\iQ{Q&JR: B$D7}=|kc 1.audit
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< ?{ic2j# 2.attestation 鉴证
NDYm7X*et `E:&a]ul 3.credibility 可信赖程度
J*nWCL dh0n B 4.audit of financial statements 财务报表
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Je &O HY>zgf,0 5.agreed-upon procedures 执行商定程序
Mo4k6@ht_ AU3>v 6.high levels of assurance 高水平保证
f3oGB*5> 8D:0Vhx\I 7.compilation 编制
j[Z<|Da sp8P[W1a 8.reliability 可靠性
P,W(9&KM Zp qb0ro 9.relevance 相关性
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10.professional skepticism 职业谨慎
>j6"\1E+Dz C.N# y`g 11.objectivity 客观性
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12. professional competence 专业胜任能力
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14.audit engagement letter 业务约定书
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b= TW~%1G_v 18.the existing CPA 现任注册
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会计师 T o$D[- GAU7w"sE 20.the preceding CPA前任
注册会计师 j^6,V\;l (MzThGJK_ 21.issue the audit report 出具审计报告
9r=yfc!cS vB Vg/ 22.expert 专家
pv"QgH k< $( 23.the board of directors 董事会
1TlMB RXw }Tb/D8 24.knowledge of the entity‘ s business 了解被审计单位情况
W4&Itj .kc{)d*0K 25.assess material misstatement risks评估重大错报风险
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?Vq9 q_86nvB< 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
'4)4* 3z, ;U[W $w[ 27.a general knowledge of —— 初步了解―――的情况
/WMJ#IE uFnq 3m^u 28.a more knowledge of—— 进一步了解的情况
bPA1>p7 .1F41UyL 29.the prior year‘s working papers 以前年度
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yW@YW_2;4 (Qd@Q,@(s 30.minutes of meeting 会议纪要
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ltZQI| 31.business risks 经营风险
B4t,@,\O F@<^ 32.appropriateness 适当性
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b&P2VqYgl F0KNkL>&g 35.going concern assumption 持续经营假设
g:2\S= ;nw}x4Y[ 36.audit plan 审计计划
2[I[I*"_d aC#{@t 37.significant audit areas 重点审计领域
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9)J)r\ :wz]d ~) 39.fraud舞弊
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2]U oH1]-Nl$ 40.modified or additional procedures 修改或追加审计程序
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e$N1m:1* EfqC_,J*3 42.transactions without substance 虚假交易
:Fdk`aC rnQ9uNAu 43.unusual pressures 异常压力
,:pKNWY)Q +?^lnoX 44.the suspected noncompliance 涉嫌存在违法行为
N{?Qkkgx Fiaeo0 45.materialiy 重要性
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1i}p?sU K}8wCS F 47.approach the materiality level 接近重要性水平
9M7Wlx2 K-n]m#U4o 48.an acceptably low level 可接受水平
<5npVm lB(P+yY,/' 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
;fB!/u Nrzg>WQa 50.misstatements or omissions 错报或漏报
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wj9Hh =' &TqiIv" 52.subsequent events 期后事项
[Y8ot-6 ]]/p.#oD, 53.adjust the financial statements 调整财务报表
s=1w6ZLD )]{& 54.perform additional audit procedures 实施追加的审计程序
4_w{~ PjkjUP 55.audit risk 审计风险
6&L8{P _SqUPTb"u 56.detection risk 检查风险
:JCe,1!3@ ;k8U5=6a 57.inappropriate audit opinion 不适当的审计意见
2fG[q3` m-R`( 58.material misstatement 重大的错报
;c|G 2x:aMWh 59.tolerable misstatement 可容忍错报
@.l?V6g9T ,e+S7YX 60.the acceptable level of detection risk 可接受的检查风险
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注会考试《审计》中的128个英文单词(二) 》
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