Z;>~<#!4 A^K,[8VX 1.audit
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}`| E<\\ 'VF 2.attestation 鉴证
,O[vxN1X* Q|ik\ 3.credibility 可信赖程度
Tb y+Pd; 5ef&Ih.3 4.audit of financial statements 财务报表
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ez ]UgAz 5.agreed-upon procedures 执行商定程序
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"[zX1 7.compilation 编制
dX$])b_Uw xJ"Zg]d{ 8.reliability 可靠性
]~K&mNo cw5YjQ8 9 9.relevance 相关性
`PW=_f={ > T-O3/KN 10.professional skepticism 职业谨慎
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N? 11.objectivity 客观性
=d5!O~}r> :jUuw:\ 12. professional competence 专业胜任能力
8uT6Q C f ;9I#>u 13.Senior/CPA-in-charge 项目经理
QE #$bCw 'D/AL\1{p( 14.audit engagement letter 业务约定书
P9>C!0 -x )/U1; O 15.recurring audit 连续审计
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16.the client 委托人
XB Y"7} yBe/UFp+ 17.change
CPA 更换
注册会计师 b?Jm) 5o3_x ~e 18.the existing CPA 现任注册
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ZGbZu ib&qH_r/ 19.the successor CPA 后任注册
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m/}* L_.}z)S[\ 20.the preceding CPA前任
注册会计师 h4qR\LX !6%G%ZG@3- 21.issue the audit report 出具审计报告
V")Q4h{ Ue8D:CM 22.expert 专家
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23.the board of directors 董事会
B.G!7>= @i68%6H`? 24.knowledge of the entity‘ s business 了解被审计单位情况
{+[gf:Ev IW1\vfe 25.assess material misstatement risks评估重大错报风险
Tk!b`9 lC4By,1* 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
y?JbJ i3"sArP"| 27.a general knowledge of —— 初步了解―――的情况
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kKABow 28.a more knowledge of—— 进一步了解的情况
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rOh 30.minutes of meeting 会议纪要
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PM 31.business risks 经营风险
\nHlI=!P :kVV.a#g 32.appropriateness 适当性
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)2$_:Ek 33.accounting estimate 会计估计
a82mC r FSmi.7 34.management representations 管理层声明
GWVdNYpmr gQEV;hCO 35.going concern assumption 持续经营假设
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qck/b p~.@8r( 37.significant audit areas 重点审计领域
3DHm9n+/: m?j!0> 38.error 错误
8Vn6* Xn )|{{}w~` 39.fraud舞弊
o.5j@dr vxeT[/6i 40.modified or additional procedures 修改或追加审计程序
J qUVGEg gJ&!w8v. 41.misappropriation of assets 侵占资产
nsT|,O *[H+8/n_ 42.transactions without substance 虚假交易
F^YIZ,=p! wB)+og-^1f 43.unusual pressures 异常压力
lnDDFsA -T?IkL) 44.the suspected noncompliance 涉嫌存在违法行为
^kr)U8 YfPo"uxx 45.materialiy 重要性
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.=yus[,~ BFOFes`>~ 48.an acceptably low level 可接受水平
.A\ \v6@ IDh`0/i] 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
>bN~p 7LwS =yP 50.misstatements or omissions 错报或漏报
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RfBb{?PP) bUN,P" 52.subsequent events 期后事项
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t^,Qy.L0 :BX{*P 54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险
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0RfovJ oKi1=d+T 56.detection risk 检查风险
0f%:OU5Y 2<G1'7) 57.inappropriate audit opinion 不适当的审计意见
,-3(^d\1F Z9&D'n) 58.material misstatement 重大的错报
$Je"z]cy- A_Iu*pz^^ 59.tolerable misstatement 可容忍错报
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%\K ^|GtO. 60.the acceptable level of detection risk 可接受的检查风险
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3 查看《
注会考试《审计》中的128个英文单词(二) 》
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