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Sy0Of 1.audit
审计 %cG6=`vR <lZyUd 2.attestation 鉴证
Gxv@ a !q~s-~d^ 3.credibility 可信赖程度
Py\xN $7gzu4f 4.audit of financial statements 财务报表
审计 {55{YDqx /s& xI 5.agreed-upon procedures 执行商定程序
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SX+ 9 7.compilation 编制
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'vj45b <&TAN L 9.relevance 相关性
O_0|Q@ Nkn0G_ 10.professional skepticism 职业谨慎
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%_ E-_)w 11.objectivity 客观性
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D)} H,txbJ 12. professional competence 专业胜任能力
`x$d8(1J`# @/H1}pM~ 13.Senior/CPA-in-charge 项目经理
Xtbuy/8"1 84)$ CA+NX 14.audit engagement letter 业务约定书
W?~G_4 0F=UZf& 15.recurring audit 连续审计
53P\OG^G` CeS8I-, 16.the client 委托人
)u ]J`.OA MBs]<(RJZ 17.change
CPA 更换
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D;P A=!&2( 18.the existing CPA 现任注册
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hLG UkG?6G kW\=Z1\# 19.the successor CPA 后任注册
会计师 v 2k/tT$t Mcc774'*9 20.the preceding CPA前任
注册会计师 6kGIO$xJ) r4dG83qg 21.issue the audit report 出具审计报告
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P482D) &>0=v 23.the board of directors 董事会
!1+L0,I6 >T;"bcb 24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险
?;>s< >4}+\ Q`S 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
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K6~N{:.s LdR}v%EH 28.a more knowledge of—— 进一步了解的情况
>`n0{:.1za ~cy/\/oO 29.the prior year‘s working papers 以前年度
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K2v <8 Nh dCO6 30.minutes of meeting 会议纪要
GBtBmV/` MHVqRYz 31.business risks 经营风险
uljd)kLy4O tf|/_Y2 32.appropriateness 适当性
Y oNg3 #tN)OZA 33.accounting estimate 会计估计
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gSEj/? ~/Aw[>_; 35.going concern assumption 持续经营假设
{5-4^|! X3(:)zUL 36.audit plan 审计计划
8wwqV{O7 /u!I2DF 37.significant audit areas 重点审计领域
'[I_Iu#, [0yKd?e 38.error 错误
.a:"B\B` qWKpnofa 39.fraud舞弊
LkMhS0?(T oaHg6PT! 40.modified or additional procedures 修改或追加审计程序
jU)r~QhN TU$/3fp* 41.misappropriation of assets 侵占资产
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_ 42.transactions without substance 虚假交易
"u Xl I.Co8is 43.unusual pressures 异常压力
bRJYw6oA< _2q4Aaza 44.the suspected noncompliance 涉嫌存在违法行为
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v\Vr 45.materialiy 重要性
VmF?8Vi4 I$\dT1m$ 46.exceed the materiality level 超过重要性水平
'$ ~.x| }C/u>89%q 47.approach the materiality level 接近重要性水平
<P3r+ 1|R ! oLrN/- 48.an acceptably low level 可接受水平
K%Mm'$fTw FviLlly6 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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)pjd*+V E8T4Nh_ 52.subsequent events 期后事项
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a^'1o9 <&n3" 54.perform additional audit procedures 实施追加的审计程序
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g^NdN46% 4;M 56.detection risk 检查风险
mn{8"@Z nZfTK>)A0 57.inappropriate audit opinion 不适当的审计意见
fGcAkEstT! (zWzF_v 58.material misstatement 重大的错报
q]0a8[]3 1.o-2:]E 59.tolerable misstatement 可容忍错报
VCiJ]$`M >MUwT$szs 60.the acceptable level of detection risk 可接受的检查风险
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/[/z-g GD}3r:wDs 查看《
注会考试《审计》中的128个英文单词(二) 》
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