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1.audit
审计 R#s)r P:hBt\5B 2.attestation 鉴证
t0( A4E [xbSYu,& 3.credibility 可信赖程度
df*#!D7oz OstQqV%@ 4.audit of financial statements 财务报表
审计 +xRK5+}9 >>QY'1Eu 5.agreed-upon procedures 执行商定程序
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k2 1ufp qqk 6.high levels of assurance 高水平保证
ud63f`W]4 nxO"ua 7.compilation 编制
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0}`K 8.reliability 可靠性
#{6{TFx\ /RG:W0=K 9.relevance 相关性
>d(~#Z` `oAW7q)~ 10.professional skepticism 职业谨慎
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C+>*>+ 11.objectivity 客观性
kc2PoJ AKY1o.>z 12. professional competence 专业胜任能力
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!P . 13.Senior/CPA-in-charge 项目经理
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O=}=2 gx-2v|pZ 14.audit engagement letter 业务约定书
@hl.lq mJ<=n?{Z 15.recurring audit 连续审计
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Z Cw~q4A6' 16.the client 委托人
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CPA 更换
注册会计师 2_)\a(.Qu 50"pbzW 18.the existing CPA 现任注册
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l\f*d6o hz{`h 19.the successor CPA 后任注册
会计师 .7O*pJ2(H [m->5H 20.the preceding CPA前任
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'>M7. 21.issue the audit report 出具审计报告
I.I`6(Cb T!uM+6|Y 22.expert 专家
(|F*vP' J f@H/luW 23.the board of directors 董事会
[.K1iZyTi Upx G@b 24.knowledge of the entity‘ s business 了解被审计单位情况
H!c@klD 1kz\IQ{ 25.assess material misstatement risks评估重大错报风险
2v :]tj 3W V"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
pD(j'[ K:J3Z5" 27.a general knowledge of —— 初步了解―――的情况
},uF4M.K O8^A5,2@3> 28.a more knowledge of—— 进一步了解的情况
\c,ap49RC 1v#%Ei$6`t 29.the prior year‘s working papers 以前年度
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'FVz& 30.minutes of meeting 会议纪要
/{Is0+) y@1+I~@ 31.business risks 经营风险
!H#bJTXB W'els)WJ|x 32.appropriateness 适当性
.GbX]?dN T=<@]$? 33.accounting estimate 会计估计
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E 34.management representations 管理层声明
xP_cQwm`1 MvuQz7M#d 35.going concern assumption 持续经营假设
Qd)q([ Y2|#V# 36.audit plan 审计计划
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>/{@C 37.significant audit areas 重点审计领域
hZdoc< V4hiGO[ 38.error 错误
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& 39.fraud舞弊
j~"Q3P;V 8Pfb~&X^Ws 40.modified or additional procedures 修改或追加审计程序
`-.%^eIp ?U%QG5/> 41.misappropriation of assets 侵占资产
dW_KU} D!@Ciw 42.transactions without substance 虚假交易
vNVox0V )(A]Ln4 43.unusual pressures 异常压力
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bW$,?8( 44.the suspected noncompliance 涉嫌存在违法行为
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E 45.materialiy 重要性
QFE:tBHe UG'Q]S#! 46.exceed the materiality level 超过重要性水平
7z/|\D_{ kd>hhiz| 47.approach the materiality level 接近重要性水平
#[,IsEpDO1 63^O|y\W8 48.an acceptably low level 可接受水平
h mvfw:Nq4 s0\X ^ 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
%!]@J[*1 :C7_Jp*Qv 50.misstatements or omissions 错报或漏报
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Olt`:;j- f}aL-N~ 52.subsequent events 期后事项
cq5jP Z} <S\jpB 53.adjust the financial statements 调整财务报表
pqk?|BvpK_ "K ~ 54.perform additional audit procedures 实施追加的审计程序
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Fb4SUR t,QyfN 55.audit risk 审计风险
$g@=Z" %;cddLQ\xY 56.detection risk 检查风险
D~biKrg?= 0+iu(VbF 57.inappropriate audit opinion 不适当的审计意见
Jy^u? #~#R- 58.material misstatement 重大的错报
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9]P KmMzH`t}` 59.tolerable misstatement 可容忍错报
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B,<da1(a 60.the acceptable level of detection risk 可接受的检查风险
Ed"h16j?z rk&IlAE 查看《
注会考试《审计》中的128个英文单词(二) 》
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