[Jogt#Fj ] W+PJZn 1.audit
审计 Fx;QU)1l3 fz\9 S 2.attestation 鉴证
vr6MU< q=%RDG+ 3.credibility 可信赖程度
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RP(+&W 4.audit of financial statements 财务报表
审计 >Db;yC& ;\]b T;# 5.agreed-upon procedures 执行商定程序
Bwa'`+bC 0\[Chja 6.high levels of assurance 高水平保证
^G4Py<s |G?htZF 7.compilation 编制
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8.reliability 可靠性
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PW|[ l:j4Ft 8 9.relevance 相关性
)XvilCk1 L1cI`9 10.professional skepticism 职业谨慎
"JlpU-8[0@ Hea;?4Vg 11.objectivity 客观性
9QDFEYG P(+&OoY2 12. professional competence 专业胜任能力
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$,,op( y+"X~7EX 14.audit engagement letter 业务约定书
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uX7b {u#;?u=| 15.recurring audit 连续审计
9y<*8bI v^#~98g] 16.the client 委托人
U)E(`{p] wB!Nc Y\p 17.change
CPA 更换
注册会计师 Tk5W'p|6f E`?3PA8 18.the existing CPA 现任注册
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.^h#_[dp m9.{[K" 19.the successor CPA 后任注册
会计师 aqj@Cjk4Z Uk^B"y_ 20.the preceding CPA前任
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Sfr )N7Y^CN~ 21.issue the audit report 出具审计报告
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j2QmxTa! 23.the board of directors 董事会
>pp5;h8! v7iuL6jl 24.knowledge of the entity‘ s business 了解被审计单位情况
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apVa c K`u(/kz/< 25.assess material misstatement risks评估重大错报风险
ll`>FcQ KG|n 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
NT e5 0{,Z{&E 27.a general knowledge of —— 初步了解―――的情况
?zw|kl " @v <Bk 28.a more knowledge of—— 进一步了解的情况
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7%. 29.the prior year‘s working papers 以前年度
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mi,E- L"o>wYx 30.minutes of meeting 会议纪要
q|!-0B@ 19E8'@ 31.business risks 经营风险
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8fU 32.appropriateness 适当性
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33.accounting estimate 会计估计
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HK8jCa i{`FmrPO~ 34.management representations 管理层声明
o<COm9)i P<X\%_Iat 35.going concern assumption 持续经营假设
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_48 36.audit plan 审计计划
AiEd!u. gMWjk7 37.significant audit areas 重点审计领域
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`*_mP<Ag 6{n!Cb[e 39.fraud舞弊
/aZ+T5O 5=v}W:^v. 40.modified or additional procedures 修改或追加审计程序
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XK-g;)' 8<8:+M} 41.misappropriation of assets 侵占资产
G6/p1xy>o: 5ni~Q 9b 42.transactions without substance 虚假交易
x:),P-~w r:f[mk"-"A 43.unusual pressures 异常压力
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r'^Hg/Jzt nqI@Y) 45.materialiy 重要性
*>|gxM8 wO'TBP 46.exceed the materiality level 超过重要性水平
e1%/26\ ,z;cbsV-{ 47.approach the materiality level 接近重要性水平
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VH9dleZ %E#s\B,w 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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5ymk\Lw }uJu>'1[G 52.subsequent events 期后事项
B8f8w)m :~2vJzp@? 53.adjust the financial statements 调整财务报表
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iII=;:p wSa)*]% 55.audit risk 审计风险
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,?>s>bHV llcb~ 57.inappropriate audit opinion 不适当的审计意见
lAb*fafQy w,#>G07D 58.material misstatement 重大的错报
B"h#C!E 6 :b!F 59.tolerable misstatement 可容忍错报
`uOT+B%R 1S{D6#bE 60.the acceptable level of detection risk 可接受的检查风险
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?}wk.gt> 查看《
注会考试《审计》中的128个英文单词(二) 》
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