)>BHL3@ },|M9I0 1.audit
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^KX' -W>'^1cR 2.attestation 鉴证
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r m.,U:> 3.credibility 可信赖程度
0Won9P w3$ 4.audit of financial statements 财务报表
审计 o6 $4/I EYA,hc 5.agreed-upon procedures 执行商定程序
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PK (Cqn6dWK 6.high levels of assurance 高水平保证
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nkM B#9{-t3Vf 7.compilation 编制
X1~1&:V,< 7 [0L9\xm 8.reliability 可靠性
{T].]7Z O$cHZs$ 9.relevance 相关性
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e $8BPlqBIZ 10.professional skepticism 职业谨慎
z?35=%~w B5$kHM%p 11.objectivity 客观性
Jec'`,Y bV"G~3COy 12. professional competence 专业胜任能力
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^, OrK&RC 13.Senior/CPA-in-charge 项目经理
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R>s! 0V?F'<qy 14.audit engagement letter 业务约定书
6^DR0sO A`R{m0A 15.recurring audit 连续审计
mx=BD' j1(D]Z=\ 16.the client 委托人
Rn@#d} %; D.vKoh 17.change
CPA 更换
注册会计师 b".L_Ma1* rXHv`ky 18.the existing CPA 现任注册
会计师
c_>f0i A%^ILyU6c 19.the successor CPA 后任注册
会计师 1UQHq@aM IY*EA4> 20.the preceding CPA前任
注册会计师 =Qn ;_+Ct 1x,tu}<u^ 21.issue the audit report 出具审计报告
//aF5:Y# 4!wR_@W^El 22.expert 专家
9VbOQ {8 R=KQ 23.the board of directors 董事会
|n] d34E S<J}[I7V 24.knowledge of the entity‘ s business 了解被审计单位情况
}[xs~!2F h5K$mA5 25.assess material misstatement risks评估重大错报风险
y.q(vzg\_ QeK*j/ 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
)Dz+X9;g+ &@3H%DP}Ql 27.a general knowledge of —— 初步了解―――的情况
x)_0OR2lkp $r3i2N-I 28.a more knowledge of—— 进一步了解的情况
=xS+5( Rx+p. 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
&ZQJ>#~j^ <Z/x,-^*< 31.business risks 经营风险
.AU)*7Gh [#sz WNfU 32.appropriateness 适当性
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6w@ Ii; 34.management representations 管理层声明
U,.![TP Q0ON9gqqv 35.going concern assumption 持续经营假设
VzKW:St [r[=W! 36.audit plan 审计计划
YGsWu7dG lO_UPC\@fw 37.significant audit areas 重点审计领域
IOV(seEY >HS W]"k 38.error 错误
j ku}QM^ Ny%(VI5: 39.fraud舞弊
J`^I./ c7FRI0X 40.modified or additional procedures 修改或追加审计程序
aT$9; P->y_4O 41.misappropriation of assets 侵占资产
W!&vul5 O7 $hYk 42.transactions without substance 虚假交易
'u1?tQ=gmk = MOj|NR [ 43.unusual pressures 异常压力
,9o"43D:a| 4tS.G 44.the suspected noncompliance 涉嫌存在违法行为
bAm(8nT7w !dC<4qZ\C 45.materialiy 重要性
{7/0< NG w&KK3*="" 46.exceed the materiality level 超过重要性水平
G-.^O,% ]V#M%0:Q82 47.approach the materiality level 接近重要性水平
:B:"NyPA }I2@%tt? 48.an acceptably low level 可接受水平
bG(3^"dS 6ZQwBS0Y 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
%&Q$dzgb_ _&b4aW9< 50.misstatements or omissions 错报或漏报
]h5Yg/sms GJqJlgHe 51.aggregate 总计
>M/V oV 8Bjib&im 52.subsequent events 期后事项
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" 53.adjust the financial statements 调整财务报表
'5|h)Q5 #Q`dku%V: 54.perform additional audit procedures 实施追加的审计程序
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q*7VqB t8+X%-r 56.detection risk 检查风险
:FTMmW,>' <U\B!fO' 57.inappropriate audit opinion 不适当的审计意见
HEM9E&rL X'qU*Eo 58.material misstatement 重大的错报
#Ibp( e!=kWc 59.tolerable misstatement 可容忍错报
pj?f?.^ fV'ZsJ N 60.the acceptable level of detection risk 可接受的检查风险
PU1Qsb5 I\$X/t +dH 查看《
注会考试《审计》中的128个英文单词(二) 》
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