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1.audit
审计 gG> ^h1_o~ o:\j/+] 2.attestation 鉴证
| Dpfh 7027@M?A? 3.credibility 可信赖程度
tl#s: 6? ly.h$ 4.audit of financial statements 财务报表
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:@'0)7 >V=@[B(0 5.agreed-upon procedures 执行商定程序
}n8;A;axi | (9FV^_ 6.high levels of assurance 高水平保证
+W[#;)ea( iz5wUyeg 7.compilation 编制
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A{"t0Ai='0 vyy\^nL 9.relevance 相关性
l+qtA~V&2 Pu*UZcXY 10.professional skepticism 职业谨慎
zgTi Az OvG |= 11.objectivity 客观性
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Is+1O/ [m&ZAq 12. professional competence 专业胜任能力
%+J*oFwQu 6MQ:C'8T&= 13.Senior/CPA-in-charge 项目经理
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)I 14.audit engagement letter 业务约定书
>&z+ih [)c|oh% 15.recurring audit 连续审计
rs+37 K<(sqH 16.the client 委托人
.?]_yX Bq`kVfx 17.change
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2 -8:qmP( (fb\A6 19.the successor CPA 后任注册
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20.the preceding CPA前任
注册会计师 _3>zi.J/ ^Z+D7Q 21.issue the audit report 出具审计报告
Rj=Om 8"^TWzg}L 22.expert 专家
y5h[^K3 YJsi5 23.the board of directors 董事会
bd}SB -D F'*4:WD7 24.knowledge of the entity‘ s business 了解被审计单位情况
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UMr}~/ 25.assess material misstatement risks评估重大错报风险
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68'G*m Okc*)crw 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
NWj@iyi< ^q2zqC 27.a general knowledge of —— 初步了解―――的情况
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d5~'2 28.a more knowledge of—— 进一步了解的情况
. %7A7a 3/05ee;| 29.the prior year‘s working papers 以前年度
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tjm@:X s50ln&2 30.minutes of meeting 会议纪要
A>yIH)b px@\b]/ 31.business risks 经营风险
4F!d V;"Z( uD3_'a 32.appropriateness 适当性
m,O!Mt b"9,DQB=i 33.accounting estimate 会计估计
M+:wa@Kl z& jDO ex 34.management representations 管理层声明
H)tDfk sq\ p60D{UzU 35.going concern assumption 持续经营假设
p7er04/}\ 5Bo)j_Qo 36.audit plan 审计计划
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c>: o5R40[" 37.significant audit areas 重点审计领域
@Iu-F4YT 2O/_hv. 38.error 错误
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[DwB7l)O( XT"c7]X 40.modified or additional procedures 修改或追加审计程序
Y2EN!{YU ibyA~YUN/ 41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易
(P-<9y@ Ip0q&i<6 43.unusual pressures 异常压力
M-Bw9`#Jw Km7 44.the suspected noncompliance 涉嫌存在违法行为
UEUTu}4y 3I+pe; 45.materialiy 重要性
bE~lc}% _L":Wux 46.exceed the materiality level 超过重要性水平
FQ%mNowuj T!bu}KO 47.approach the materiality level 接近重要性水平
k9n93I|Cm R8l9i2 48.an acceptably low level 可接受水平
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;hg# >Fz$DKr[ 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
t=AR>M!w~ tUQ)q 50.misstatements or omissions 错报或漏报
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j$6}r |+;"^<T)l 52.subsequent events 期后事项
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Ny&;Y N;Bal/kd2 53.adjust the financial statements 调整财务报表
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<p HDY 54.perform additional audit procedures 实施追加的审计程序
"|if<hx+ KXJHb{? 55.audit risk 审计风险
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rAKdf?? *M:Bhw 58.material misstatement 重大的错报
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p7 -g0>>{M' 59.tolerable misstatement 可容忍错报
Y~R wsx ^ ;a[v^&9 60.the acceptable level of detection risk 可接受的检查风险
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注会考试《审计》中的128个英文单词(二) 》
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