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审计
)#=J<OpG ?e7]U*jEU 2.attestation 鉴证
^t;z;.g r~4uIUE{ 3.credibility 可信赖程度
J$dwy$n IrLGAQ0 4.audit of financial statements 财务报表
审计 rwm^{Qa HgI!q<) 5.agreed-upon procedures 执行商定程序
>| R'dF} !IxO''4 6.high levels of assurance 高水平保证
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qNp1<QO0 GIC1]y-' 8.reliability 可靠性
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. 9.relevance 相关性
)Fw/Cu /ZLY@&M 10.professional skepticism 职业谨慎
!vnQ;g5 0#q=-M/?` 11.objectivity 客观性
qe~x?FO_> nwRltK 12. professional competence 专业胜任能力
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won :6^7l/p 13.Senior/CPA-in-charge 项目经理
QLA.;`HIE UM}u(;oo%) 14.audit engagement letter 业务约定书
U84W(X @ZKf3,J0 15.recurring audit 连续审计
I.2J-pu} C0rf 16.the client 委托人
AOf4y&B>q Y.tx$% 17.change
CPA 更换
注册会计师 s\ IKSoE gEA SYIQ 18.the existing CPA 现任注册
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0D X_*f 1J@Iekat 19.the successor CPA 后任注册
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注册会计师 6%D9;-N) Xlo7enzY 21.issue the audit report 出具审计报告
DL]tg[w{ v9$!v^U"D 22.expert 专家
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_XR] 24.knowledge of the entity‘ s business 了解被审计单位情况
Ia&R/I "tK%]c d- 25.assess material misstatement risks评估重大错报风险
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mNNk 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
+2tQFV; EeIDlm0o 27.a general knowledge of —— 初步了解―――的情况
6|TSH$w_ 1GY2aZ@ 28.a more knowledge of—— 进一步了解的情况
;"3B,Yj N^^0j, 29.the prior year‘s working papers 以前年度
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S{YzHK (!j#u)O 30.minutes of meeting 会议纪要
?b7\m":' rS8a/d~;0 31.business risks 经营风险
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> UlvT- w =^.ICyb@ 32.appropriateness 适当性
p!.~hw9 s-i|P 33.accounting estimate 会计估计
\-<BUG]= WJ7|0qb 34.management representations 管理层声明
HpwMm^ ${Z0@G+ 35.going concern assumption 持续经营假设
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99m2aT() T t;F- 38.error 错误
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QdC t=_^$M,yr 39.fraud舞弊
pO]gf$ `-NK:;^ 40.modified or additional procedures 修改或追加审计程序
5&Oc`5QD ^l &lwSRVt 41.misappropriation of assets 侵占资产
_03?XUKV d@%"B($nR 42.transactions without substance 虚假交易
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J3$>~?^1 43.unusual pressures 异常压力
$KHm5*;nd )U^=`* 7 44.the suspected noncompliance 涉嫌存在违法行为
jU,Xlgz(A f~IJ4T2#N 45.materialiy 重要性
k.T=&0J_1 =Q#I@SVp2$ 46.exceed the materiality level 超过重要性水平
5>532X(0 9hp&HL)BOa 47.approach the materiality level 接近重要性水平
f%Q)_F[0D4 Uj@th 48.an acceptably low level 可接受水平
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&$"#hGg %&ejO=r 50.misstatements or omissions 错报或漏报
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sJHVnMA i,Ct AbMx 52.subsequent events 期后事项
56.!L sEhvx+( 53.adjust the financial statements 调整财务报表
%L|fTndKH =]5tYIU 54.perform additional audit procedures 实施追加的审计程序
L3&Ys3-h CEy\1D 55.audit risk 审计风险
3bEcKA_z( nep#L>LP$x 56.detection risk 检查风险
*X5)9dq =?sG~ 57.inappropriate audit opinion 不适当的审计意见
1ni+)p>] 3o.x<G( 58.material misstatement 重大的错报
;$p !dI\-Q K7}.# *% ~ 59.tolerable misstatement 可容忍错报
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TG2#$Bq1 jP@ @<dt 查看《
注会考试《审计》中的128个英文单词(二) 》
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