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1G R^*baiXVI 1.audit
审计 O[C4xq )e,O+w" 2.attestation 鉴证
]h,rgO; \uJRjw+ 3.credibility 可信赖程度
kJ_8| T[bC Y 6 4.audit of financial statements 财务报表
审计 ">oySo.B? m|aK_ 5.agreed-upon procedures 执行商定程序
f_jhQ..g<g *i]?J 6.high levels of assurance 高水平保证
HYfGu1j?X fgdR:@]- 7.compilation 编制
XnQR(r)pR2 g F*AS(9 8.reliability 可靠性
C_Ewu*T7 Vb(b3 9.relevance 相关性
pUXoSnIq: =:^aBN# 10.professional skepticism 职业谨慎
P0n1I7| 9 %T??- 11.objectivity 客观性
"Wwu Ty| 43PLURay 12. professional competence 专业胜任能力
}4A] x`3 RRIh;HhX 13.Senior/CPA-in-charge 项目经理
*5%vU|9b y?<KN0j 14.audit engagement letter 业务约定书
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15.recurring audit 连续审计
lT|Gkm<G N*o{BboK; 16.the client 委托人
t*gZcw5 r XMrk2]_ 17.change
CPA 更换
注册会计师 4E39]vb 0<uek 18.the existing CPA 现任注册
会计师
^m |@pp hx:q@[ +J/ 19.the successor CPA 后任注册
会计师 }Kp!, 8=`L#FkRp 20.the preceding CPA前任
注册会计师 $4nAb^/ %F;BL8d 21.issue the audit report 出具审计报告
MuoE~K2 gM&IV{k3 22.expert 专家
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hmu>s' 23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况
9TW[;P2> ) \MP~}t}c 25.assess material misstatement risks评估重大错报风险
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wJOw| $DL}jH^S 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
b@Ej$t& vMT f^V 27.a general knowledge of —— 初步了解―――的情况
K-0=#6?y4 u 272)@R 28.a more knowledge of—— 进一步了解的情况
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Uj<[O 29.the prior year‘s working papers 以前年度
工作底稿
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30.minutes of meeting 会议纪要
\^!;r 9z=A 3UZd_?JI[^ 31.business risks 经营风险
+Nt4R:N Mog>W&U 32.appropriateness 适当性
2S?7j[@%i` vO}r(kNJ 33.accounting estimate 会计估计
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tl4%j 1Bj.MQ^ 34.management representations 管理层声明
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`- A)f-r 35.going concern assumption 持续经营假设
m$T5lKn}U? 4p:d#,?r 36.audit plan 审计计划
yw^Pok5. 5\Q Tm; 37.significant audit areas 重点审计领域
my (@~' !oWB5x~:P 38.error 错误
,mHME~ [o)K1>>7 39.fraud舞弊
7%*#M#(T s L^+$Mq6 40.modified or additional procedures 修改或追加审计程序
F.[%0b E Tagf7tw4 41.misappropriation of assets 侵占资产
0<,{poMM EXDDUqZ5\ 42.transactions without substance 虚假交易
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21r 4ud(5m;Rle 43.unusual pressures 异常压力
GG%b"d- %*R, ceuI 44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性
}Fe6L;^; l_g$6\&| 46.exceed the materiality level 超过重要性水平
IW~R{ ]6 O_FB^BB 47.approach the materiality level 接近重要性水平
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Fs/CW\ 48.an acceptably low level 可接受水平
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^^a6 (b 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
A@A8xn% zp}7p~#k^ 50.misstatements or omissions 错报或漏报
^'`b\$km-0 tOIqX0dWd 51.aggregate 总计
x[0T$ z|#*c5Y9w 52.subsequent events 期后事项
\Zj%eW!m 7^eyO&4z 53.adjust the financial statements 调整财务报表
>h7(kj: AyE*1 FD 54.perform additional audit procedures 实施追加的审计程序
pN9 ! -CvmZ:n 55.audit risk 审计风险
UqK.b}s ,^/Wv!uPE 56.detection risk 检查风险
B/agW OSBR2Z;= 57.inappropriate audit opinion 不适当的审计意见
20c5U% E7X6RB b 58.material misstatement 重大的错报
4 &bmt S;~eI8gQ" 59.tolerable misstatement 可容忍错报
m?e/MQr q[s,q3n~ 60.the acceptable level of detection risk 可接受的检查风险
;hT3N UCA \e86'& 查看《
注会考试《审计》中的128个英文单词(二) 》
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