@D[;$YEk xO"5bj 1.audit
审计 IDdhBdQ 1p+2*c 2.attestation 鉴证
czdNqk.kh 8^c|9ow 3.credibility 可信赖程度
<4rF3 aB- 67/hhO 4.audit of financial statements 财务报表
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MfCu\[qOz 5.agreed-upon procedures 执行商定程序
O`OntYwa> 4LUFG 6.high levels of assurance 高水平保证
VP0wa>50! YOP=gvZq 7.compilation 编制
Lo7R^> )nQpO"+M 8.reliability 可靠性
UMx>n18;f9 A}H)ojG'v 9.relevance 相关性
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{lp/ 10.professional skepticism 职业谨慎
9t7_7{Q+; hb_YdnG 11.objectivity 客观性
]*[S#Jk :Oa|&.0l? 12. professional competence 专业胜任能力
}4A+J"M4y ,)S|%tDW 13.Senior/CPA-in-charge 项目经理
eu^z&R!um tA}O'x 14.audit engagement letter 业务约定书
o LuGW5wzj j9x}D;?n 15.recurring audit 连续审计
y?CEV-3+ 1UyI.U] 16.the client 委托人
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E42MM 17.change
CPA 更换
注册会计师 ,F6i5128{ $N+a4 18.the existing CPA 现任注册
会计师
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BT;q6 19.the successor CPA 后任注册
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20.the preceding CPA前任
注册会计师 t9Pu:B6 sJw3o7@pg 21.issue the audit report 出具审计报告
sW3-JA] i7mT<w>? 22.expert 专家
TP'EdzAT h+t{z"Ic= 23.the board of directors 董事会
#f\U3p ?9 :{p 24.knowledge of the entity‘ s business 了解被审计单位情况
h1FM)n[E7 EG@*J*|S 25.assess material misstatement risks评估重大错报风险
:&&Ps4\Sq 1;]cYIq 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
I/pavh 6b6}HO 27.a general knowledge of —— 初步了解―――的情况
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28.a more knowledge of—— 进一步了解的情况
az?B'|VX |9~{&<^X 29.the prior year‘s working papers 以前年度
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O292JA 8`U5/!6fu 30.minutes of meeting 会议纪要
~bdADVH lRZt))3 31.business risks 经营风险
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K /g\x0 `5=0f}E 33.accounting estimate 会计估计
RUlM""@b 2oGl"3/p 34.management representations 管理层声明
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_udH(NC Hh$x8ADf 36.audit plan 审计计划
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{?9z@$. 37.significant audit areas 重点审计领域
hz>&E,<8q " <m)Fh; 38.error 错误
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dLO u" h<$V ry} 39.fraud舞弊
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u"V52 42.transactions without substance 虚假交易
HulN84 fY}e.lD 43.unusual pressures 异常压力
NMJ230? X%h1r`h& 44.the suspected noncompliance 涉嫌存在违法行为
M9fAv cPPE8}PVH 45.materialiy 重要性
DSM,dO' A@?2qX^4 46.exceed the materiality level 超过重要性水平
s~Ni\SF @Vr?)_0 47.approach the materiality level 接近重要性水平
p6A"_b^ (9*=d_= 48.an acceptably low level 可接受水平
A%"mySW : N> 5{ 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
CD +,&id 0"ZB|^c= 50.misstatements or omissions 错报或漏报
V2u^sy s4@AK48 51.aggregate 总计
${8 1~ #]_S{sO 52.subsequent events 期后事项
v< xe(dC S_y!4;]ox 53.adjust the financial statements 调整财务报表
94 H\,}i8 NFDi2L>Ba 54.perform additional audit procedures 实施追加的审计程序
b*n o.eB 6w0/;8(_m 55.audit risk 审计风险
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56IzL pfe9n[ 56.detection risk 检查风险
LR@rn2Z $*Njvr7 57.inappropriate audit opinion 不适当的审计意见
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)egy_ 58.material misstatement 重大的错报
$A`D p{e" l`:M/z6" 59.tolerable misstatement 可容忍错报
q=M!YWz .,)NDG4Q 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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