N_jpCCG~ N@}5Fnk- 1.audit
审计 p;#@#>h MZJ@qIg[Y 2.attestation 鉴证
&+0WZ#VI ,xcm:;& 3.credibility 可信赖程度
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Q>R 0iS"V^aH 4.audit of financial statements 财务报表
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Bj Sq<ds}o'8l 5.agreed-upon procedures 执行商定程序
Bs?B\k= 3m;*gOLk6 6.high levels of assurance 高水平保证
LDX>S*cL #bIUO2yVo 7.compilation 编制
'xK ,|U E4}MU}C#[ 8.reliability 可靠性
JSp V2c5Q MBp,!_Q6 9.relevance 相关性
!H)Cua) py-5 :g}d 10.professional skepticism 职业谨慎
KOv?p@d `1xJ1z# 11.objectivity 客观性
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!+R_Z#gB 12. professional competence 专业胜任能力
Nw3K@Ge d ,"L8 13.Senior/CPA-in-charge 项目经理
T)CEcz y)//u:l 14.audit engagement letter 业务约定书
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bZ 2)-V\:;js 15.recurring audit 连续审计
GkU]>8E'" [B_(,/? 16.the client 委托人
au+6ookT xZ\`f-zL 17.change
CPA 更换
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会计师
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19.the successor CPA 后任注册
会计师 "|,;~k1 [}*xxy 20.the preceding CPA前任
注册会计师 B5R/GV ]ykMh 21.issue the audit report 出具审计报告
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Lb=4\ _ W{!Slf 23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况
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m7+=]v 25.assess material misstatement risks评估重大错报风险
[&MhAzF P`$Y73L 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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O!3`^_. 27.a general knowledge of —— 初步了解―――的情况
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HYcwtw6 28.a more knowledge of—— 进一步了解的情况
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+Rq7m] <#ZDA/G( 30.minutes of meeting 会议纪要
$T2n^yz -<Oy5N 31.business risks 经营风险
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k2Dq~zn 32.appropriateness 适当性
+cf. In,{ fa#5pys 33.accounting estimate 会计估计
(i)Ed9~F" "raC?H 34.management representations 管理层声明
,!I'0x1OR )BX-Y@fpA 35.going concern assumption 持续经营假设
\!J9| ];U}'& 36.audit plan 审计计划
LVAnZ'h/| :G/.h[\R| 37.significant audit areas 重点审计领域
<x->.R_ PvkHlb^x% 38.error 错误
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1k39KO@ 39.fraud舞弊
^BN?iXQhN ptCAtEO72 40.modified or additional procedures 修改或追加审计程序
DcmRb/AP* Ynx.$$`$= 41.misappropriation of assets 侵占资产
(cpaMn@)g A6AIkKjzq 42.transactions without substance 虚假交易
R)u ${ ?YA5g' l 43.unusual pressures 异常压力
eT ZQ[qMp ZNjqH[ 44.the suspected noncompliance 涉嫌存在违法行为
d_!lRQ^N eGW~4zU 45.materialiy 重要性
*p>1s!i \-scGemH 46.exceed the materiality level 超过重要性水平
`mo>~c7 "PtOe[Xk 47.approach the materiality level 接近重要性水平
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Xw<5VIAHm; +`$[h2Z=: 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
lV)SOs$ {WYmO1 50.misstatements or omissions 错报或漏报
|vf /M| |@lVFEl] 51.aggregate 总计
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-7\6j#;l @ZFU< e$! 53.adjust the financial statements 调整财务报表
.0H!B#9 g$eZT{{W 54.perform additional audit procedures 实施追加的审计程序
_!'sj=n]q $KGpcl 55.audit risk 审计风险
V9r58hbVT 'h~I#S4! 56.detection risk 检查风险
AXOR<Ns` jy2@t * 57.inappropriate audit opinion 不适当的审计意见
u,Rhm-` 'RjMwJy{ 58.material misstatement 重大的错报
i<]Y0_?s |Je+y;P7 59.tolerable misstatement 可容忍错报
W;9Jah. dtT2h>h9 60.the acceptable level of detection risk 可接受的检查风险
my(yN| DJ#z0)3<p 查看《
注会考试《审计》中的128个英文单词(二) 》
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