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1.audit
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Qq# 2.attestation 鉴证
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h !6a;/ys 3.credibility 可信赖程度
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B %oWG"u 4.audit of financial statements 财务报表
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jW 3to!C"~\K- 5.agreed-upon procedures 执行商定程序
2%9L'- %9J:TH9E) 6.high levels of assurance 高水平保证
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} b80&${v 7.compilation 编制
yE(<F2 6q!Q([D_ 8.reliability 可靠性
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YB!f =_8 RGkV%u^ 10.professional skepticism 职业谨慎
o*2Mjd]r X*w;6 V 11.objectivity 客观性
D,|TQQ {47Uu%XT 12. professional competence 专业胜任能力
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wOMT 7G*rxn"d 13.Senior/CPA-in-charge 项目经理
&9z`AY]> xg 8R>j 14.audit engagement letter 业务约定书
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<U[ 15.recurring audit 连续审计
!ZvVj\{ BUV4L5( 16.the client 委托人
a>9_#_hI {v|ib112; 17.change
CPA 更换
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Bj9FSKiH 18.the existing CPA 现任注册
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D:?"Rf{) I+S fZ:q^ 19.the successor CPA 后任注册
会计师 /m,i,NX07 ksOc,4A 20.the preceding CPA前任
注册会计师 ?L H[,8z }Kp$/CYd 21.issue the audit report 出具审计报告
+nim47 lj:.}+]r 22.expert 专家
dw!Xt@,[g{ EwgNd Gcj 23.the board of directors 董事会
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/ 24.knowledge of the entity‘ s business 了解被审计单位情况
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cve2Tt CfD4m,6 25.assess material misstatement risks评估重大错报风险
ShvC4Xb 0 q?)5yukeF 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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Hw !q$>6P 27.a general knowledge of —— 初步了解―――的情况
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3Zs0W{OxU 9`5.0** 29.the prior year‘s working papers 以前年度
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mG\9Qkom| vb]uO ' l 30.minutes of meeting 会议纪要
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*hPEgcV9 #7]>ozKm 31.business risks 经营风险
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+ rj4Mq:pJ 32.appropriateness 适当性
|id7@3leu `[XH=-p 33.accounting estimate 会计估计
Ux{QYjFE 5dG+>7Iy} 34.management representations 管理层声明
a?4Asn 7;C~>WlU 35.going concern assumption 持续经营假设
R/Sm &gJ@"`r4 36.audit plan 审计计划
yB=R7E7 Dq9f Fe 37.significant audit areas 重点审计领域
_ouZd. zQt)>Qx_ 38.error 错误
B#.xs>{N (^sb('" 39.fraud舞弊
/R?*i@rvf 45iO2W uur 40.modified or additional procedures 修改或追加审计程序
Z0D&ayzkh^ 2chT^3e 41.misappropriation of assets 侵占资产
3[l\l5'm8 S;2UcSsQl 42.transactions without substance 虚假交易
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b}t B6\/xKmv?8 43.unusual pressures 异常压力
V:+vB " RZSEcRlN 44.the suspected noncompliance 涉嫌存在违法行为
:B|rs& 2t 45.materialiy 重要性
pCa~:q*85 f`\J%9U _O 46.exceed the materiality level 超过重要性水平
mz;ExV16 xlgT1b:6 47.approach the materiality level 接近重要性水平
*/TO$ ^s F8{T/YhZ 48.an acceptably low level 可接受水平
P9Eh,j0_ S"87 <o 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
;i+(Q%LO *laFG<; 50.misstatements or omissions 错报或漏报
j.+,c#hFo 2(e;pM2Dq 51.aggregate 总计
V/R@=[ a{%EHL,F 52.subsequent events 期后事项
20` XklV dr(e)eD(R> 53.adjust the financial statements 调整财务报表
NA/Sv"7om /^&$ma\ 54.perform additional audit procedures 实施追加的审计程序
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60f%J1u 55.audit risk 审计风险
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_I + Aqg$q* Y 56.detection risk 检查风险
p!?7; Yx ;j 57.inappropriate audit opinion 不适当的审计意见
|Xv\3r 8-b~p 58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报
*S4&V<W> T).}~i;! 60.the acceptable level of detection risk 可接受的检查风险
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KCV>k 查看《
注会考试《审计》中的128个英文单词(二) 》
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