!{SEm"J^ {xOu*8J 1.audit
审计 Wve ^2lkoK ZI5UQH/ 2.attestation 鉴证
zis-}K< UH[ YH;3O 3.credibility 可信赖程度
6H3_qx 6jKM,%l 4.audit of financial statements 财务报表
审计 `Rjc
J?r \0b",|"3 5.agreed-upon procedures 执行商定程序
0ai4%=d- wl!'Bck= 6.high levels of assurance 高水平保证
~kYF/B2* @w2}WX> 7.compilation 编制
[TNYPA>{ O
*jNeYA 8.reliability 可靠性
L:'Y#VI{ AjZT- Q0L 9.relevance 相关性
|Q7Ch]G Z-:$)0f 10.professional skepticism 职业谨慎
5m_@s?P[ *aTM3k)Zs 11.objectivity 客观性
~r!j VK>^ qT}&XK`Q^ 12. professional competence 专业胜任能力
8_KXli}7= b#$:XS 13.Senior/CPA-in-charge 项目经理
/AWHG._ LxMOs Nv 14.audit engagement letter 业务约定书
vnIxI a $bD!./fl 15.recurring audit 连续审计
m@jOIt!< y*zZ }> 16.the client 委托人
b5yb~;0 q.MM|;_u` 17.change
CPA 更换
注册会计师 !lHsJ)t bk5~t' 18.the existing CPA 现任注册
会计师
W[YcYa_tQ
D@\97t+ 19.the successor CPA 后任注册
会计师 15 SIZ:Q S~m*t i( 20.the preceding CPA前任
注册会计师 1a
%*X UT DNL
TJrN 21.issue the audit report 出具审计报告
&\1Dy}: k"AY7vq@!P 22.expert 专家
C?b Mj[$ L@v0C) 23.the board of directors 董事会
{9P<G]Z 6#dx%TC 24.knowledge of the entity‘ s business 了解被审计单位情况
NbgP,- }LE.kd& 25.assess material misstatement risks评估重大错报风险
`L:wx5? 0k3^+#J 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
a3p|>M6E &(wik#S 27.a general knowledge of —— 初步了解―――的情况
eYS
L V9\ 28.a more knowledge of—— 进一步了解的情况
78 3a Z8 ~PS%^zxyn 29.the prior year‘s working papers 以前年度
工作底稿
KxiZ
x I qf
]ax!bK 30.minutes of meeting 会议纪要
;r8,Wx@f1C <$ '#@jW 31.business risks 经营风险
bp5hS/A^1w
.i`+} @iA 32.appropriateness 适当性
|n]^gTJt '
Bdvqq 33.accounting estimate 会计估计
JlGyGr^MD ;9 b?[G 34.management representations 管理层声明
I /RvU, |[xi"E\ 35.going concern assumption 持续经营假设
GVFD_;j' 1=#`&f5f& 36.audit plan 审计计划
!74*APPHR ~*G I<n 37.significant audit areas 重点审计领域
vUj7rDT| K@W~ 38.error 错误
?ILNp`k F5)Ta?3|"< 39.fraud舞弊
<:/V`b3a Ip?Ueaei 40.modified or additional procedures 修改或追加审计程序
A.y"R)G l$PO!JRD 41.misappropriation of assets 侵占资产
l1!i3m'x j^:\a\-1 42.transactions without substance 虚假交易
`/Z8mFs Y -!7QH' 43.unusual pressures 异常压力
JQI`9$asuC
c9DX 44.the suspected noncompliance 涉嫌存在违法行为
wxvt:== CYG'W FvZZ 45.materialiy 重要性
uy 7)9w vzy/Rq 46.exceed the materiality level 超过重要性水平
Cc9<ABv? +Hv%m8'0| 47.approach the materiality level 接近重要性水平
QZ
h|6&yI )W uuU [( 48.an acceptably low level 可接受水平
`[Kh[| cLJ|VD7 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
]ujH7T 7Nx@eoZ 50.misstatements or omissions 错报或漏报
#& Rx( L"#Tas\5 51.aggregate 总计
7dN]OUdi 'X{7b
< 52.subsequent events 期后事项
YjLPW@ Cl i k 53.adjust the financial statements 调整财务报表
(r:WG!I, , lT8gQ|u 54.perform additional audit procedures 实施追加的审计程序
3-tp94`8}t h&.9Q{D 55.audit risk 审计风险
!0E$9Xon C$M^<z
56.detection risk 检查风险
m
n4j#- <S TwylL 57.inappropriate audit opinion 不适当的审计意见
nM\Wa
'j>^L 58.material misstatement 重大的错报
S ^2'O7uj
PDM>6U 59.tolerable misstatement 可容忍错报
;/>~|@ B8;_h#^q 60.the acceptable level of detection risk 可接受的检查风险
C[ <&%=
z{;W$SO
2 查看《
注会考试《审计》中的128个英文单词(二) 》
tWL9>7]G 3p$ZHH.UP