v|v^(P,o #815h,nP+ 1.audit
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hA81(JWG H.ZmLB 3.credibility 可信赖程度
p8q9:Tz ]8X Y"2b 4.audit of financial statements 财务报表
审计 K$..#]\TM l&d 6G0 5.agreed-upon procedures 执行商定程序
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~$$ -\`n{$OR 6.high levels of assurance 高水平保证
hL,+wJ+A |ei?s1) 7.compilation 编制
NgnHo\) wZECG-jr/ 8.reliability 可靠性
2\z"6 ReCmv/AE 9.relevance 相关性
)oSUhU26} <(Wa8PY2( 10.professional skepticism 职业谨慎
~OXC6z [z:bnS~yiD 11.objectivity 客观性
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{daNw>TH 4C;4"6 13.Senior/CPA-in-charge 项目经理
{q1&4U~'>O *My? l75 14.audit engagement letter 业务约定书
_ID2yJ IA|V^Wmt; 15.recurring audit 连续审计
/AR;O4X+ KsGS s9 16.the client 委托人
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CPA 更换
注册会计师 Mc9P(5Bf zJ#e3o . 18.the existing CPA 现任注册
会计师
h@72eav3+ j}chU'if 19.the successor CPA 后任注册
会计师 Tv0|e'^ N1KYV&'o 20.the preceding CPA前任
注册会计师 cK>5!2b 1WPDMLuN 21.issue the audit report 出具审计报告
(9BjZ&ej _1c'~; 22.expert 专家
!+.|T9P ctOC. 23.the board of directors 董事会
I~qS6#%r 9jiZtwRpk 24.knowledge of the entity‘ s business 了解被审计单位情况
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c,"\3 r6Z&i^cMe 25.assess material misstatement risks评估重大错报风险
`OnN12` ";j/k9DE 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
MjG=6.J|` \qAMs^1- 27.a general knowledge of —— 初步了解―――的情况
J?-"]s`J 4T6dju 28.a more knowledge of—— 进一步了解的情况
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WZRrqrjq iLy}G7h 30.minutes of meeting 会议纪要
H!&]Di1Eh S,vrz!'>A 31.business risks 经营风险
IR>^U A$W,#`E 32.appropriateness 适当性
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(]>c8;o#b 33.accounting estimate 会计估计
:gb7Py'C &:8a[C2= 34.management representations 管理层声明
E'$r#k:o [dsH0 D&T 35.going concern assumption 持续经营假设
:n>m">4 r M'snW) 36.audit plan 审计计划
IQdiVj lcvWx%/o@ 37.significant audit areas 重点审计领域
HPpKti7g hH{&k> 38.error 错误
^MUtmzh br<,? 39.fraud舞弊
S'V0c%'QQV +"T?., 40.modified or additional procedures 修改或追加审计程序
~tDV{ml bR49(K$~ 41.misappropriation of assets 侵占资产
%|o4 U0c Ve7[U_" 42.transactions without substance 虚假交易
X'ryfa1| s9qr;}U.` 43.unusual pressures 异常压力
%`HAg MgP fT/;TK>z> 44.the suspected noncompliance 涉嫌存在违法行为
vgHMVzxj {DBgW}, 45.materialiy 重要性
lW?}jzuo sju. `f>-r 46.exceed the materiality level 超过重要性水平
Oh~JyrZy #+QwRmJdT! 47.approach the materiality level 接近重要性水平
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hI;tB6 2>.B*P 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
c&AA< 6pkv 28LjQ! 50.misstatements or omissions 错报或漏报
DK&J"0jz, D+N{'d?+ 51.aggregate 总计
EG59L~nM nod?v2% 52.subsequent events 期后事项
Dx/?0F7V _%;$y5]v 53.adjust the financial statements 调整财务报表
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gj&1 &voyEvX/S 54.perform additional audit procedures 实施追加的审计程序
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57.inappropriate audit opinion 不适当的审计意见
5pI2G tV9nC 58.material misstatement 重大的错报
QK%{\qu O]~ cv^ 59.tolerable misstatement 可容忍错报
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注会考试《审计》中的128个英文单词(二) 》
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