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J?wO9rI uNHF'?X 1.audit
审计 8A+SjJ4$ T16{_ 2.attestation 鉴证
UNkCL4N =hMY2D 3.credibility 可信赖程度
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审计 .;*s`t ANps1w#TP 5.agreed-upon procedures 执行商定程序
afb+GA! Qu]z)";7 6.high levels of assurance 高水平保证
7IjQi=#: yd?x=| 7.compilation 编制
HdPoO; 1hziXC0WY 8.reliability 可靠性
$O dCL |\g5+fv9 9.relevance 相关性
n8DxB@DI ~PHB_cyth 10.professional skepticism 职业谨慎
pe{;~-|6 57g</p 11.objectivity 客观性
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^E`b 4`8< 12. professional competence 专业胜任能力
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_z1(y}u} ME=/|.}D< 15.recurring audit 连续审计
j7)Ao*WN ^tCd L@$AS 16.the client 委托人
mb!9&&2-t ?2g`8["> 17.change
CPA 更换
注册会计师 B0ndcB- C(K; zo*S( 18.the existing CPA 现任注册
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xQ'2BAEa @, W vvh 19.the successor CPA 后任注册
会计师 A4]s~Ur R%c SJ8O# 20.the preceding CPA前任
注册会计师 Bdu&V*0g l}lIi8 21.issue the audit report 出具审计报告
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+r<0zh,n. Al`e/a 23.the board of directors 董事会
p+Y>F\r&w nM0[P6p 24.knowledge of the entity‘ s business 了解被审计单位情况
Vo"RO$%ow* _BDK`D 25.assess material misstatement risks评估重大错报风险
e~"fn*" b? j< BvQ 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
Q"7Gy< d`/tE?Gw 27.a general knowledge of —— 初步了解―――的情况
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H~E(JLcU q/4 [3h 29.the prior year‘s working papers 以前年度
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FEJ~k1z jH6&q~# 30.minutes of meeting 会议纪要
mSo_} je( ?PyG/W 31.business risks 经营风险
%DQhM ,c@ 5P'p2x#U 32.appropriateness 适当性
cDI [PJ9 "$}vP<SM 33.accounting estimate 会计估计
V$uk6# ykFJ%sw3X 34.management representations 管理层声明
5j-]EJb {b@KYR9K 35.going concern assumption 持续经营假设
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K 36.audit plan 审计计划
{H{X[p8 =Z+nX0qF 37.significant audit areas 重点审计领域
}`NU@O# MG?0>^F 38.error 错误
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ts8+V<g G!XIc>F* 40.modified or additional procedures 修改或追加审计程序
1=]kWp`i w`DW(hXJ 41.misappropriation of assets 侵占资产
!L95^g `~W-Xx 42.transactions without substance 虚假交易
SnYLdwgl -D^}S"' 43.unusual pressures 异常压力
~I(Hc.Q l]]l 44.the suspected noncompliance 涉嫌存在违法行为
1U,1)<z~u Z'k|u4ZC 45.materialiy 重要性
NzW`B^p Ve/xnn]' 46.exceed the materiality level 超过重要性水平
8x[YZ@iM- 2z@\R@F 47.approach the materiality level 接近重要性水平
1lpwZ" w\19[U3 48.an acceptably low level 可接受水平
x{&w?ng wWXD\{Hk 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
MJ\ eh>v& ,Hgc-7g@Y 50.misstatements or omissions 错报或漏报
PG]%Bv57 c c 51.aggregate 总计
z~\t|Z]G,| _aPh(qprc 52.subsequent events 期后事项
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5`nmPO 54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险
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|D.O6?v@ 5ZY)nelc 58.material misstatement 重大的错报
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Y+qQI MZ >Ng)k]G 60.the acceptable level of detection risk 可接受的检查风险
Y\=FLO9 #pHs@uvO 查看《
注会考试《审计》中的128个英文单词(二) 》
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