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;dUqXUu kF *^" Cn 1.audit
审计 !bD`2m[Q .zyi'Kj 2.attestation 鉴证
3Q(#2tL= n&uD=- 3.credibility 可信赖程度
#%tN2cFDN (A8X|Y 4.audit of financial statements 财务报表
审计 (/l9@0Y.t V,Br|r$l( 5.agreed-upon procedures 执行商定程序
1=%\4\ {wp"zaa 6.high levels of assurance 高水平保证
gnSb)!i>z <P1sK/IZb 7.compilation 编制
}Pe0zx.Ge H23-%+*J 8.reliability 可靠性
cw{[% 7 }<kpvd+ps= 9.relevance 相关性
0/JusQ Rm!Iv&{ 10.professional skepticism 职业谨慎
e|ngnkf(G JB= L\E} 11.objectivity 客观性
p1L8g[\ $n?@zd@53 12. professional competence 专业胜任能力
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sP5\R# 13.Senior/CPA-in-charge 项目经理
BI-xo}KI <ibEo98 14.audit engagement letter 业务约定书
}-R|f_2Hp H-o>|C 15.recurring audit 连续审计
\{[Gdj` EBN'u&zX 16.the client 委托人
n089tt=TE (1(dL_? 17.change
CPA 更换
注册会计师 o4CgtqRs e " f/ 18.the existing CPA 现任注册
会计师
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20.the preceding CPA前任
注册会计师 Ul@yXtj Jiljf2h 21.issue the audit report 出具审计报告
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L}1|R*b 22.expert 专家
c_li.]P lXS.,#lp 23.the board of directors 董事会
c} GH|i Eh)PZvH 24.knowledge of the entity‘ s business 了解被审计单位情况
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hROd 25.assess material misstatement risks评估重大错报风险
+KV`+zic+ *1fq :-- 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
W4Ey]y" c-L1 Bkw 27.a general knowledge of —— 初步了解―――的情况
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[=1Y =Vv"\p8 28.a more knowledge of—— 进一步了解的情况
K"O+`2$ gUs.D_* 29.the prior year‘s working papers 以前年度
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ndn)}Z!0h -rSpgk0wL 30.minutes of meeting 会议纪要
B\,pbOE?# F(J6 XnQ 31.business risks 经营风险
gwj+~vSfi 3: 'eZcM 32.appropriateness 适当性
)A}u)PH4O \YE(E04w57 33.accounting estimate 会计估计
5J^S-K^r 9K`(Ys& 34.management representations 管理层声明
Lj"@JF;c *UVo>; 35.going concern assumption 持续经营假设
(*>%^ C? ]Z?y\L*M- 36.audit plan 审计计划
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8X,dVX5LT 38.error 错误
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ztcV[{[g /gWaxR*m 40.modified or additional procedures 修改或追加审计程序
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KTr7z^ 41.misappropriation of assets 侵占资产
i^9 ,. $<1 !2-f%x]tO 42.transactions without substance 虚假交易
R_IUuz$e WC6yQSnY& 43.unusual pressures 异常压力
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;BG 44.the suspected noncompliance 涉嫌存在违法行为
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{t<E*5N]a .E H&GX 46.exceed the materiality level 超过重要性水平
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sQM 47.approach the materiality level 接近重要性水平
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#NU@7Q[4 c2Q KI~\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
h$p]M^Z7 |\/`YRg> 50.misstatements or omissions 错报或漏报
*3.K; Ic; zSy^vM;6zf 51.aggregate 总计
?VUU[h8"v5 %b8ig1 52.subsequent events 期后事项
"DN0|%`M/ 6_Ps*Ed 53.adjust the financial statements 调整财务报表
=<yMB d\ '%Cc!63t* 54.perform additional audit procedures 实施追加的审计程序
]Sj<1tx7f O;zq(/,-l 55.audit risk 审计风险
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Xbmb8 56.detection risk 检查风险
'q3<R%^Q }W2FF 57.inappropriate audit opinion 不适当的审计意见
WP5cC@x |/^ KFY" 58.material misstatement 重大的错报
=VC"X ?N ,7HlYPec 59.tolerable misstatement 可容忍错报
z):LF< /thFs4 60.the acceptable level of detection risk 可接受的检查风险
Z hqGUb bVLBqa= 查看《
注会考试《审计》中的128个英文单词(二) 》
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