H5n"!! 30.minutes of meeting 会议纪要
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Xfq/ 31.business risks 经营风险
L(L;z'3y +q1@,LxN 32.appropriateness 适当性
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`k+k&t 33.accounting estimate 会计估计
^>>Naid w*?JW 34.management representations 管理层声明
&\A$Rj) :mij%nQ>$ 35.going concern assumption 持续经营假设
(Q@+W|~ W\"cp[b 36.audit plan 审计计划
IzG7!K ?@ O[$9y 37.significant audit areas 重点审计领域
/2c?+04+ _.j KcDf 38.error 错误
~o+u: ] W!{uEH{%l 39.fraud舞弊
W];4P=/ bAgKOfT 40.modified or additional procedures 修改或追加审计程序
_z_uz\#, &{$\]sv 41.misappropriation of assets 侵占资产
J4<- C\=4 qYE -z(i 42.transactions without substance 虚假交易
E0YXgQa 8u>E(Vmpu 43.unusual pressures 异常压力
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tsd}OU 44.the suspected noncompliance 涉嫌存在违法行为
rHMsA|xz6 6d_l[N 45.materialiy 重要性
^T^fowt=r A2xORG&FD 46.exceed the materiality level 超过重要性水平
]LD@I;(_ T^"d%au 47.approach the materiality level 接近重要性水平
"UE'dWz Lm8cY 48.an acceptably low level 可接受水平
Ji=E 1R ~q<UE\H 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
IE3GM^7\ jv W/M.q4 50.misstatements or omissions 错报或漏报
`A#r6+ `jP6;i 51.aggregate 总计
es.`:^A A w83@U 52.subsequent events 期后事项
wsM5TB `74A'(u_ 53.adjust the financial statements 调整财务报表
67d0JQTu 8G9V8hS1#B 54.perform additional audit procedures 实施追加的审计程序
t&ngOF J|s4c`= 55.audit risk 审计风险
)5B90[M|t B;^7Yu0, 56.detection risk 检查风险
m|'TPy fuQ?@F 57.inappropriate audit opinion 不适当的审计意见
c" yf>0 Rf7py ) 58.material misstatement 重大的错报
r3#H]c !IP[C?(nB 59.tolerable misstatement 可容忍错报
dw'%1g.113 -8g ;t3z 60.the acceptable level of detection risk 可接受的检查风险
]U]{5AA6 }nuhLt1 查看《
注会考试《审计》中的128个英文单词(二) 》
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