#Ex p51 %Jp|z? [/ 1.audit
审计 ! zL1;d eF~dQ4RZ 2.attestation 鉴证
f>2MI4nMG ml6u1+v5 3.credibility 可信赖程度
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"Y*<=x#2 4.audit of financial statements 财务报表
审计 aUc|V{Jp }!p`1]gem 5.agreed-upon procedures 执行商定程序
(W[V?!1 ALc`t(..}A 6.high levels of assurance 高水平保证
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-C-yQ.>\T# TP%+.#Fu 8.reliability 可靠性
-F@L}| YJ_\Ns+Ow 9.relevance 相关性
T/pqSmVpM kV;fD$iW; 10.professional skepticism 职业谨慎
i#/]KsSp 'n;OB4 11.objectivity 客观性
5T@aCC@$h g%nl!dgS 12. professional competence 专业胜任能力
[ sF(#Y:I x79Ha, 13.Senior/CPA-in-charge 项目经理
kD5!}+y K2{aNvR)t 14.audit engagement letter 业务约定书
]bZ(HC?KZr l12{fpm 15.recurring audit 连续审计
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up>c$jJ 16.the client 委托人
h[o6-f<D t] aea*B 17.change
CPA 更换
注册会计师 TX=yPq IQZ#-)[T" 18.the existing CPA 现任注册
会计师
2ZcKK8X;7 S35~Cp 19.the successor CPA 后任注册
会计师 \xv;sl$f ?W>qUrZ 20.the preceding CPA前任
注册会计师 A@hppaP! }%7NF* 21.issue the audit report 出具审计报告
/D!;u] zc rY>t#l 22.expert 专家
i|`dWOVb ziPR>iz- 23.the board of directors 董事会
a2IgC25 M(x$xAiD 24.knowledge of the entity‘ s business 了解被审计单位情况
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cB=SYcC% 25.assess material misstatement risks评估重大错报风险
NIdZ \K`L3*cBKK 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
7lV.[&aKW I$q]. B 27.a general knowledge of —— 初步了解―――的情况
F8-?dp f' ?POUtRN 28.a more knowledge of—— 进一步了解的情况
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29.the prior year‘s working papers 以前年度
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wLc4Dm*V 7frTTSZ 30.minutes of meeting 会议纪要
Gx`L ks ~t9tnLc$ 31.business risks 经营风险
7d LuX '5&s=M_ 32.appropriateness 适当性
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}Ad_#q 33.accounting estimate 会计估计
{|I;YDA y@0E[/O 34.management representations 管理层声明
[sB 9gY( =UUU$hq2 35.going concern assumption 持续经营假设
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36.audit plan 审计计划
aDO! C74a(Bk}H 37.significant audit areas 重点审计领域
3EJt%}V$k z+0I#kM"1 38.error 错误
bh,[ 3X% EN<F# Y3E 39.fraud舞弊
-$,TMqM FtP0krO( 40.modified or additional procedures 修改或追加审计程序
Elcj tYu4 4KhV|#-;k 41.misappropriation of assets 侵占资产
X`kk]8= SYAyk 42.transactions without substance 虚假交易
Hq'`8f8N ~7*.6YnI 43.unusual pressures 异常压力
x gVeN[" 9UdM`v)( 44.the suspected noncompliance 涉嫌存在违法行为
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L$bf# ?PuBa`zDE 45.materialiy 重要性
SA&Rep^ H%qsjB^ 46.exceed the materiality level 超过重要性水平
JFcLv=U '.IW.{;$ 47.approach the materiality level 接近重要性水平
dyz2.ZY~2 @Q)OGjaq 48.an acceptably low level 可接受水平
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jiC DU0zez I9 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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-nF lPm\ l%k\JY- 50.misstatements or omissions 错报或漏报
!`Fxa4i> *'Sd/%8{ 51.aggregate 总计
OcR$zlgs[v hci6P>h<ia 52.subsequent events 期后事项
?AK(| I5k$H$ 53.adjust the financial statements 调整财务报表
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lw 54.perform additional audit procedures 实施追加的审计程序
y`Wty@ : %lTU 55.audit risk 审计风险
.5^cb%B* F+YZE[h% 56.detection risk 检查风险
~qiJR`Jj Sj%u)#Ub 57.inappropriate audit opinion 不适当的审计意见
2%DSUv:H% ne>pOK<vZ 58.material misstatement 重大的错报
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6;V 7-bd9uVK 59.tolerable misstatement 可容忍错报
;v}GJ<3 %f&/E"M 60.the acceptable level of detection risk 可接受的检查风险
:}He\V &jS>UsGh 查看《
注会考试《审计》中的128个英文单词(二) 》
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