Wqv7 >*!T`P}p 1.audit
审计 }F1Asn ScJ:F-@> 2.attestation 鉴证
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F-@yH 3.credibility 可信赖程度
8TYh&n=r u0R[TA3 4.audit of financial statements 财务报表
审计 IRM jL.q DQhHU1 5.agreed-upon procedures 执行商定程序
[%>*P~6nK {Q/@ Y.~< 6.high levels of assurance 高水平保证
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S_[$2 7.compilation 编制
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DOQA h`fZ8|yw 8.reliability 可靠性
5%S5*c6BD /,7#%D 9.relevance 相关性
JK)|a@BtOT TJ>YJD 10.professional skepticism 职业谨慎
~b8.]Z^ lU|ltnU 11.objectivity 客观性
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12. professional competence 专业胜任能力
ZHen: %|@?)[; 13.Senior/CPA-in-charge 项目经理
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>ptI!\i} W(ZEqH2 15.recurring audit 连续审计
mp3 Dc N0fE*xo 16.the client 委托人
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CPA 更换
注册会计师 f].z. 0T3r#zQ 18.the existing CPA 现任注册
会计师
^R\5'9K! \mN?5QCcE 19.the successor CPA 后任注册
会计师 oQyMs> g ?Wt_Obl 20.the preceding CPA前任
注册会计师 "6$+B/5 $o\Uq 21.issue the audit report 出具审计报告
6O5E4= ,^xsdqpe 22.expert 专家
K6<1& IsL=DV/ 23.the board of directors 董事会
n=fR%<v Vfw +m1sS 24.knowledge of the entity‘ s business 了解被审计单位情况
[-[|4|CnOm :+DAzjwO< 25.assess material misstatement risks评估重大错报风险
Y!E|X 3 `Geq, 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
u*;53 43 Q6Zh%\+h( 27.a general knowledge of —— 初步了解―――的情况
BcGQpv&x ]*S_fme 28.a more knowledge of—— 进一步了解的情况
BJ/#V) ;LT#/t)}< 29.the prior year‘s working papers 以前年度
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b!37:V\#} L3Q1az!Ct 30.minutes of meeting 会议纪要
I^A01\p \b88=^ 31.business risks 经营风险
[/t/694 #iGz&S3iN$ 32.appropriateness 适当性
}\ui}\ `V ++})5v 33.accounting estimate 会计估计
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34.management representations 管理层声明
.yj=*N. o9HDxS$~^ 35.going concern assumption 持续经营假设
TAYt: -p!KsU 36.audit plan 审计计划
p|%Y\! f4T-=` SO 37.significant audit areas 重点审计领域
5p{tt;9[ Hp> J,m(* 38.error 错误
tbv6-)Hs !c`Q?aGV) 39.fraud舞弊
L@R%*-a R}+/jh2O| 40.modified or additional procedures 修改或追加审计程序
g9"_ BG k0D&F;a% 41.misappropriation of assets 侵占资产
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lB\j>.c 42.transactions without substance 虚假交易
A8eli=W "AVj]jR 43.unusual pressures 异常压力
3x9C] M[*:=C)H 44.the suspected noncompliance 涉嫌存在违法行为
IA!ixabG ;09J;sf 45.materialiy 重要性
~ pdf' {}^ELw 46.exceed the materiality level 超过重要性水平
UZX)1?U L,4^Of 47.approach the materiality level 接近重要性水平
]R>k0X.V :3n.nKANr 48.an acceptably low level 可接受水平
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246lFxG. =<_5gR 50.misstatements or omissions 错报或漏报
n0i&P9@B1 qiF~I0_0 51.aggregate 总计
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+@qk=]3a 52.subsequent events 期后事项
Z "=(uwM S&uL9)Glb 53.adjust the financial statements 调整财务报表
CGe'z 9G8QzIac 54.perform additional audit procedures 实施追加的审计程序
:d2u? +F ipp_?5TL 55.audit risk 审计风险
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xjZiR 56.detection risk 检查风险
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bUF 57.inappropriate audit opinion 不适当的审计意见
ZAH<!@qh +?:V\niQI 58.material misstatement 重大的错报
?W|IC8~d') l9ihW^ 59.tolerable misstatement 可容忍错报
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icW&a *pD;AU 60.the acceptable level of detection risk 可接受的检查风险
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ck~xj0 查看《
注会考试《审计》中的128个英文单词(二) 》
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