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1.audit
审计 &FWz7O>1 Ey{p;;H 2.attestation 鉴证
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pRA%07?W 3.credibility 可信赖程度
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I1tG 4.audit of financial statements 财务报表
审计 A0bR.*3 H\$uRA oo* 5.agreed-upon procedures 执行商定程序
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0 gR_1~3 6.high levels of assurance 高水平保证
z=Xh HQMug 7.compilation 编制
ha7mXGN% LQV&;O4' 8.reliability 可靠性
B_>r|^Vh wV\G$|Y 9.relevance 相关性
X6xs@tgQ QwL*A `@ 10.professional skepticism 职业谨慎
c-U]3`;Q 1 ]ePU8 11.objectivity 客观性
h=^UMat- `nY.&YT 12. professional competence 专业胜任能力
NdrR+t^# @U9`V&])F[ 13.Senior/CPA-in-charge 项目经理
H3( @Q^9 J[c`Qq:&e 14.audit engagement letter 业务约定书
?} lqu7S p-H}NQ\ 15.recurring audit 连续审计
O^@F?CG :1 ]}n|5 16.the client 委托人
t:b}Mo0 JF=T_SH^U 17.change
CPA 更换
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8 stiYC#b I: 18.the existing CPA 现任注册
会计师
KY?ujeF PbFbihg 19.the successor CPA 后任注册
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注册会计师 tlB-s; KNR7Igw?} 21.issue the audit report 出具审计报告
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p{+F{e U2CC#,b!( 23.the board of directors 董事会
9 9^7Ek!z# 2#N?WlYw<S 24.knowledge of the entity‘ s business 了解被审计单位情况
dx+xs& VCwC$ts 25.assess material misstatement risks评估重大错报风险
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G 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
_&S;*?K. 6C/Pu!Sx? 27.a general knowledge of —— 初步了解―――的情况
We vd6)\ (G(M"S SC 28.a more knowledge of—— 进一步了解的情况
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^YOT< 29.the prior year‘s working papers 以前年度
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KtArV 'p@m`)Z 30.minutes of meeting 会议纪要
:#cJZ\YH g:@4/+TSt 31.business risks 经营风险
:jC$$oC]. .zTkOkL 32.appropriateness 适当性
+\?+cXSc /U-+ClZi@ 33.accounting estimate 会计估计
<[ u(il & eqqgLz 34.management representations 管理层声明
o-JB,^TE Ya(3Z_f+VZ 35.going concern assumption 持续经营假设
&Pc.[k -*OL+ 36.audit plan 审计计划
.gt;:8fw{ BzV97' 37.significant audit areas 重点审计领域
f1sp6S0V\ 3Tp8t6*nL 38.error 错误
2EYWX!Bx fRq+pUxU 39.fraud舞弊
G~ LQM kUfb B#.5L 40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易
$&1D l )u4=k( 43.unusual pressures 异常压力
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UP}G$ 45.materialiy 重要性
?%#no{9 Z^=(9: 46.exceed the materiality level 超过重要性水平
a .?AniB0 xxr'g = 47.approach the materiality level 接近重要性水平
f6nuh&!- ;C=V- r 48.an acceptably low level 可接受水平
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_^ g3^:)$m 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
#2$wI^O Y3s8@0b3 50.misstatements or omissions 错报或漏报
atw*t1)g g9NE>n(3 51.aggregate 总计
Z'l!/l! 9W_mSum 52.subsequent events 期后事项
R3.w")6 "5'eiYms 53.adjust the financial statements 调整财务报表
j>l />pAZa 54.perform additional audit procedures 实施追加的审计程序
<:T/hm$ F! Cn'* 55.audit risk 审计风险
<a&xhG} D:?"Rf{) 56.detection risk 检查风险
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Y6. Bi J!G92A~*] 58.material misstatement 重大的错报
Fy!s$!\C0 %tC[q 59.tolerable misstatement 可容忍错报
TTbJ9O<43 G2 V$8lh 60.the acceptable level of detection risk 可接受的检查风险
EwgNd Gcj eibkG 查看《
注会考试《审计》中的128个英文单词(二) 》
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