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审计
;p U=> 'CkN 2.attestation 鉴证
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_Uy]_ |Vq&IfP 3.credibility 可信赖程度
w:~Y@b~D Pu-/*Fx 4.audit of financial statements 财务报表
审计 <F7g;s'q9 =O?#>3A} 5.agreed-upon procedures 执行商定程序
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O{1u%P 6.high levels of assurance 高水平保证
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0O,A9 7.compilation 编制
$*Z Zh pHpHvSI 8.reliability 可靠性
!o k6*m jj&4Sv#> 9.relevance 相关性
*gxo!F} <y30t[.E6 10.professional skepticism 职业谨慎
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H]q $4j$c|S! 11.objectivity 客观性
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9^5D28y 12. professional competence 专业胜任能力
^Nu0+S on=I*?+R 13.Senior/CPA-in-charge 项目经理
l*+5WrOS *~0Ko{Avc 14.audit engagement letter 业务约定书
J"TM[4^\Y $^1L|KgXp 15.recurring audit 连续审计
49("$! cx(W{O"Jb 16.the client 委托人
.;'3Roi l`}Ag8Q 17.change
CPA 更换
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.M$}.v 1>!wm0;x 19.the successor CPA 后任注册
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注册会计师 %%w/;o!c VZJ[h{ 6 21.issue the audit report 出具审计报告
rq.S0bzH >(t_ 22.expert 专家
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\\WIu? NQD*8PGfj 24.knowledge of the entity‘ s business 了解被审计单位情况
$YM6}D@ {D( _" 25.assess material misstatement risks评估重大错报风险
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@& $m:4'r 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
:Gdfpz-{? -p:X]Ov 27.a general knowledge of —— 初步了解―――的情况
F9|\(St & f~3_Rv! 28.a more knowledge of—— 进一步了解的情况
jb~/>I^1 y@L-qO+{& 29.the prior year‘s working papers 以前年度
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8>}^W ,;2x.We 30.minutes of meeting 会议纪要
sPee"9%, =7Wr 31.business risks 经营风险
':v@Pr| zgdOugmmt_ 32.appropriateness 适当性
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QjzI# 33.accounting estimate 会计估计
06&:X^ U1>VKP;5Nn 34.management representations 管理层声明
.Fy f4^0 ]/p)XHKo 35.going concern assumption 持续经营假设
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~ _TRO2p0 36.audit plan 审计计划
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!GoXI 38.error 错误
}/%(7Ff{ }wJDHgt]-p 39.fraud舞弊
<V3N!H_d H nRd 40.modified or additional procedures 修改或追加审计程序
;(kU:b|j \?bp^BrI 41.misappropriation of assets 侵占资产
NY5?T0/[ |$r|DX1[ 42.transactions without substance 虚假交易
6E!C xXUX @+v;B: 43.unusual pressures 异常压力
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2EeWcTBU}. 45.materialiy 重要性
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t{3$ 47.approach the materiality level 接近重要性水平
#Fua^]n 0Wf,SYx`s 48.an acceptably low level 可接受水平
kQRkby JZ[~3swR 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
k-LB %\p iB Ld*B|#K 50.misstatements or omissions 错报或漏报
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c1IK9X* 2EubMG 52.subsequent events 期后事项
4s<*rKm~ C(:tFuacpw 53.adjust the financial statements 调整财务报表
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j# 54.perform additional audit procedures 实施追加的审计程序
OBF2?[V~ ,6Kx1 c 55.audit risk 审计风险
$I L7c]Gw FTtGiGd|Zy 56.detection risk 检查风险
5@$b@jTd +"!,rZ7,A 57.inappropriate audit opinion 不适当的审计意见
t@Qs&DZ7k Ks.pb !r 58.material misstatement 重大的错报
K8.=bGyg p7Yej(B 59.tolerable misstatement 可容忍错报
a.a5qwG <;d? E%` 60.the acceptable level of detection risk 可接受的检查风险
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Efsfuv 查看《
注会考试《审计》中的128个英文单词(二) 》
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