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审计 dy>5LzqK3 efr 9 2.attestation 鉴证
+0ALO%G;G" `5Bv2wlIV 3.credibility 可信赖程度
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4.audit of financial statements 财务报表
审计 %lk^(@+ T 9])Id;+91 5.agreed-upon procedures 执行商定程序
S,Z~-j B[.$<$}G 6.high levels of assurance 高水平保证
Qz"+M+~%& R-Ys<; 7.compilation 编制
GaCRo7 `# U<'$ 8.reliability 可靠性
b>-h4{B[ (#?O3z1@" 9.relevance 相关性
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}D 10.professional skepticism 职业谨慎
g`z;:ao .mHVJ5^:4\ 11.objectivity 客观性
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{ 12. professional competence 专业胜任能力
cQkj{u 4bCA"QM[[ 13.Senior/CPA-in-charge 项目经理
U!{~L$S (mr*Thy`@ 14.audit engagement letter 业务约定书
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1to- 15.recurring audit 连续审计
;Fo7 -kK **$kWbS 16.the client 委托人
<0VC`+p<) /mA\)TL|] 17.change
CPA 更换
注册会计师 .i {yW w\mT ug 18.the existing CPA 现任注册
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aGOS9 2Wg:eh 19.the successor CPA 后任注册
会计师 &xt[w>/i e"UXG\8D 20.the preceding CPA前任
注册会计师 Q;N)$Xx r$v\ \^?2 21.issue the audit report 出具审计报告
<FX]n< 'qUM38 s 22.expert 专家
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23.the board of directors 董事会
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U EKO~\d 24.knowledge of the entity‘ s business 了解被审计单位情况
; GE6S{~- )Tieef*Q~ 25.assess material misstatement risks评估重大错报风险
KWxTN|> qzNXz_#+u 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
WJxcJE S|xwYaoy% 27.a general knowledge of —— 初步了解―――的情况
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/J]A 7Vk9{x$z 28.a more knowledge of—— 进一步了解的情况
dWi<U4 yZ!~m3Q 29.the prior year‘s working papers 以前年度
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_k :BY $vK,Gugcx 30.minutes of meeting 会议纪要
+1I7K|M rg;4INs# 31.business risks 经营风险
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Lr <2oMk#Ng^ 32.appropriateness 适当性
[MQ* =* [NJ2rQ/w7 33.accounting estimate 会计估计
H0 Zo.Np !4!qHJISa 34.management representations 管理层声明
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x0;8< ur E7ZKdI 35.going concern assumption 持续经营假设
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|M@ 36.audit plan 审计计划
:Tv>)N (&87 zk 37.significant audit areas 重点审计领域
|Xm$O1Wa ;&gk)w6* 38.error 错误
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39.fraud舞弊
FZ}^)u}o *iY:R 40.modified or additional procedures 修改或追加审计程序
N@Oe[X8 XZ{rKf2 41.misappropriation of assets 侵占资产
{qlcTc :/%Y"0 42.transactions without substance 虚假交易
Kxa1F,dZ l.]wBH#RS 43.unusual pressures 异常压力
~QlF(@ue r7].48D 44.the suspected noncompliance 涉嫌存在违法行为
rW|%eT*/'A n_rpT.[ 45.materialiy 重要性
%~k>$(u6 JWaWOk(t=? 46.exceed the materiality level 超过重要性水平
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- f ^!R h_ccE6]t 48.an acceptably low level 可接受水平
v&(=^A\eN wsQ],ZE 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
5M~+F"Hl X `EVjK 50.misstatements or omissions 错报或漏报
j24DL+ (3$DUvx7 51.aggregate 总计
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^Q'] 52.subsequent events 期后事项
KQb&7k. iPV-w_HQ 53.adjust the financial statements 调整财务报表
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%h 54.perform additional audit procedures 实施追加的审计程序
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ja~Dp5 55.audit risk 审计风险
aNY-F)XWa /*>}y$ 56.detection risk 检查风险
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alq 57.inappropriate audit opinion 不适当的审计意见
j0X^,ot@m 1$.svR 58.material misstatement 重大的错报
kaQNcMcq 64#Ri!RR} 59.tolerable misstatement 可容忍错报
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C|Y[T{g?t 60.the acceptable level of detection risk 可接受的检查风险
^X+qut+~ ^'`(E_2u 查看《
注会考试《审计》中的128个英文单词(二) 》
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