p\]rxtm u:^9ZQ+ 1.audit
审计 ) LBbA 8,B#W#*{ 2.attestation 鉴证
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\ .&8 3.credibility 可信赖程度
1flB A,6L uU+?:C 4.audit of financial statements 财务报表
审计 ]:4\rBR3 "YVvmCp 5.agreed-upon procedures 执行商定程序
Z>W&vDeuN YsRq.9Mr 6.high levels of assurance 高水平保证
SQJ4}w>i U(<~("ocN 7.compilation 编制
\6/!{D, !Jaj2mS.N 8.reliability 可靠性
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a1Z,~ * 9.relevance 相关性
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8_<A '5 9{VA6h 10.professional skepticism 职业谨慎
NRe=O*O 9['>$ON 11.objectivity 客观性
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&tlU.Whk+ h;J%Z!Rjw 13.Senior/CPA-in-charge 项目经理
!\q'{x5C $,1KD3;+] 14.audit engagement letter 业务约定书
7+P-MT YUlH5rO3 15.recurring audit 连续审计
biHZyUJ -Z:nImqzc 16.the client 委托人
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CPA 更换
注册会计师 x0q`Uc 0-Wv$o[ 18.the existing CPA 现任注册
会计师
j<A; i 0}$R4<"{Y> 19.the successor CPA 后任注册
会计师 :2;c@ uj Kr%O}<" 20.the preceding CPA前任
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7- WAb@d=H{+> 21.issue the audit report 出具审计报告
AD"L>7 H$)otDOE 22.expert 专家
.[vYT.LE va;fT+k= 23.the board of directors 董事会
K`kWfPwp i0[mU, 24.knowledge of the entity‘ s business 了解被审计单位情况
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$+b2&V 25.assess material misstatement risks评估重大错报风险
~*RBMHs l'"Ici#7Ls 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
2L7ogyrU/A H`jvT] 27.a general knowledge of —— 初步了解―――的情况
=UZm4=T w?M` gl8r 28.a more knowledge of—— 进一步了解的情况
Cvtz&dH Xxs0N_va& 29.the prior year‘s working papers 以前年度
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z;G%a 30.minutes of meeting 会议纪要
|`@7G`x c.;<+dYsm* 31.business risks 经营风险
PKt;]T0 8?$XT 32.appropriateness 适当性
Kl*/{&,P ~G8haN4 33.accounting estimate 会计估计
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!F#^Peb #(r1b'jfP 35.going concern assumption 持续经营假设
[J43] pt9fOih[ 36.audit plan 审计计划
ROr| < EZ)GW%Bm2 37.significant audit areas 重点审计领域
vOBXAF QQX7p!~E 38.error 错误
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$WZHkV E>`gj~ 40.modified or additional procedures 修改或追加审计程序
0J1&6b 78FK{Cr 41.misappropriation of assets 侵占资产
:.W</o~\s jg=}l1M" 42.transactions without substance 虚假交易
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wy#5p]!u 43.unusual pressures 异常压力
r_M5:Rz v^(J+d_> 44.the suspected noncompliance 涉嫌存在违法行为
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8POLp9>X hrTl:\ 46.exceed the materiality level 超过重要性水平
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R<j'7 47.approach the materiality level 接近重要性水平
Ia*T*qJu ]Kp -2KW 48.an acceptably low level 可接受水平
lX%e iLJBiZ+ 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
cW\Y1=Gv| r*W&SU9Z 50.misstatements or omissions 错报或漏报
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B <=PYu:]h 51.aggregate 总计
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#aO >I;J!{ 52.subsequent events 期后事项
2"L a}Vx2 SSa0x9T 53.adjust the financial statements 调整财务报表
E JJW kDK0L3}nr] 54.perform additional audit procedures 实施追加的审计程序
t[b@P<F t%]b`ad 55.audit risk 审计风险
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UViWejA/*u K&/!3vc 57.inappropriate audit opinion 不适当的审计意见
-v62 s F]`_ak E 58.material misstatement 重大的错报
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s f<NC>- 0;x<0P 60.the acceptable level of detection risk 可接受的检查风险
xY1@Ja ?4MZT5 . 查看《
注会考试《审计》中的128个英文单词(二) 》
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