K1Uq`T J r a>2< 1.audit
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2C4K QWEE%}\3} 2.attestation 鉴证
aB?usVoS RZ;s_16GQ 3.credibility 可信赖程度
#<ST.f@* ,wXmJ)/WZ 4.audit of financial statements 财务报表
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*PHX@ 5.agreed-upon procedures 执行商定程序
u6Lx3 l;L_A@B< 6.high levels of assurance 高水平保证
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a@d 15CN OZnKJ< 8.reliability 可靠性
p:z~>ca 4+s6cQ]S` 9.relevance 相关性
u3GBAjPsIk ;i'[c` 10.professional skepticism 职业谨慎
FROC/' [~ 2imS 11.objectivity 客观性
6a9$VGInU Z6A-i@ 12. professional competence 专业胜任能力
^|]Dg &N. BP0:<vK{ 13.Senior/CPA-in-charge 项目经理
K +3=gBU*w _lFw1pa#\ 14.audit engagement letter 业务约定书
stBe ^C H(r D*R[ 15.recurring audit 连续审计
^W,5A;*3 \6JOBR 16.the client 委托人
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mPk'a 17.change
CPA 更换
注册会计师 %S}uCqcAK -p.\fvip 18.the existing CPA 现任注册
会计师
cgSN:$p(R kMMgY? 19.the successor CPA 后任注册
会计师 Mjy:k|aY" +8T^q, 20.the preceding CPA前任
注册会计师 Wi'}d6c X["xC3 i 21.issue the audit report 出具审计报告
@2)nhW/z6 2_+>a"8Y 22.expert 专家
o1x1SH v/.'st2% 23.the board of directors 董事会
yy7(')wKO voRry6Q; 24.knowledge of the entity‘ s business 了解被审计单位情况
Kbf(P95+uL N+rU|iMa. 25.assess material misstatement risks评估重大错报风险
/uj^w&l# $2?AJ/2r$b 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
P<<+;'] _!@:@e)yB{ 27.a general knowledge of —— 初步了解―――的情况
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28.a more knowledge of—— 进一步了解的情况
kz7FQE :~vodh 29.the prior year‘s working papers 以前年度
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4/, 30.minutes of meeting 会议纪要
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{1" I 31.business risks 经营风险
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^F&T 32.appropriateness 适当性
d8wVhZKI" gwRB6m$ 33.accounting estimate 会计估计
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X8$Mzeq 35.going concern assumption 持续经营假设
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:p' 36.audit plan 审计计划
A'DFY { ]?tRO 37.significant audit areas 重点审计领域
/\w4k J rx^ 38.error 错误
EfrQ~`\ Z8#nu 39.fraud舞弊
7__[=)(b2X <+oh\y16 40.modified or additional procedures 修改或追加审计程序
)S g6B;CJ nF <K84 41.misappropriation of assets 侵占资产
|Ns4^2 =:gKh 42.transactions without substance 虚假交易
q!y. cyL Q)DEcx-|, 43.unusual pressures 异常压力
u2 s K ze?@* 44.the suspected noncompliance 涉嫌存在违法行为
mqZH<.mn 9Da{|FyrD 45.materialiy 重要性
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`<A 46.exceed the materiality level 超过重要性水平
h0tiWHw (p-q>@m 47.approach the materiality level 接近重要性水平
x77L"5g oMQ4q{&| 48.an acceptably low level 可接受水平
,|A^ <R` wk|+[Rl;L 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
o08WC'bX #n>U7j9`O 50.misstatements or omissions 错报或漏报
L 4j#0I]lq .q9Sg8G 51.aggregate 总计
ys9:";X;} IVNH.g' 52.subsequent events 期后事项
lL)f-8DX 7;EDU 53.adjust the financial statements 调整财务报表
;g0Q_F@;p ,HZ%q]*:~ 54.perform additional audit procedures 实施追加的审计程序
):$KM{X ,1sbY!&ekL 55.audit risk 审计风险
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?Y4 +3`\x ``l*;} 57.inappropriate audit opinion 不适当的审计意见
jY=y<R_oK Bb/if:XS 58.material misstatement 重大的错报
6$urrSQ`N0 A9xeOy8e 59.tolerable misstatement 可容忍错报
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WB" $${I[2R) 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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