*_ "j"{ kWgxswl7H 1.audit
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^K[pA ? Q@2Smtu~c 2.attestation 鉴证
=4?m>v,re @Fo0uy\G 3.credibility 可信赖程度
1e}wDMU( c[4Z_5B 4.audit of financial statements 财务报表
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!4|7U\; 5.agreed-upon procedures 执行商定程序
Ef#%4ky rwU[dqBRhc 6.high levels of assurance 高水平保证
. uhP( f;QWlh"9 7.compilation 编制
|W?x6]~.R d8av`m 8.reliability 可靠性
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J2'8 9.relevance 相关性
%KqXtc`O :Vv=p*~ 10.professional skepticism 职业谨慎
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T 11.objectivity 客观性
(}'0K? 9Czc$fSSt 12. professional competence 专业胜任能力
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"i~ 13.Senior/CPA-in-charge 项目经理
g,\<fY+4 x6m21DW w 14.audit engagement letter 业务约定书
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15.recurring audit 连续审计
SFTThM]8M1 J3C"W794} 16.the client 委托人
A07FjT5w8 x#U?~6.6 17.change
CPA 更换
注册会计师 ]GRPxh 7GpSWM6 18.the existing CPA 现任注册
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L(#B TK :h" Y >1P 19.the successor CPA 后任注册
会计师 +[:}<^p?cG /,wG$b+ 20.the preceding CPA前任
注册会计师 9^XT,2Wwf 6:@tHUm 21.issue the audit report 出具审计报告
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. 22.expert 专家
$kg!XT{V D[ny%9 : 23.the board of directors 董事会
^[!LU N_h)L` 24.knowledge of the entity‘ s business 了解被审计单位情况
%*zgN[/w )/UPDdO 25.assess material misstatement risks评估重大错报风险
` O-$qT,_ 5yuR[VU 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
CKyX Z Xrc0RWXB8 27.a general knowledge of —— 初步了解―――的情况
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q22?kT 28.a more knowledge of—— 进一步了解的情况
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30.minutes of meeting 会议纪要
^dld\t:tV7 M5CFW >T 31.business risks 经营风险
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L6O*aZ| {a\m0Bw/ 33.accounting estimate 会计估计
%TP0i#J +<(N]w* 34.management representations 管理层声明
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= ;4cDmZh 35.going concern assumption 持续经营假设
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6<^5t 36.audit plan 审计计划
q",n:=PL P?\ IlziCB 37.significant audit areas 重点审计领域
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%@Bl,!BJ, 38.error 错误
#"|</*%> \GO^2&g( 39.fraud舞弊
_Y?p =; KC[ql}JP 40.modified or additional procedures 修改或追加审计程序
qk<(iVUO g ]e^; 41.misappropriation of assets 侵占资产
:?S1#d_ x* ?-KS| 42.transactions without substance 虚假交易
|Ah'KpL8W ?Id3#+-O 43.unusual pressures 异常压力
pWa'Fd 9nN$%(EO5; 44.the suspected noncompliance 涉嫌存在违法行为
ycz6-kEp c|.~f+ 45.materialiy 重要性
e$u=>=jV] <b.?G 46.exceed the materiality level 超过重要性水平
}6*+>? ["TUSf] 47.approach the materiality level 接近重要性水平
*](maF~%C fkbHfBp[(A 48.an acceptably low level 可接受水平
?Z9C}t] !<BJg3 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?ZiK1) K XHKiz2Pc1 50.misstatements or omissions 错报或漏报
K%h9'}pq>1 ,@!io 51.aggregate 总计
!W4A9Th c5C 2xE}T 52.subsequent events 期后事项
|Ii[WfFA|J j}t"M|` 53.adjust the financial statements 调整财务报表
AqnDsr! pBl'SQccp 54.perform additional audit procedures 实施追加的审计程序
k<(G)7'gm ur7sf$ 55.audit risk 审计风险
5tfD*j n 5#|D1A 56.detection risk 检查风险
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I8~ .Vu2 6Y9F U 58.material misstatement 重大的错报
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f v%a)nv 59.tolerable misstatement 可容忍错报
tQ~vLPi$ !8YZ;l 60.the acceptable level of detection risk 可接受的检查风险
r{2V`h1/| eYNu78u 查看《
注会考试《审计》中的128个英文单词(二) 》
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