7|$:=4 odjT:Vr 1.audit
审计 ]%wVHC C1m]*}U 2.attestation 鉴证
r0+6evU2 -xEXN[\S 3.credibility 可信赖程度
:7!0OVQla\ N D(/uyI 4.audit of financial statements 财务报表
审计 -ZRO@&tMD +'I+o5* 5.agreed-upon procedures 执行商定程序
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2$cO_> }%'?p<^M 6.high levels of assurance 高水平保证
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9 LWz&YF#T- 7.compilation 编制
R3;Tk^5A 1DE<rKI 8.reliability 可靠性
T"E6y"D jB$IyQ;@ 9.relevance 相关性
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5i+)MD 10.professional skepticism 职业谨慎
-EkWs/'h Q@<S[Qh[. 11.objectivity 客观性
@|63K)Xy k@f g(}6 12. professional competence 专业胜任能力
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0ljA [z`31F 13.Senior/CPA-in-charge 项目经理
gv)P]{%^ C)@y5. G; 14.audit engagement letter 业务约定书
+;N2p1ZBf E_])E`BJ 15.recurring audit 连续审计
r? NznNVU aI6$? wus 16.the client 委托人
TDFkxB> K;>9ZZtl 17.change
CPA 更换
注册会计师 EN;}$jZ>47 H%UL%l$ 18.the existing CPA 现任注册
会计师
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会计师 >L;eO'D ]b7zJUz 20.the preceding CPA前任
注册会计师 Ma.`A TZ(cu> 21.issue the audit report 出具审计报告
![YX]+jqNp E:JJ3X| 22.expert 专家
=vDEfO/T 6y+Kjd/D 23.the board of directors 董事会
;V*R*R j9?}j#@ 24.knowledge of the entity‘ s business 了解被审计单位情况
x(etb<!jd _aFl_\3> 25.assess material misstatement risks评估重大错报风险
8\^}~s$$A 0-HqPdjR 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
%k-3?%&8 \O*-#} ~\ 27.a general knowledge of —— 初步了解―――的情况
JJ}0gZ [F0s!,P 28.a more knowledge of—— 进一步了解的情况
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~& !;i`PPRwk 29.the prior year‘s working papers 以前年度
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30.minutes of meeting 会议纪要
\K@'Z Bg5Wba%NK 31.business risks 经营风险
/y _O4 F(k.,0Nc 32.appropriateness 适当性
U3T#6Rptl +$C4\$t 33.accounting estimate 会计估计
A+SE91m /<@SFF . 34.management representations 管理层声明
f,V<;s C${Vg{g7a 35.going concern assumption 持续经营假设
1crnmJ!C 0fF(Z0R, 36.audit plan 审计计划
4]G?G]lS> E*.{=W }C 37.significant audit areas 重点审计领域
i]Fp..`v~ PD&\LbuG 38.error 错误
,k{#S?:b uw[<5 39.fraud舞弊
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[m 40.modified or additional procedures 修改或追加审计程序
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D-3'l& 41.misappropriation of assets 侵占资产
2^mJ+v< ]ndvt[4L 42.transactions without substance 虚假交易
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rT !/}O>v~o 43.unusual pressures 异常压力
]+|~cRQ9I %X4xv_o`f 44.the suspected noncompliance 涉嫌存在违法行为
bvv|;6 .z)%)PVV 45.materialiy 重要性
U*(izD /2UH=Q!x4E 46.exceed the materiality level 超过重要性水平
1<BX]-/tP jNLw= 47.approach the materiality level 接近重要性水平
SH_(rQby 6|aKL[%6 48.an acceptably low level 可接受水平
i`QKH MHh~vy'HB5 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
U7`A497Z i=i(%yQ% 50.misstatements or omissions 错报或漏报
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S.Nw7 51.aggregate 总计
$nb[G$ bu:S:` 52.subsequent events 期后事项
q*F{/N** HG+%HUO$ 53.adjust the financial statements 调整财务报表
.q%WuQw 12;8o<~ 54.perform additional audit procedures 实施追加的审计程序
M,/mE~ O\E /. B 55.audit risk 审计风险
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6$:# Cnbz=z 56.detection risk 检查风险
BybW)+~ S{;sUGcu 57.inappropriate audit opinion 不适当的审计意见
k 8UO9r[ >#hO).`C 58.material misstatement 重大的错报
62 O.?Ij V n* 59.tolerable misstatement 可容忍错报
MYla OT Po ZuMF 60.the acceptable level of detection risk 可接受的检查风险
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注会考试《审计》中的128个英文单词(二) 》
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