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审计 Ebk@x=E V('b|gsEo 2.attestation 鉴证
23fAc"@ B EXi+pm 3.credibility 可信赖程度
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审计 *K 7L5. \ lKQ'_ 5.agreed-upon procedures 执行商定程序
Q:LuRE!t H9Z3.F(2 6.high levels of assurance 高水平保证
rTJWftH! Jzj~uz 7.compilation 编制
(Zn\S*_@/ t2gjhn^p 8.reliability 可靠性
(M=Br JQCwI`%i 9.relevance 相关性
zhe5i;M t5qAH++axN 10.professional skepticism 职业谨慎
?|/}~nj7 }:irjeI, 11.objectivity 客观性
!<)_ F ;0*^9 8K 12. professional competence 专业胜任能力
Y^G3<.B oGqv,[$qN 13.Senior/CPA-in-charge 项目经理
:6 fQE#(s& KWUz]>Z 14.audit engagement letter 业务约定书
CvJm7c P(;c` 15.recurring audit 连续审计
D^{:UbN *J=ol 16.the client 委托人
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CPA 更换
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会计师
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会计师 pYG,5+g ar|[D7Xrq\ 20.the preceding CPA前任
注册会计师 dWy1=UQfP L'Zud,JKg 21.issue the audit report 出具审计报告
DO1{r/Ib.{ p#d UL9 22.expert 专家
02[II_< 1 -/%jeDKp 23.the board of directors 董事会
o}A #- H\mVK!](D 24.knowledge of the entity‘ s business 了解被审计单位情况
YkPt*?,P/ 63S1ed[ 25.assess material misstatement risks评估重大错报风险
m!60. GuWBl$|+b 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
yXx62J QtQ^"d65 27.a general knowledge of —— 初步了解―――的情况
ZPao*2xz :, [!8QP 28.a more knowledge of—— 进一步了解的情况
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FM"BTA:C \C#b@xLnX 31.business risks 经营风险
*u'`XRJU/ ]wpYxos 32.appropriateness 适当性
>5O y^u6Ly sFCs_u1tNN 33.accounting estimate 会计估计
hX| UE |~LjH |*M 34.management representations 管理层声明
0C+yq'D~[ -!G#")< 35.going concern assumption 持续经营假设
`AHNk7 t= X1[R*a/p 36.audit plan 审计计划
ku9FN j_uY8c>3\q 37.significant audit areas 重点审计领域
#'Y6UGJ\n n;^k 38.error 错误
:$Q]U2$mPS :'rZZeb' 39.fraud舞弊
i-s?"Fk f9XO9N,hE: 40.modified or additional procedures 修改或追加审计程序
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r]//Q6|S '`~(Fkj 42.transactions without substance 虚假交易
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zV(tvt aco}pXz 44.the suspected noncompliance 涉嫌存在违法行为
<_{4-Q>S3# u3i|}` 45.materialiy 重要性
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9s6>9hMb) IJBJebqL 48.an acceptably low level 可接受水平
L!b0y7yR C|~JPcl 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
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50.misstatements or omissions 错报或漏报
zTBi{KrZ 60~>f)vu 51.aggregate 总计
]T3BDgu%& {cyo0-9nv 52.subsequent events 期后事项
~SR(K{nf#. ,ORG"]_F 53.adjust the financial statements 调整财务报表
HHIUl,P WVT5VJ7* 54.perform additional audit procedures 实施追加的审计程序
xlPcg7 k"^t?\Q%vI 55.audit risk 审计风险
",aT<lw. 1nlE3Y?AV 56.detection risk 检查风险
{?>bblw/d 0q>NE<L 57.inappropriate audit opinion 不适当的审计意见
djy: ox\B3U%`p} 58.material misstatement 重大的错报
[;IDTo!<> T?]kF- 59.tolerable misstatement 可容忍错报
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I?#kE 60.the acceptable level of detection risk 可接受的检查风险
/,uSCITD w[,?-Xm 查看《
注会考试《审计》中的128个英文单词(二) 》
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