'w/qcD- "u^EleE! 1.audit
审计 4)-)# `K cL7g}$W$ 2.attestation 鉴证
<EX7WA Gy29MUF 3.credibility 可信赖程度
42) mM# Xh3; 4.audit of financial statements 财务报表
审计 ?2J?XS> [W,|kDK 5.agreed-upon procedures 执行商定程序
,32xcj}j)r PBqy F 6.high levels of assurance 高水平保证
~ 9o6 W", dz9Y}\2tf 7.compilation 编制
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8.reliability 可靠性
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:Hy] 9.relevance 相关性
j.?:Gaab?# nL`9l1 10.professional skepticism 职业谨慎
T.&7sbE_ mO rWJ~= 11.objectivity 客观性
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.7}h 93%{scrm 12. professional competence 专业胜任能力
t1]6(@mj5 *7gT}O;p 5 13.Senior/CPA-in-charge 项目经理
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fX?j 14.audit engagement letter 业务约定书
)najO*n T|4snU2M 15.recurring audit 连续审计
~hX-u8Ul'N D@54QJ< 16.the client 委托人
|H)cuZ Mhpdaos 17.change
CPA 更换
注册会计师 6F0(aGs [[L-jq.' 18.the existing CPA 现任注册
会计师
>l1r,/\\ W:s@L#- 19.the successor CPA 后任注册
会计师 v|t{1
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注册会计师 zQ)+/e(8 cnNOZ$) 21.issue the audit report 出具审计报告
J1F{v)T'? Iin#Wd-/ 22.expert 专家
P~7.sM ~UMOT!4}3 23.the board of directors 董事会
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N @|A| 24.knowledge of the entity‘ s business 了解被审计单位情况
7nE"F!d+0 Fz"ff4Bx [ 25.assess material misstatement risks评估重大错报风险
)c<6Sfp^B vs9?+3 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
Ej(2w Q r|Zi3+ 27.a general knowledge of —— 初步了解―――的情况
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V0i9DK|! ?-~I<f]_ 29.the prior year‘s working papers 以前年度
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K b(9)Re N +Sq}hI 30.minutes of meeting 会议纪要
POd/+e9d Eu<r$6Q0}o 31.business risks 经营风险
G2Qjoe`Uc .[pUuVq] 32.appropriateness 适当性
:F(9"L oK+Lzb\d{M 33.accounting estimate 会计估计
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00<{: 34.management representations 管理层声明
ej[S u 3VO:+mT 35.going concern assumption 持续经营假设
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$1. 36.audit plan 审计计划
DdjCn`jqlf @6MAX" 37.significant audit areas 重点审计领域
(F5ttQPh sBW3{uK 38.error 错误
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0 zB)%lb 39.fraud舞弊
@EZ>f5IO+ X#J6Umutm 40.modified or additional procedures 修改或追加审计程序
_/x&<,3 :t$A8+A+0 41.misappropriation of assets 侵占资产
wh6&>m#r {*xBm# 42.transactions without substance 虚假交易
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tbG8MXX 43.unusual pressures 异常压力
|rPAC![= hPO>,j^ 44.the suspected noncompliance 涉嫌存在违法行为
fPQ|e"? Q"}s>]k3_ 45.materialiy 重要性
Bymny>.M z,Xk\@ 46.exceed the materiality level 超过重要性水平
TVkcDS w-rOecwFvu 47.approach the materiality level 接近重要性水平
gGbI3^r# .E<Dz 48.an acceptably low level 可接受水平
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xZ ;bMxZ 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
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jY{Uq 50.misstatements or omissions 错报或漏报
V5s&hZZYa u4"r>e6_B 51.aggregate 总计
{nRUH*(d9 -Bv12ymLG 52.subsequent events 期后事项
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SaNN;X0 53.adjust the financial statements 调整财务报表
~3 @*7B5Q *8-p7,D 54.perform additional audit procedures 实施追加的审计程序
-Enbcz(B (#u{ U= 55.audit risk 审计风险
qJ Gm8^b- <%?uYCD 56.detection risk 检查风险
Lz6*H1~ !%62Phai 57.inappropriate audit opinion 不适当的审计意见
HD00J]y_ NbDda/7ki 58.material misstatement 重大的错报
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,%8$D-4#_ 59.tolerable misstatement 可容忍错报
u}CG>^0C taV|YP$ 60.the acceptable level of detection risk 可接受的检查风险
~XQ$aRl& b%<jUY 查看《
注会考试《审计》中的128个英文单词(二) 》
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