i32S(3se qh wl 1.audit
审计 ^coj ETOv y)`q% J& 2.attestation 鉴证
2AjP2 &$pA,Gjin\ 3.credibility 可信赖程度
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审计 \H/}|^+@ liH1r1M 5.agreed-upon procedures 执行商定程序
/^[K ,,Vuvn 6.high levels of assurance 高水平保证
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ztvR0C 8j@ADfZ9 7.compilation 编制
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8.reliability 可靠性
X^.~f+d~ dcN4N5r 9.relevance 相关性
C2K<CDVw V5]\|?= 10.professional skepticism 职业谨慎
d|$-Sz ; 5!8LmZ0# 11.objectivity 客观性
8t&'Yk <V4"+5cJ8 12. professional competence 专业胜任能力
9!vimu) tqOx8% 13.Senior/CPA-in-charge 项目经理
1);E!D[ -k@Uo(MB 14.audit engagement letter 业务约定书
<``krPi 9h^TOZK) 15.recurring audit 连续审计
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3{y5 16.the client 委托人
uulzJbV,K 5ZHO+@HiFH 17.change
CPA 更换
注册会计师 q62U+o9G g+u5u\k 18.the existing CPA 现任注册
会计师
i8(n( 8BM[c;-{g` 19.the successor CPA 后任注册
会计师 \'Ca%j #4?:4Im# 20.the preceding CPA前任
注册会计师 3+:uV 7e@Bkq0) 21.issue the audit report 出具审计报告
T`| >oX *|/kKvN 22.expert 专家
x!9bvQT PAy7b7m~B 23.the board of directors 董事会
1O@cev; C<iOa)_@Q 24.knowledge of the entity‘ s business 了解被审计单位情况
LfG$?<}hR C=PV-Ul+ 25.assess material misstatement risks评估重大错报风险
4fdO Ow [$%0[;jtS 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
/)xQ# yfX D$bJ s O 27.a general knowledge of —— 初步了解―――的情况
w'!J :<E\&6# oC 28.a more knowledge of—— 进一步了解的情况
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.rUn1 29.the prior year‘s working papers 以前年度
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[IW6F kpO+ 30.minutes of meeting 会议纪要
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1{2[ 31.business risks 经营风险
ou'|e "tI ]7_O#MY1 32.appropriateness 适当性
|:d:uj/ <<9Y=%C+ 33.accounting estimate 会计估计
I KDh)Zm ,zrShliU 34.management representations 管理层声明
7)v`l1 ),+u>Os& 35.going concern assumption 持续经营假设
O7tL,)Vv uB uwE6 36.audit plan 审计计划
&5;y&dh E 5bo60z 37.significant audit areas 重点审计领域
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cdsF<tpy TGQDt|+Z 39.fraud舞弊
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HA%r:Px 41.misappropriation of assets 侵占资产
9]TvLh3 ,4z?9@wQ 42.transactions without substance 虚假交易
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)VCRbz"[g QG=&{-I~[3 44.the suspected noncompliance 涉嫌存在违法行为
H)&pay LC:bHM,e 45.materialiy 重要性
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jo8;S?+<|? iVGc\6+' 47.approach the materiality level 接近重要性水平
)|zna{g\ #T8$NZA 48.an acceptably low level 可接受水平
IKV:J9 L]HYk}oD. 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
)CC rO 1z[GY RSt 50.misstatements or omissions 错报或漏报
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xiPP&$mg *!y.!v* 52.subsequent events 期后事项
iy_\1jB0 Q35/Sp[;x 53.adjust the financial statements 调整财务报表
#GHLF {1ic*cZS 54.perform additional audit procedures 实施追加的审计程序
|.Pl[y Wd_cNR\ 55.audit risk 审计风险
gZr/Dfy Soa5TM 56.detection risk 检查风险
h8!;RN[ j\SW~}d9 57.inappropriate audit opinion 不适当的审计意见
nC5 ;|LS$O1c 58.material misstatement 重大的错报
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JghTw zz4A,XrD 59.tolerable misstatement 可容忍错报
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%Fh +$+'|w 查看《
注会考试《审计》中的128个英文单词(二) 》
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