v+jsC`m "MIq.@8ra 1.audit
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gsEux] 2.attestation 鉴证
fzjU<?} 7W6cM%_B 3.credibility 可信赖程度
O62b+%~F @&D?e:|!U 4.audit of financial statements 财务报表
审计 K^_i%~ [1 Ydo` 5.agreed-upon procedures 执行商定程序
1!pa;$L 2+Px'U\ 6.high levels of assurance 高水平保证
<foCb%$(? LqdY Qd51 7.compilation 编制
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Y tBTTCwNT% 8.reliability 可靠性
SuZ&vqS Cf B.ZT 9.relevance 相关性
0&ByEN99 R<i38/ ~G 10.professional skepticism 职业谨慎
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_Va"yTO6 11.objectivity 客观性
E;21?`x5 G/%iu;7ZCb 12. professional competence 专业胜任能力
A:<;M@q! DmXcPJ[9 13.Senior/CPA-in-charge 项目经理
_C\[DR0n i{D=l7j|w 14.audit engagement letter 业务约定书
RE.r4uOJg n.hv!W0 15.recurring audit 连续审计
~}K5#< $+}+zZX5 16.the client 委托人
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j$#9QQ1 17.change
CPA 更换
注册会计师 *&Z7m^`FQ ;n\= R 5. 18.the existing CPA 现任注册
会计师
gX{loG u * 19.the successor CPA 后任注册
会计师 :';L/x> .qk]$LJF7 20.the preceding CPA前任
注册会计师 l"n{.aL c*d9'}E 21.issue the audit report 出具审计报告
iYnEwAoN; 1b8p~-LsU 22.expert 专家
m\/ Tj0e #d{=\$= 23.the board of directors 董事会
Pmi#TW3X Knhp*V? 24.knowledge of the entity‘ s business 了解被审计单位情况
~j#~\Ir E,n}HiAz7V 25.assess material misstatement risks评估重大错报风险
lyCW=nc 8@NH%zWBp 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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#zc4U 27.a general knowledge of —— 初步了解―――的情况
::n;VY2& 1Y_w5dU 28.a more knowledge of—— 进一步了解的情况
[P|[vWO Lp5U"6y 29.the prior year‘s working papers 以前年度
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g<*BLF J8y0d1SG 30.minutes of meeting 会议纪要
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F_xbwa*= 31.business risks 经营风险
4h6k`ie!$ ]*O/+ 32.appropriateness 适当性
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d^GV crO@?m1 33.accounting estimate 会计估计
3Rm#-T s 6io , uh! 34.management representations 管理层声明
7^}Ll@ ?)'~~@NkH 35.going concern assumption 持续经营假设
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tU"raP^= 2!N8rHRt 37.significant audit areas 重点审计领域
gBu1QviU E^w:KC2@ 38.error 错误
y80ykGPT\& D[O{(<9 39.fraud舞弊
`ovtHl3Q M>jtFP<S 40.modified or additional procedures 修改或追加审计程序
W"L&fV+3 K; FW 41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易
z}SND9-" ch5s<x#CE 43.unusual pressures 异常压力
2A4FaBq" ~.PP30' 44.the suspected noncompliance 涉嫌存在违法行为
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J!! 9>/wUQs!] 45.materialiy 重要性
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Lw1T 4n 47.approach the materiality level 接近重要性水平
v+6@cC PR<||"03 48.an acceptably low level 可接受水平
J H.K.C( 4LI0SwD#^/ 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
DjMf,wX-{ F2(q>#<_ 50.misstatements or omissions 错报或漏报
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df+t:a 3+MB5T 52.subsequent events 期后事项
ashcvn~z C@o%J.9"# 53.adjust the financial statements 调整财务报表
4VN aq<8 8GJdRL( 54.perform additional audit procedures 实施追加的审计程序
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cIXwiC8t 5p?!ni9 56.detection risk 检查风险
Dj-s5pAW "a1O01n 57.inappropriate audit opinion 不适当的审计意见
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e%Br 58.material misstatement 重大的错报
fbZibcQ%k QzGV.Mt2 59.tolerable misstatement 可容忍错报
bM;`s5d L{g E'jCC 60.the acceptable level of detection risk 可接受的检查风险
:ZdUx 4yMW^:@ 查看《
注会考试《审计》中的128个英文单词(二) 》
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