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)u39}dpeu E$]a?uA: 3.credibility 可信赖程度
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cT/3yf 4.audit of financial statements 财务报表
审计 $.oOG"u0] d^KBIz8$5l 5.agreed-upon procedures 执行商定程序
3C277nx !"g=&Uy& 6.high levels of assurance 高水平保证
jA4PDH f+ #V<`U:. 7.compilation 编制
{iA^rv| q{a#HnZo" 8.reliability 可靠性
iKg75%;t s{yJ:WncI 9.relevance 相关性
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x(0k 10.professional skepticism 职业谨慎
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W;^N8ap% `Jn,IDq 12. professional competence 专业胜任能力
OZG0AX+=# aQ&uC )w 13.Senior/CPA-in-charge 项目经理
{J{1`@ joe9.{ 14.audit engagement letter 业务约定书
LFCTr/, Uf# PoQ!y 15.recurring audit 连续审计
>OT\~C a]`itjL^ 16.the client 委托人
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,S9$@R $9G3LgcS 17.change
CPA 更换
注册会计师 aIQOs >W'j9+Va 18.the existing CPA 现任注册
会计师
=KV@&Y^x4 ;vMn/ 19.the successor CPA 后任注册
会计师 W3^.5I xFOBF") 20.the preceding CPA前任
注册会计师 1:_=g #WH >b'w'" 21.issue the audit report 出具审计报告
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&|C} Z+0?yQ=% 22.expert 专家
T$u~E1 P2Onkl 23.the board of directors 董事会
w5,6$# ^b=XV&{q 24.knowledge of the entity‘ s business 了解被审计单位情况
d^tVD`Fm 9X3yp:>V 25.assess material misstatement risks评估重大错报风险
~]4kkm7Y `Z:3`7c 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
Rxx>{+f4M )Lb72;!? 27.a general knowledge of —— 初步了解―――的情况
uMHRUi Ee8-- 28.a more knowledge of—— 进一步了解的情况
A]j}' g&bwtEZ 29.the prior year‘s working papers 以前年度
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1(C Q? qjWZY 31.business risks 经营风险
$:e)$Xnn- z`OkHX*+2| 32.appropriateness 适当性
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[yC"el6PM rhIGOk1k 34.management representations 管理层声明
~Zmi(Ra C%]."R cMC 35.going concern assumption 持续经营假设
V/ +Jc(N {|XQO'Wg 36.audit plan 审计计划
ge$LIsE8 *="m3:c'J 37.significant audit areas 重点审计领域
8[~~gYl QF.3c6O@ 38.error 错误
Z:|9N/>T #d% vT!Bz~ 39.fraud舞弊
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Cm\z9F 40.modified or additional procedures 修改或追加审计程序
-E]Sk&4Gj {y b D 41.misappropriation of assets 侵占资产
Pcdf$a"` gQ>2!Qc a- 42.transactions without substance 虚假交易
HlPG3LD! 6JH56 43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为
J\{$ot )v1CC.. 45.materialiy 重要性
s^cc@C MRs,l' 46.exceed the materiality level 超过重要性水平
?q!FG( #k9< 47.approach the materiality level 接近重要性水平
.LObOR5J7 1ef'7a7e8 48.an acceptably low level 可接受水平
7 2,"Cj (Y2mmd 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
sAYV)w3u" l{5O5%\, 50.misstatements or omissions 错报或漏报
Gs_qO)~xo ;v_V+t<$ 51.aggregate 总计
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JKy#j g:# 53.adjust the financial statements 调整财务报表
DjwQ`MA {6O0.}q]& 54.perform additional audit procedures 实施追加的审计程序
-72j:nk CZ3].DA|z 55.audit risk 审计风险
IqUp4} eh<rRx"[ 56.detection risk 检查风险
bxwkTKr' @]=f?+y[ 2 57.inappropriate audit opinion 不适当的审计意见
2]2H++ >zmzK{A= 58.material misstatement 重大的错报
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tj9S 59.tolerable misstatement 可容忍错报
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6*d 60.the acceptable level of detection risk 可接受的检查风险
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PdM`mqW 查看《
注会考试《审计》中的128个英文单词(二) 》
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