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1.audit
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2.attestation 鉴证
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Yd4 3PA 3.credibility 可信赖程度
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3G 4.audit of financial statements 财务报表
审计 ,%7>%*nhk $q,2VH :Ip 5.agreed-upon procedures 执行商定程序
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|`[0U {Qbg'|HO=l 7.compilation 编制
P}hHx<L Uo?g@D 8.reliability 可靠性
Xc~yr\%] \Fg%V> 9.relevance 相关性
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/ap3>xkt N\{Xhr7d 11.objectivity 客观性
cB#5LXbCE y "6;O 0 12. professional competence 专业胜任能力
xa#;<8 iV tb36c<U- 13.Senior/CPA-in-charge 项目经理
KSkT6_< C$?gt-tJ' 14.audit engagement letter 业务约定书
k?]`PUrV v,bCj6 15.recurring audit 连续审计
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16.the client 委托人
f_v@.vnn. 8h"Val|qP 17.change
CPA 更换
注册会计师 Aiyx!Q6vT nk=+6r6 18.the existing CPA 现任注册
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MYNNeO MiHa'90{K 19.the successor CPA 后任注册
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K|[p4*6 qj|P0N{7 20.the preceding CPA前任
注册会计师 SQ&nQzL *-Y`7=^$ 21.issue the audit report 出具审计报告
z OwKh>] -;]m4R)z 22.expert 专家
Lv;% z CVUA7eG+ 23.the board of directors 董事会
*UL++/f _mSDz=!Z3 24.knowledge of the entity‘ s business 了解被审计单位情况
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)B"k;dLm 25.assess material misstatement risks评估重大错报风险
aia`mO] _yx~t 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
2IMU & >Sc)?[H 27.a general knowledge of —— 初步了解―――的情况
b0X<)1O rdj_3Utv 28.a more knowledge of—— 进一步了解的情况
U)CGRh8%+ zD}@QoB 29.the prior year‘s working papers 以前年度
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]~Rp 30.minutes of meeting 会议纪要
;IV DA=#T2)p 31.business risks 经营风险
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5 f6/<lS oW 32.appropriateness 适当性
v@,n]" oVZI([O 33.accounting estimate 会计估计
b0VEMu81k M~/Pk7CC 34.management representations 管理层声明
vbA<=V*P @FNaCmBX 35.going concern assumption 持续经营假设
{"v~1W) I:|<};mm 36.audit plan 审计计划
.4CCR[Het Y5mQY5u| 37.significant audit areas 重点审计领域
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C}4 PI G3kJ 38.error 错误
ujin+;1 \_vjc]? 39.fraud舞弊
y<9' 3\ ?.{SYaS 40.modified or additional procedures 修改或追加审计程序
@n|Mr/PAj srbES6 41.misappropriation of assets 侵占资产
bm>N~DC KUD.hK. 42.transactions without substance 虚假交易
(r6'q0[ mV>l`&K= 43.unusual pressures 异常压力
P^3`znq{ ;{L ~|q J 44.the suspected noncompliance 涉嫌存在违法行为
1j_gQ,'20 rtSG-_[i 45.materialiy 重要性
k3PFCl~e @GVONluyU` 46.exceed the materiality level 超过重要性水平
:?!b\LJ2^ NZb}n`: 47.approach the materiality level 接近重要性水平
60\`TsFobT 42oW]b%P{; 48.an acceptably low level 可接受水平
ohJo1}{ zH5pe 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
G-6k[-@-v vZiuElxKi 50.misstatements or omissions 错报或漏报
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A:$4cacu9 1agNwFd~ 52.subsequent events 期后事项
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T?g%I Te6cw+6 55.audit risk 审计风险
<rihi:4K =vs]Kmm 56.detection risk 检查风险
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o/. H/2dVUU 57.inappropriate audit opinion 不适当的审计意见
JT p+&NS ~tc,p 58.material misstatement 重大的错报
1j*E/L wS7nTZfw 59.tolerable misstatement 可容忍错报
*t{^P*pc S[;d\Z]~ 60.the acceptable level of detection risk 可接受的检查风险
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OZR{+YrB^ 查看《
注会考试《审计》中的128个英文单词(二) 》
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