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# WqM| nX 1.audit
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)R/ %${$P+a`D 2.attestation 鉴证
R#YeE`K 9fs-|E[5 3.credibility 可信赖程度
SAitufS !#%>,X#+ 4.audit of financial statements 财务报表
审计 zp:QcL" H)S!%(x4 5.agreed-upon procedures 执行商定程序
$8(QBZq 1_!?wMo:f 6.high levels of assurance 高水平保证
vw:GNpg'R6 PRUl-v 7.compilation 编制
\}4*}Lr qs\Cwn! 8.reliability 可靠性
}%PK %/ zI J,?F+Qji&= 9.relevance 相关性
<@GO]vY L58#ri= 10.professional skepticism 职业谨慎
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4sORp^t'Q 12. professional competence 专业胜任能力
(_@]- :JX2GRL4 13.Senior/CPA-in-charge 项目经理
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\1<|X].jNY M?My+o T 15.recurring audit 连续审计
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> 16.the client 委托人
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CPA 更换
注册会计师 ZCZ@ZN sCt)Yp+8}B 18.the existing CPA 现任注册
会计师
U$OI]Dd9 ]&P\|b1*g 19.the successor CPA 后任注册
会计师 +XO\#$o>W ))Z>$\<: 20.the preceding CPA前任
注册会计师 j%y{d(Q4 $+n6V2^K)7 21.issue the audit report 出具审计报告
+a N8l1 Cy/VH"G= 22.expert 专家
zdU46|!u Y-y yg4JH 23.the board of directors 董事会
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yEeHjU 24.knowledge of the entity‘ s business 了解被审计单位情况
=9 )k:S( li\=mH,Wr 25.assess material misstatement risks评估重大错报风险
eBxm Mh~}RA"H 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
NZ i3U $Z;/Sh 27.a general knowledge of —— 初步了解―――的情况
)kI**mI} =z"+)N 28.a more knowledge of—— 进一步了解的情况
>l AtfN=' "|1iz2L 29.the prior year‘s working papers 以前年度
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kD;pj3o&"2 2yg6hR 30.minutes of meeting 会议纪要
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+2n 31.business risks 经营风险
'n-y*f @>VVB{1@,] 32.appropriateness 适当性
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7CuZ7!>$ !*"fWahv 35.going concern assumption 持续经营假设
&5R|{',(Y Ws`ndR 36.audit plan 审计计划
Rb0I7~Z%'d {LF4_9 = 37.significant audit areas 重点审计领域
P* `*^r3 3rKJ<(-2/ 38.error 错误
S$Zi{bU`G BXYH&2]Q 39.fraud舞弊
m!%aB{e _;;Zz&c 40.modified or additional procedures 修改或追加审计程序
J>}J~[ap\J 0(eaVi-%D 41.misappropriation of assets 侵占资产
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q/ PZusYeV8b 42.transactions without substance 虚假交易
w(6n X^ Is-[OvE 43.unusual pressures 异常压力
LQ# E+id& /v+)#[]> 44.the suspected noncompliance 涉嫌存在违法行为
,?|$D Y+= ciS, 45.materialiy 重要性
JaRsm'SIk~ nlNk 46.exceed the materiality level 超过重要性水平
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[^5;XD:%&l }<0N)dpT 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
)e,O+w" erUYR" 50.misstatements or omissions 错报或漏报
+1y$#~dl c[,h|~K/_? 51.aggregate 总计
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3O/#^~\'hW 1[SG. 53.adjust the financial statements 调整财务报表
!=YKfzE ;ItH2Lw<& 54.perform additional audit procedures 实施追加的审计程序
uX6yhaOp| <:}nd:l1 55.audit risk 审计风险
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$8=|<vt @KQ.t F* 57.inappropriate audit opinion 不适当的审计意见
B{nwQC b <e2l@@#oy 58.material misstatement 重大的错报
V\;Xa0 . 5(YL8d 59.tolerable misstatement 可容忍错报
?RsrY4P !!y]pMjJa@ 60.the acceptable level of detection risk 可接受的检查风险
f4"UI-8;n .:$(o& 查看《
注会考试《审计》中的128个英文单词(二) 》
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