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:m<&Ff} 1.audit
审计 ;(?tlFc x.-d)]a! 2.attestation 鉴证
os{ iY xuvW6Q; 3.credibility 可信赖程度
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审计 Mm$\j*f/ uj6'T Sl 5.agreed-upon procedures 执行商定程序
Mq$K[]F :C>7HEh-2_ 6.high levels of assurance 高水平保证
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cG-Z 7.compilation 编制
upuN$4m&{ 83c2y;|8 8.reliability 可靠性
m}'_Poc tle`O)&uo 9.relevance 相关性
P)K$+oo ~snj92K 10.professional skepticism 职业谨慎
8)0]cX gNEcE9y2 11.objectivity 客观性
.v+JV6!u es*$/A 12. professional competence 专业胜任能力
:$"{-n lfj5?y 13.Senior/CPA-in-charge 项目经理
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X9)e 14.audit engagement letter 业务约定书
CI{2(.n4 w1G(s$;C 15.recurring audit 连续审计
2Xl+}M.:Y U:TkO=/>: 16.the client 委托人
x{:U$[_ -i8KJzPL f 17.change
CPA 更换
注册会计师 [8Pt$5]^ kxhsDD$@p 18.the existing CPA 现任注册
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X d+H()nR 2{h2]F 19.the successor CPA 后任注册
会计师 OV]xo8a; kK=VG<
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注册会计师 $YX{gk> ceG\Q2 21.issue the audit report 出具审计报告
DDr\Kv)k( Be|! S_Y P 22.expert 专家
zgGysjV )P(S:x'b0 23.the board of directors 董事会
LWM<[8wJ4 /f[Ek5/-0 24.knowledge of the entity‘ s business 了解被审计单位情况
st)is4 h q7f"` 25.assess material misstatement risks评估重大错报风险
DKS1Sm6d0 "0!h-bQN 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
y8$3kXh IMWt!#vuY 27.a general knowledge of —— 初步了解―――的情况
uJ2ZHrJ sg,\!' 28.a more knowledge of—— 进一步了解的情况
X]y8-}Qf zdwQpB,+^ 29.the prior year‘s working papers 以前年度
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Dd1k? ?r !kKMZ 30.minutes of meeting 会议纪要
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)3CM9P'0 31.business risks 经营风险
^(TCUY~f& :XY%@n 32.appropriateness 适当性
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GUu8 N 33.accounting estimate 会计估计
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0Ye/ X}Q4;='C- 35.going concern assumption 持续经营假设
t#.}0Te7 V<9L-7X 8 36.audit plan 审计计划
,&,%B|gT] "9xJ},:- 37.significant audit areas 重点审计领域
T)e2IXGN ug]2wftlQ 38.error 错误
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Ze%S<xT!O 39.fraud舞弊
FC+-|1?C U1:m=!S;x 40.modified or additional procedures 修改或追加审计程序
;cVK2' B5 /8LEWw 41.misappropriation of assets 侵占资产
MX]#|hEeQ 8d*S9p,/ 42.transactions without substance 虚假交易
S!A:/(^WB V<WWtu;3 43.unusual pressures 异常压力
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?` !!L'{beF 44.the suspected noncompliance 涉嫌存在违法行为
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_Bl ,IhQ %)l 45.materialiy 重要性
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U)'YR$2< y"H5> 47.approach the materiality level 接近重要性水平
oPs asa 6/cm TT$i 48.an acceptably low level 可接受水平
}N9PV/a P6%qNR/ 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
gA=Pz[i)p A@~9r9Uf 50.misstatements or omissions 错报或漏报
#*:1C h]B b6S"&hs 51.aggregate 总计
=eY Pm P&Qje7 52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表
JVg}XwR 5xr2 54.perform additional audit procedures 实施追加的审计程序
d0T 8Cwcb Z<|x6% 55.audit risk 审计风险
WS&a9!3; b6;MTz*k> 56.detection risk 检查风险
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~MNst? rui 8x4c 57.inappropriate audit opinion 不适当的审计意见
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lre(]oBXA DPY+{5q2 59.tolerable misstatement 可容忍错报
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lM<S3 Eva&FHRTY 60.the acceptable level of detection risk 可接受的检查风险
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@r &K 查看《
注会考试《审计》中的128个英文单词(二) 》
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