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^4 MJ 1.audit
审计 TS_5R>R3 !1b}M/Wx 2.attestation 鉴证
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KQv]' 3.credibility 可信赖程度
u1}/SlCp 40e(p/Qka 4.audit of financial statements 财务报表
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. 5.agreed-upon procedures 执行商定程序
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+TZVx(Z&A 0&~JC>S 7.compilation 编制
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"u.'JE;j QO/nUl0E 9.relevance 相关性
[+F6C }ed{8"bj 10.professional skepticism 职业谨慎
_4f=\ |EGC1x]j= 11.objectivity 客观性
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: SHc?C&^S 12. professional competence 专业胜任能力
[59g] ') a'%eyN 13.Senior/CPA-in-charge 项目经理
<.Dg3RH ?NVX# t' 14.audit engagement letter 业务约定书
Yu}[RXC(= >vR7l&" 15.recurring audit 连续审计
S`Xx('!/| /;5/7Bvj 16.the client 委托人
!X5LgMw^ ; &s(mbpV 17.change
CPA 更换
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$JO3-) Ez/>3:; 18.the existing CPA 现任注册
会计师
z j F'CY wX4gyr 19.the successor CPA 后任注册
会计师 N;HG@B!m Ihd{tmr< 20.the preceding CPA前任
注册会计师 J'E?Z0 :anR/ 21.issue the audit report 出具审计报告
Kr'Yz! xV0:K= 22.expert 专家
[k]3#<sS n%ypxY0 23.the board of directors 董事会
~c=F$M^"c X%98k'h.y 24.knowledge of the entity‘ s business 了解被审计单位情况
YO9ofT FfC\uuRe 25.assess material misstatement risks评估重大错报风险
lt("yqBu arc{:u.K 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
:'4", ":_~(?1+ 27.a general knowledge of —— 初步了解―――的情况
M1q_gHA 8Sk$o.Gy 28.a more knowledge of—— 进一步了解的情况
Sc?q}tt^C j a4zLf(< 29.the prior year‘s working papers 以前年度
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)*L=$0R P9o=G=i 30.minutes of meeting 会议纪要
T<%%f.x[s O|nLIfT 31.business risks 经营风险
6 u 1|pX8 [7\x(W-:@> 32.appropriateness 适当性
YCq:] wzF%R{; 33.accounting estimate 会计估计
1'%n?\OK66 ,FwJ0V 34.management representations 管理层声明
L%<DLe^P`l =u`tlN5pOT 35.going concern assumption 持续经营假设
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37.significant audit areas 重点审计领域
]wUH*\(y tpa<)\7KJ 38.error 错误
RBLOc$2 6!C>J#T 39.fraud舞弊
%R<xe.X Js&.p9S2 40.modified or additional procedures 修改或追加审计程序
/bF>cpM _`.Q7 41.misappropriation of assets 侵占资产
^vJy< .;)V;! 42.transactions without substance 虚假交易
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GHO6$iM)[ )|GYxG;8C 45.materialiy 重要性
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47.approach the materiality level 接近重要性水平
lHFk~Qp[ kz G W/ 48.an acceptably low level 可接受水平
Hb[P|pPT =imJ0V~RW 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
*=P*b|P"$ wlEK"kKU 50.misstatements or omissions 错报或漏报
}lP`3e p*U!94Pb 51.aggregate 总计
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(|pM^+ y[zjs^-vCv 53.adjust the financial statements 调整财务报表
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?XV3Y3 54.perform additional audit procedures 实施追加的审计程序
iz 0: j@{ B 8 55.audit risk 审计风险
ltKMvGEF TuC 56.detection risk 检查风险
Z)f?X !="8ok+ 57.inappropriate audit opinion 不适当的审计意见
?g:sAR' }D-jTZlC 58.material misstatement 重大的错报
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M-z 59.tolerable misstatement 可容忍错报
_T_} k:&X /t*Q"0X5 60.the acceptable level of detection risk 可接受的检查风险
n:f&4uKoG< 3"sXN)j 查看《
注会考试《审计》中的128个英文单词(二) 》
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