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nn)`eR& 1.audit
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@*ISY 9U<)_E<y 2.attestation 鉴证
380-> 2b4pOM7W 3.credibility 可信赖程度
QR5,_wJ& sK 1m9 4.audit of financial statements 财务报表
审计 H@2v<e@ %V %#y $l 5.agreed-upon procedures 执行商定程序
y/}VtD P\X=* 6.high levels of assurance 高水平保证
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Kcw1uLb 7.compilation 编制
^wO_b'@v LD~Jbq 8.reliability 可靠性
) qyx|D N^Hn9n 9.relevance 相关性
YoF\MT]W q3x;_y^ 10.professional skepticism 职业谨慎
D){"fw+b n.a=K2H:V 11.objectivity 客观性
W\>^[c/ kg?T$}O 12. professional competence 专业胜任能力
2-6.r_ u_4:#~b 13.Senior/CPA-in-charge 项目经理
V8nz-DL{ X&9^&U=e 14.audit engagement letter 业务约定书
qXU:A-IdIl @vdc)vN[/ 15.recurring audit 连续审计
I[g?Ju > urT/+deR 16.the client 委托人
$&= 4.7Yt k,;lyE 17.change
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?8 ycrh5*g 18.the existing CPA 现任注册
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8g[(nxI~ +(z_"[l" 19.the successor CPA 后任注册
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.E E?Qz/*'zv 20.the preceding CPA前任
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yVnHi + 9\:$wMN 21.issue the audit report 出具审计报告
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V4`:Vci Aw o\@ A2r3 23.the board of directors 董事会
+QIGR'3u QH7V_#6bKP 24.knowledge of the entity‘ s business 了解被审计单位情况
-YzQ2#K 'ZGT`'ri 25.assess material misstatement risks评估重大错报风险
`qf\3JT\ ,30FGz^i 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
IS,zy+w K2x6R 27.a general knowledge of —— 初步了解―――的情况
60hNCVq% ldAov\X 28.a more knowledge of—— 进一步了解的情况
< v|%K.yd u [V4OU}% 29.the prior year‘s working papers 以前年度
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1P[I}GW# }t@f|TX 30.minutes of meeting 会议纪要
c$,c`H(~ A~6%,q@^jh 31.business risks 经营风险
cy=I0 }zkL[qu; 32.appropriateness 适当性
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K/f>f; c Iz6ss(UJ 34.management representations 管理层声明
~/j$TT" G0I~&?nDa 35.going concern assumption 持续经营假设
yxaT7Oqh% =@xN(]( 36.audit plan 审计计划
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L!bfh` V*6l6-y~Ih 38.error 错误
cm@jt\D r+t ,J|V 39.fraud舞弊
ZB~l2 =dgo!k 40.modified or additional procedures 修改或追加审计程序
cJxW;WI!, e1^fUOS 41.misappropriation of assets 侵占资产
BCBEX&0hk{ 0n4g$JK7 42.transactions without substance 虚假交易
EX[B/YH zb"rMzCH 43.unusual pressures 异常压力
M0cd-Dn hMNJ'i} 44.the suspected noncompliance 涉嫌存在违法行为
jMN)?6$= If~95fy~c 45.materialiy 重要性
>%9^%p^ ]YCPyc: 46.exceed the materiality level 超过重要性水平
i/NDWVFD _REqT 47.approach the materiality level 接近重要性水平
<e;jWK Oq*n9V 48.an acceptably low level 可接受水平
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Sqv86 50.misstatements or omissions 错报或漏报
q}#iV$dAj TNh=4xQ} 51.aggregate 总计
J"diFz+20 ETM2p1ru0 52.subsequent events 期后事项
,%A)"doaG SXQ@;=]xV 53.adjust the financial statements 调整财务报表
bAdiA2VF' RTK}mhnV 54.perform additional audit procedures 实施追加的审计程序
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C`dkD0_ N5m'To] 58.material misstatement 重大的错报
e,EK,,iY5 \,2gTi,= 59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险
XcOA)'Py N*Yy&[ 查看《
注会考试《审计》中的128个英文单词(二) 》
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