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审计 c@$W]o"A *s?C\)x 2.attestation 鉴证
FLQ^J3A,I Wv30;7~ 3.credibility 可信赖程度
ygxaT"3"= 2,p= % 4.audit of financial statements 财务报表
审计 |9mGX9q 3u'@anre 5.agreed-upon procedures 执行商定程序
~/!jKH7`j c1 1?Kq 6.high levels of assurance 高水平保证
jsq|K=x, ki8Jl}dr 7.compilation 编制
\j0016; :!fU+2$`^( 8.reliability 可靠性
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pZ 7KWk4 $Q`\- 10.professional skepticism 职业谨慎
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4kK#uF= 11.objectivity 客观性
M aP - L7N>p4h]Xj 12. professional competence 专业胜任能力
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WB" 90! Kp[5"N8 14.audit engagement letter 业务约定书
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QLZ%m $Z 15.recurring audit 连续审计
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( {%z5^o1) 16.the client 委托人
avd`7eH2 oMKG M@V 17.change
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;RW5XnVx \ZC0bHsA 19.the successor CPA 后任注册
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3R5p <#lNi.?. 20.the preceding CPA前任
注册会计师 SKJ'6*6 Xnxb.{C 21.issue the audit report 出具审计报告
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8kBe E\VKlu4 22.expert 专家
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V:7j8 25.assess material misstatement risks评估重大错报风险
2~@Cj@P] "O%xQ N 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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27.a general knowledge of —— 初步了解―――的情况
VpB+|%@p V4|l7 28.a more knowledge of—— 进一步了解的情况
=]-D_$S~ l6T5]$ 29.the prior year‘s working papers 以前年度
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gaL 30.minutes of meeting 会议纪要
UeaHH]U %Pk@`t (3 31.business risks 经营风险
f:h<tlob 27UnH: = 32.appropriateness 适当性
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0}% y{QF#&lW 33.accounting estimate 会计估计
(Uk\O`)m zl$z> z ) 34.management representations 管理层声明
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'mBM#j O_&Km[ 35.going concern assumption 持续经营假设
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/2-'4 36.audit plan 审计计划
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3T <is%lx(GDX 37.significant audit areas 重点审计领域
8-q4'@( ^j7]> I 38.error 错误
qa5 T(:8 k#<Y2FJa 39.fraud舞弊
:SVWi}:Co1 9TV1[+JWe 40.modified or additional procedures 修改或追加审计程序
vtXZ`[D,l) t/a 41.misappropriation of assets 侵占资产
RGLi#:0_.x T$4Utd5[z' 42.transactions without substance 虚假交易
$e,'<Jl yo#fJ` 43.unusual pressures 异常压力
oqy}?<SQ "@@Z{ 44.the suspected noncompliance 涉嫌存在违法行为
t+n+_X <_-8)abK 45.materialiy 重要性
8[H)tKf8 X=pPkgW 46.exceed the materiality level 超过重要性水平
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p'T}2 47.approach the materiality level 接近重要性水平
YMn_9s7< \rmge4`4 48.an acceptably low level 可接受水平
KgEfhO$W r<-@.$lf 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
"$|ne[b2 J.n-4J#@ 50.misstatements or omissions 错报或漏报
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|[^? ?a` $Y>?h 51.aggregate 总计
n;*W#c b "5WsJ:'# 52.subsequent events 期后事项
"9!CsloWhz ??=7pFm 53.adjust the financial statements 调整财务报表
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zSdP2s @8V~&yqq 54.perform additional audit procedures 实施追加的审计程序
Dhp|%_> *\F,?yU 55.audit risk 审计风险
;.b^A $Z4IPs 56.detection risk 检查风险
)n1 7}Qm`V 2f.4P]s`T 57.inappropriate audit opinion 不适当的审计意见
VHTr;(]hk \k*h& :$ 58.material misstatement 重大的错报
w}``2djR'W [Xo}CU 59.tolerable misstatement 可容忍错报
3dC;B@ Q)}z$h55 60.the acceptable level of detection risk 可接受的检查风险
g(F? qP_K Fx' E"d 查看《
注会考试《审计》中的128个英文单词(二) 》
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