< ZG!w^ 8 \"A-+_Q 1.audit
审计 ;uho.)%N`F <CcSChCg 2.attestation 鉴证
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3.credibility 可信赖程度
}U^iVq* !GJT-[ 4.audit of financial statements 财务报表
审计 6/.kL;AI vX?C9Fr 2 5.agreed-upon procedures 执行商定程序
k?}y@$[) '5lwlF 6.high levels of assurance 高水平保证
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7.compilation 编制
pK"iTc#\X 7*kTu0m 8.reliability 可靠性
$WiUoS D/ tCB-+ 9.relevance 相关性
9T\\hM)k zWrynJ}s 10.professional skepticism 职业谨慎
kpRk.Q* x21XzGLY|} 11.objectivity 客观性
~J0r%P !<<wI'8 12. professional competence 专业胜任能力
gDjAnz# ;>%wf3e 13.Senior/CPA-in-charge 项目经理
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.:t&LC][ 14.audit engagement letter 业务约定书
v\g1w&PN CHVAs9mrNB 15.recurring audit 连续审计
yBCLS550 BxiR0snf0q 16.the client 委托人
WQ9VcCY 6H!l>@a7v 17.change
CPA 更换
注册会计师 6n\){dkZ~ F9>"1 18.the existing CPA 现任注册
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xS; tmc y~z&8XrH 19.the successor CPA 后任注册
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注册会计师 n0)y|B# im9Pj b% 21.issue the audit report 出具审计报告
;3iWV"&_A tlYB'8bJY 22.expert 专家
RJ-J/NhWyI ]l"9B'XR 23.the board of directors 董事会
L lD=c K."W/A! 24.knowledge of the entity‘ s business 了解被审计单位情况
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+fHqGZ] 25.assess material misstatement risks评估重大错报风险
EgRuB@lw76 )1g\v8XT 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
\0)2 u[7 F5+!Gb En 27.a general knowledge of —— 初步了解―――的情况
'8LHX6FXK Q6p75$SVq 28.a more knowledge of—— 进一步了解的情况
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29.the prior year‘s working papers 以前年度
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@vO~'Xxq! xs?]DJj 30.minutes of meeting 会议纪要
eI@G B [4-u{Tu 31.business risks 经营风险
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32.appropriateness 适当性
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w69G6G( RPkOtRKL=w 35.going concern assumption 持续经营假设
^ lG^. scZ'/(b-E 36.audit plan 审计计划
(Li)@Cn% KA."[dVa 37.significant audit areas 重点审计领域
RohD.`D D[(T--LLT 38.error 错误
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KvEZbf3f 39.fraud舞弊
Jh%k:TrBm h}%yG{'/M= 40.modified or additional procedures 修改或追加审计程序
30h1)nQ$h} P#2;1ki> 41.misappropriation of assets 侵占资产
pXe]hnY NTSKmCvQG 42.transactions without substance 虚假交易
%/wfY Rp* yF1^/y!@ 43.unusual pressures 异常压力
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(<#Ns W!z 45.materialiy 重要性
+e)RT< Xqas[:)7+ 46.exceed the materiality level 超过重要性水平
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ODjo |)Sx"B) 47.approach the materiality level 接近重要性水平
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:6frx=< #e;\Eap 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
H @8 ;6D q8vRUlf 50.misstatements or omissions 错报或漏报
(9D,Ukw :aMp,DfM]P 51.aggregate 总计
0 }aw9g jz$83TB- 52.subsequent events 期后事项
kx3]A"]>' ,_yf5 a 53.adjust the financial statements 调整财务报表
"zN]gz=OV> ?ik6kWI 54.perform additional audit procedures 实施追加的审计程序
E- rXYNfy &MF%zJ6 55.audit risk 审计风险
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tL@m5M%:N2 56.detection risk 检查风险
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dDla?)F 57.inappropriate audit opinion 不适当的审计意见
?HaUT(\j y'pX/5R0 58.material misstatement 重大的错报
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an| 59.tolerable misstatement 可容忍错报
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g`N 60.the acceptable level of detection risk 可接受的检查风险
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P 查看《
注会考试《审计》中的128个英文单词(二) 》
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