4p
;`C z,p~z*4 1.audit
审计 A]oV"`f `mJ6K&t$< 2.attestation 鉴证
H40p86@M Fq<A 3.credibility 可信赖程度
D'DfJwA wJo}!{bN 4.audit of financial statements 财务报表
审计 <<5(0#y# N5
6g+,w%) 5.agreed-upon procedures 执行商定程序
Fk7')? z$. 88^ 6.high levels of assurance 高水平保证
N<VJ(20y WP'!*[z 7.compilation 编制
E*K;H8}s %l[( Iw 8.reliability 可靠性
&n:.k}/P =-n}[Y}A 9.relevance 相关性
CkQ3#
L <2 e6$W Qd`O 10.professional skepticism 职业谨慎
HQhM'x ;[OH(! 11.objectivity 客观性
i<Zc"v; '7@zGk##( 12. professional competence 专业胜任能力
"@0]G<H
?IT*:A]E 13.Senior/CPA-in-charge 项目经理
v PG},m~- Lk}J8 V^2 14.audit engagement letter 业务约定书
qu{&xjTH8 ;iL#7NG-R 15.recurring audit 连续审计
W.KDVE$}f 8'io$6d= 16.the client 委托人
+VOK%8,p -k e's 17.change
CPA 更换
注册会计师 >_ T-u<E ,w4V?>l 18.the existing CPA 现任注册
会计师
j'"J%e] .4!=p*Y 19.the successor CPA 后任注册
会计师 HY:o+ciH' g(CI;f}y 20.the preceding CPA前任
注册会计师 00~mOK;1 _F|Ek ;y% 21.issue the audit report 出具审计报告
hT+_(>hT GH$ pKB 22.expert 专家
R8Fv{7]c ;"-&1qHN 23.the board of directors 董事会
d|Lj~x| ^o&. fQ* 24.knowledge of the entity‘ s business 了解被审计单位情况
x7<K<k;s u <v7;dF|s 25.assess material misstatement risks评估重大错报风险
?J> LBDjIpR6 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
T!)(Dv8@F _g"<UV*H 27.a general knowledge of —— 初步了解―――的情况
i5@z< \ *#+An<iT ; 28.a more knowledge of—— 进一步了解的情况
&Hs!:43E-< oV78Hq6 29.the prior year‘s working papers 以前年度
工作底稿
$c(nF01 pB0 \\wR 30.minutes of meeting 会议纪要
Y\g3hM ee76L&: 31.business risks 经营风险
w@w(-F!%l kVLS 32.appropriateness 适当性
z 1X` o b,1ePS
33.accounting estimate 会计估计
D_zZXbNc $X,D( 34.management representations 管理层声明
]Gq !`O1 'YSHi\z ]( 35.going concern assumption 持续经营假设
Y9XEP7 J)p
l|I 36.audit plan 审计计划
l}K37f LyFN.2qw 37.significant audit areas 重点审计领域
V1B5w_^>h' <=C!VVk4f 38.error 错误
O)r4?<Q @GW#&\yM 39.fraud舞弊
d5:c^` ?hy& 40.modified or additional procedures 修改或追加审计程序
IF:;`r@% )bscBj@ 41.misappropriation of assets 侵占资产
n,WqyNt* bY~pc\V:`w 42.transactions without substance 虚假交易
toC^LZgZ_6 amY!qg0P* 43.unusual pressures 异常压力
sLxc(d'A ER.}CM6{[ 44.the suspected noncompliance 涉嫌存在违法行为
FVJGL k~w*W X' 45.materialiy 重要性
BLD gt~h# 9p(.A$ 46.exceed the materiality level 超过重要性水平
7J<5f) -e:`|(Mo 47.approach the materiality level 接近重要性水平
P+/e2Y tK\~A,= 48.an acceptably low level 可接受水平
E hMNap}5" $*fMR,~t& 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
[Z$[rOF mc\"yC^s 50.misstatements or omissions 错报或漏报
sd|).;s} [.wYdv35 51.aggregate 总计
-ZLJeY L :"/d|i`T 52.subsequent events 期后事项
}&D32\ #AQV(;r7@ 53.adjust the financial statements 调整财务报表
$qj2w"' j&qub_j"xX 54.perform additional audit procedures 实施追加的审计程序
/%io+94 6T`i/". 55.audit risk 审计风险
qlPT Ll 9XB 8VKu8 56.detection risk 检查风险
}0Ed] f4|rVP|x 57.inappropriate audit opinion 不适当的审计意见
IjnU?Bf 'TB2:W3 58.material misstatement 重大的错报
8
KzkB;=n 2<}%kQ` 59.tolerable misstatement 可容忍错报
e+fN6v5pU =@~Y12o?% 60.the acceptable level of detection risk 可接受的检查风险
X!EP$! "3Y0`&:D 查看《
注会考试《审计》中的128个英文单词(二) 》
5`p.#
uoh7Sz5!^