l g0 'qH8 8%+F.r 1.audit
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m[ 2.attestation 鉴证
+ConK>; yW=I*f 3.credibility 可信赖程度
S*aMUV& N~=,RPjq 4.audit of financial statements 财务报表
审计 YGdzA]3> ^<$$h 5.agreed-upon procedures 执行商定程序
iY~.U`b` \OzPDN 6.high levels of assurance 高水平保证
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5\gP//9K 7.compilation 编制
XJ$mRh0`K o$4i{BL 8.reliability 可靠性
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5nVO/ l_q=@y 9.relevance 相关性
^i"~6QYE %pJRu-D 10.professional skepticism 职业谨慎
w4AA4u 6@rebe!&= 11.objectivity 客观性
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,v 12. professional competence 专业胜任能力
=/#+, _L^(CFE 13.Senior/CPA-in-charge 项目经理
Z&Qz"V>$ Tr6J+hS 14.audit engagement letter 业务约定书
mJ #|~I*Z- hx.ln6=4 15.recurring audit 连续审计
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}G/#Nb) 17.change
CPA 更换
注册会计师 7Rq|N$y.3 39yp1 18.the existing CPA 现任注册
会计师
&^7^7:Y=? =xs"<Q*w> 19.the successor CPA 后任注册
会计师 pzcl@ Y[R;UJE`5 20.the preceding CPA前任
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pp 21.issue the audit report 出具审计报告
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I 22.expert 专家
llE_-M2gH fxOa(mt 23.the board of directors 董事会
p"dK,A5#) @ L=dcO{r 24.knowledge of the entity‘ s business 了解被审计单位情况
CG0jZB#u _!ITCkBj 25.assess material misstatement risks评估重大错报风险
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j5aI 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
!7>~=n_,L. JVe!(L4H 27.a general knowledge of —— 初步了解―――的情况
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,7/F?!G!J -}G>{5.A 29.the prior year‘s working papers 以前年度
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X4$86 \:5M0 30.minutes of meeting 会议纪要
v?L`aj1ox (Do](C 31.business risks 经营风险
; !9-I%e = lMs1}S9 32.appropriateness 适当性
N ]|P||fC W } 33.accounting estimate 会计估计
v*lj>)L (WuJ9 34.management representations 管理层声明
uG^RU\( A>Y#-e;<d 35.going concern assumption 持续经营假设
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G_:!K 36.audit plan 审计计划
YcdT/ *1b1phh0/ 37.significant audit areas 重点审计领域
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Yyt 38.error 错误
;56mkP mhi^zHpa 39.fraud舞弊
XNaiMpp' s;Sv@=\ 40.modified or additional procedures 修改或追加审计程序
1=Y pNXX TD^w|U. 41.misappropriation of assets 侵占资产
N#&/d nV XdV(=PS!a@ 42.transactions without substance 虚假交易
,b'QL6>` ,@Ae o9} 43.unusual pressures 异常压力
,1ceNF#oL Y q(CD! 44.the suspected noncompliance 涉嫌存在违法行为
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1Ohl 45.materialiy 重要性
)Q5ja}-{V `&/~%> 46.exceed the materiality level 超过重要性水平
I%'6IpR"d =67tQx58 47.approach the materiality level 接近重要性水平
-P>up)p \ ~uY); 48.an acceptably low level 可接受水平
!McRtxq?~ lr~c w#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
jr3FDd] -;RW)n^n 50.misstatements or omissions 错报或漏报
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!2N 51.aggregate 总计
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(>M@Ukam: 53.adjust the financial statements 调整财务报表
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R7NE=X4 54.perform additional audit procedures 实施追加的审计程序
x2$Y"b?vz d45mKla(V 55.audit risk 审计风险
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56.detection risk 检查风险
T@gm0igW/; aF5=k:k 57.inappropriate audit opinion 不适当的审计意见
^/:G`' 2/f!{lz ]( 58.material misstatement 重大的错报
vf/|b6'y yd~}CF 59.tolerable misstatement 可容忍错报
Xb\de_8! ?a{es! 60.the acceptable level of detection risk 可接受的检查风险
|L%d^m mj|TWDcj+ 查看《
注会考试《审计》中的128个英文单词(二) 》
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