ULH0'@BJ 8>WVodv 1.audit
审计 {yA$V0`N{ k0-G$|QgIp 2.attestation 鉴证
A@*:<Hs% q.4A(, 3.credibility 可信赖程度
SLfFqc+n0 >wHxmq8F5< 4.audit of financial statements 财务报表
审计 {nT^tAha \dQx+f&t 5.agreed-upon procedures 执行商定程序
;6ecrQMw& dsx]/49< 6.high levels of assurance 高水平保证
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7.compilation 编制
^YdcAHjK C[!MS5 8.reliability 可靠性
W1B)]IHc `+:.L>5([ 9.relevance 相关性
P +"Y b1XRC`Gy 10.professional skepticism 职业谨慎
1?* dC\ZjZZ 11.objectivity 客观性
9+s.w25R :'F}Dy 12. professional competence 专业胜任能力
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obrl#(\P ,j:|w+l 14.audit engagement letter 业务约定书
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r;L>.wl*I B+C);WQ, 17.change
CPA 更换
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? I+>%uShm 18.the existing CPA 现任注册
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W>VP'vn} KDl_?9E5 19.the successor CPA 后任注册
会计师 ")O`mXg- DrnJ;Hi" 20.the preceding CPA前任
注册会计师 ~_s?k3cd Uj+j}C 21.issue the audit report 出具审计报告
fFjgrK8 \I"Z2N>^z 22.expert 专家
*_E|@y f7h*Vu`> 23.the board of directors 董事会
PHA-9\jC{ ?Kvl!F!` 24.knowledge of the entity‘ s business 了解被审计单位情况
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9n] 5 25.assess material misstatement risks评估重大错报风险
'>$]{vQ3 322jR4QGr 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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f$88>@ 27.a general knowledge of —— 初步了解―――的情况
FO q1>>a0 H$G0`LP0/a 28.a more knowledge of—— 进一步了解的情况
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=B$5%A 29.the prior year‘s working papers 以前年度
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I*;A5$N1 30.minutes of meeting 会议纪要
.h0b~nI>> d*)CT?d& 31.business risks 经营风险
A,r*%&4~ Og=*R6i 32.appropriateness 适当性
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"D?z Hwo$tVa:= 34.management representations 管理层声明
T\w?$ s nqwAQhzy( 35.going concern assumption 持续经营假设
ynA|}X 8,0YD#x 36.audit plan 审计计划
u7?$b!hG^C 22f`LoM 37.significant audit areas 重点审计领域
.U T@p bdGIF'p% 38.error 错误
6N)!aT9eo J|&JD? 39.fraud舞弊
dt2$`X18 gJ2>(k03y 40.modified or additional procedures 修改或追加审计程序
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]p_@@QTC Sm~l:v0% 42.transactions without substance 虚假交易
hWH:wB XJLQ{ 43.unusual pressures 异常压力
$95h2oXt f4L`.~b'hb 44.the suspected noncompliance 涉嫌存在违法行为
SM`w;?L:? &ZL3{M 45.materialiy 重要性
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S=\l@EW dnj}AVfQx 46.exceed the materiality level 超过重要性水平
=m5SK5vLKT /4xki_} 47.approach the materiality level 接近重要性水平
J!:SPQ 'Ysx= 48.an acceptably low level 可接受水平
0_CN/5F Q>n|^y6 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
}1>[ qIld;v8w"g 50.misstatements or omissions 错报或漏报
Yv:55+ e!| v%fu 51.aggregate 总计
i86>] A^p[52` 52.subsequent events 期后事项
ar:+;.n To?W?s 53.adjust the financial statements 调整财务报表
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U#3J0+! cK 06]-Y 55.audit risk 审计风险
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qu|B4?Y/CR jAud {m*T 58.material misstatement 重大的错报
gB<3-J1R W^G>cC8.L 59.tolerable misstatement 可容忍错报
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j\m_o% 4 :sCqjz 查看《
注会考试《审计》中的128个英文单词(二) 》
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