9&|12x$ bUY:XmA 1.audit
审计 j\i;'t}8g F)[XIY&2/ 2.attestation 鉴证
wsdB;
6%$ i}
NkHEK 3.credibility 可信赖程度
I{*.htt{ kx;xO>dC 4.audit of financial statements 财务报表
审计 <=5,(a5g \UkNE5 5.agreed-upon procedures 执行商定程序
e{qp!N1! PU]7c2.y 6.high levels of assurance 高水平保证
Y%n{`9= T_5*iwI 7.compilation 编制
XC+F! R @M1yBN 8.reliability 可靠性
~:ub S?,KgMVM 9.relevance 相关性
2ZTyo7P 8S[<[CH 10.professional skepticism 职业谨慎
82^
z-t{ n;S0fg 11.objectivity 客观性
b7>-aem@I l"~h1xk~ 12. professional competence 专业胜任能力
&kr_CP:; 4X(1 13.Senior/CPA-in-charge 项目经理
/jK17}j kG|>_5 14.audit engagement letter 业务约定书
P@! Q1pr :3E8`q~c1 15.recurring audit 连续审计
b3y,4ke" ~,M;+T}[r 16.the client 委托人
#V(Hk )
Z7KB?1{G 17.change
CPA 更换
注册会计师 V;[__w gs`27Gih 18.the existing CPA 现任注册
会计师
@'NaA SB I2Or&
_ 19.the successor CPA 后任注册
会计师 8+g|>{Vov nCSd:1DY 20.the preceding CPA前任
注册会计师 pO 7{3% LzEE]i 21.issue the audit report 出具审计报告
$+)x)1 v0H>iKh7 22.expert 专家
~YT>:Np gl(6m`a> 23.the board of directors 董事会
8YJqM,t5) .x-Z+Rs{g 24.knowledge of the entity‘ s business 了解被审计单位情况
4%c7#AX[T dTU.XgX)1^ 25.assess material misstatement risks评估重大错报风险
4o)\DB?! zM9) .D
H 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
[<3Q$*Ew no\}aTx 27.a general knowledge of —— 初步了解―――的情况
+~pc%3* rTH[?mkf4 28.a more knowledge of—— 进一步了解的情况
m?kIa!GM= g^<q L| 29.the prior year‘s working papers 以前年度
工作底稿
Y"]e H{ =-1^K 30.minutes of meeting 会议纪要
E#HU?<q8 ~:RDw<PWp 31.business risks 经营风险
v,x%^gv 0 J?,!1V= 32.appropriateness 适当性
nF!_q;+Vp !\D]\|Bo 33.accounting estimate 会计估计
xx`8>2T#e 7gR; 34.management representations 管理层声明
"ppb%= %&Q7;? 35.going concern assumption 持续经营假设
^2?O+ =,F Xm:gD6;9 36.audit plan 审计计划
c
402pj
{i7Fu+xZj 37.significant audit areas 重点审计领域
;(iUY/ h[h K&a]pL6D 38.error 错误
RxDxLU2kt m*Lv,yw %a 39.fraud舞弊
WUOPYYW<o &fNE9peQFa 40.modified or additional procedures 修改或追加审计程序
BQfAen] [@l
v]+@ 41.misappropriation of assets 侵占资产
Xy8i
e:D Vwh&^{Eh 42.transactions without substance 虚假交易
,;ruH^ Go+,jT- 43.unusual pressures 异常压力
$^+KR]\q ,tv9+n@x 44.the suspected noncompliance 涉嫌存在违法行为
d\<aJOi+- dgqJ=+z 0y 45.materialiy 重要性
#?|1~
HC @.
]K6qC 46.exceed the materiality level 超过重要性水平
Vi-!E uc (yos 47.approach the materiality level 接近重要性水平
][K8\ g}og@UY7# 48.an acceptably low level 可接受水平
KL\=:iWA ,["|wqM 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
SIBIh- L -0J<R;cVs 50.misstatements or omissions 错报或漏报
rpP+20 v MVU'GHv 51.aggregate 总计
ppo$&W
&z A5H
8+gATK 52.subsequent events 期后事项
{^O/MMB\\% 3/|{>7]1 53.adjust the financial statements 调整财务报表
.+~kJ0~Y T7Qd
I[K%b 54.perform additional audit procedures 实施追加的审计程序
1B]wSvP@ m_ONsZHy 55.audit risk 审计风险
X1PlW8pd U,3K6AZA 7 56.detection risk 检查风险
C]cT*B^ n_NG~/x 57.inappropriate audit opinion 不适当的审计意见
8\t7}8f ScmzbDu 58.material misstatement 重大的错报
`0vy+T5 O
NzdCgY 59.tolerable misstatement 可容忍错报
yT9RNo/w u2m{Yx| 60.the acceptable level of detection risk 可接受的检查风险
2
]6u
Be hr"+0KeX 查看《
注会考试《审计》中的128个英文单词(二) 》
qf&{O:,Z G/;aZ