dbF M,"^ <n0{7#PDqw 1.audit
审计 f} K`Jm_}? =,/D/v$m'2 2.attestation 鉴证
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Zwm!s 3.credibility 可信赖程度
*i%quMv W)=%mdxW0 4.audit of financial statements 财务报表
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6 5.agreed-upon procedures 执行商定程序
ST',4Oph5 .b>TK 6.high levels of assurance 高水平保证
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trYTs,KV 7.compilation 编制
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:T GsV# 8.reliability 可靠性
pj{\T?( $:vkX 9.relevance 相关性
S%6U~@hig >S#ul? 10.professional skepticism 职业谨慎
l(kr'x Q< *8<Oo4g 11.objectivity 客观性
>P(`MSc W|UtY`1 12. professional competence 专业胜任能力
?y%t}C\W ,0?!ov| 13.Senior/CPA-in-charge 项目经理
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Y7Gs7 14.audit engagement letter 业务约定书
:c8^db`" cyF4iG'M,y 15.recurring audit 连续审计
q)I|2~Q c^ e3(<8]`b[ 16.the client 委托人
R}{GwbF_\ ?J&)W,~ 17.change
CPA 更换
注册会计师 +;gsRhWk @.9I3E-= 18.the existing CPA 现任注册
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会计师 8;zDg$( bhg}-dto 20.the preceding CPA前任
注册会计师 zhsx& ME+em1ZH 21.issue the audit report 出具审计报告
b|?;h21rG =_-C%<4 22.expert 专家
Ap<J'?~y l5J.A@0 23.the board of directors 董事会
|E^|X!+9 IN !02`H 24.knowledge of the entity‘ s business 了解被审计单位情况
]PX}b ZKdh%8C 25.assess material misstatement risks评估重大错报风险
kC$I2[ t! x)viY5vjH 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
bkv/I{C>? <r\I"z$ 27.a general knowledge of —— 初步了解―――的情况
~@9zil41 ->oz# 28.a more knowledge of—— 进一步了解的情况
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T.Zz;2I -!dQ)UEP 30.minutes of meeting 会议纪要
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>U" 31.business risks 经营风险
Lb~\Yn'z |uUuF m 32.appropriateness 适当性
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kk_zVrQ< 34.management representations 管理层声明
Q[_Ni15 nCaLdj? 35.going concern assumption 持续经营假设
p_6P`Yx^e fusPMf *[ 36.audit plan 审计计划
14l; * A,<@m2 37.significant audit areas 重点审计领域
U[fSQ`&D 3$_2weZxYn 38.error 错误
/hci\-8N~ e,Zv]Cym 39.fraud舞弊
z,+m[x=/N >\bPZf)tJ) 40.modified or additional procedures 修改或追加审计程序
'Y)/~\FI e_.~n<= 41.misappropriation of assets 侵占资产
x[Q&k[xV WZ*&@|w 42.transactions without substance 虚假交易
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p+lJAY 43.unusual pressures 异常压力
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B 44.the suspected noncompliance 涉嫌存在违法行为
b]#~39Iph A- 0m8< 45.materialiy 重要性
o*_g$ *k6$ 46.exceed the materiality level 超过重要性水平
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)kwy6L ]h8/M7k 47.approach the materiality level 接近重要性水平
N|N/) X[{\3Av 48.an acceptably low level 可接受水平
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`~E<Sf<M 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
H A\A$> $4h04_" 50.misstatements or omissions 错报或漏报
)"~=7)~<^ v>k b^38 51.aggregate 总计
6jtTT%>y >fwlg- 52.subsequent events 期后事项
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*NjMb{[ZQ 53.adjust the financial statements 调整财务报表
MM*-i= gTD%4V 54.perform additional audit procedures 实施追加的审计程序
_w%s(dzk |wJ),h8/ 55.audit risk 审计风险
Tvrc%L(] nOr"K;C 56.detection risk 检查风险
U]mO7 HK ASM1Y]'Z 57.inappropriate audit opinion 不适当的审计意见
-W6V,+of yh$ ~*UV 58.material misstatement 重大的错报
oHRbAE^ U%Ol^xl 59.tolerable misstatement 可容忍错报
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]mfy^ dcR6KG 8 60.the acceptable level of detection risk 可接受的检查风险
bY&YSlO `|NevpXY1 查看《
注会考试《审计》中的128个英文单词(二) 》
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