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;uP^ O* )BJOPa 1.audit
审计 |/Y!R>El iR8;^C.aT 2.attestation 鉴证
@V@<j)3P i98PlAq)B 3.credibility 可信赖程度
2P{! n#" o =F!&]+ 4.audit of financial statements 财务报表
审计 ! \5)!B L Z3=K`gj 5.agreed-upon procedures 执行商定程序
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a)6?:nY$ 6.high levels of assurance 高水平保证
6\%#=GG %6Y}0>gY 7.compilation 编制
Xob(4 =,&{ &m) 8.reliability 可靠性
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?3i<^@? 9.relevance 相关性
1 -R4A7+3 3ZvQUH/{W 10.professional skepticism 职业谨慎
6^FUuj. 0 4oMgH>Vd 11.objectivity 客观性
k_Lv\'Ok eO{2rV45O 12. professional competence 专业胜任能力
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SK_N|X]. 13.Senior/CPA-in-charge 项目经理
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lNk 14.audit engagement letter 业务约定书
Xj:\B] v] Ju.T.)H 15.recurring audit 连续审计
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LO2l 0f;|0siTAm 16.the client 委托人
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:;Npk9P(N 17.change
CPA 更换
注册会计师 (&/~q:a> C4|79UG>s 18.the existing CPA 现任注册
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j'UWgwB ={{q_G\WD 19.the successor CPA 后任注册
会计师 >-(,BfZ SWNT}{x] 20.the preceding CPA前任
注册会计师 AO8%!+"_ \JNWL yw 21.issue the audit report 出具审计报告
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22.expert 专家
WTZuf9: U{HBmSR 23.the board of directors 董事会
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\r&(l1R 6O'Y@9# 25.assess material misstatement risks评估重大错报风险
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@~IZ%lEQsD 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
;]2d%Qt iF"kR]ZL 27.a general knowledge of —— 初步了解―――的情况
#jw%0H;l] ^K^rl9 28.a more knowledge of—— 进一步了解的情况
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"l.j 29.the prior year‘s working papers 以前年度
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oN]sZ 30.minutes of meeting 会议纪要
3[%n@i4H| Sqla+L* 31.business risks 经营风险
` )~CT ?C_Y2JY 32.appropriateness 适当性
PxJvE*6^H >< Qp%yT 33.accounting estimate 会计估计
{.r9l .L_ Hk 34.management representations 管理层声明
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uecjR8\e <@qJsRbhK 36.audit plan 审计计划
w.Go]dpK YKa9]Q 37.significant audit areas 重点审计领域
!:1BuiL L#/<y{ 38.error 错误
$XrX(l5 B)Dsen 39.fraud舞弊
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h.hgyt 42.transactions without substance 虚假交易
<J^94-[CF D*)"?LG 43.unusual pressures 异常压力
e`%<D[- alZ83^YN' 44.the suspected noncompliance 涉嫌存在违法行为
l/bZE.GJ <;NxmO<%\ 45.materialiy 重要性
}M9I]\ +kOXa^K 46.exceed the materiality level 超过重要性水平
kJ B u7 4pFoSs?\ 47.approach the materiality level 接近重要性水平
LLwC*) # e41r!od 48.an acceptably low level 可接受水平
s%)>O{{) <GoZ> 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
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50.misstatements or omissions 错报或漏报
r7*'s +InFv"wt 51.aggregate 总计
$eh>.c'&] .OD{^Kq2 52.subsequent events 期后事项
l`*R !\ _MUSXB' 53.adjust the financial statements 调整财务报表
~"WN4 q]m$%> 54.perform additional audit procedures 实施追加的审计程序
EBplr , 2sT\+C&H 55.audit risk 审计风险
?,*KA Gg% Yfx'7gj 56.detection risk 检查风险
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!' 4G=KyRKh 58.material misstatement 重大的错报
rNX]tp{j 6>/g`%`N 59.tolerable misstatement 可容忍错报
h, P#)^" MH_3nN 60.the acceptable level of detection risk 可接受的检查风险
7By&cdl <z-+{-?z~ 查看《
注会考试《审计》中的128个英文单词(二) 》
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