~W+kiTsD? 'JfdV%M 1.audit
审计 8UyMVY IrhA+)pdse 2.attestation 鉴证
,N[7/kT| k!HK 97qA 3.credibility 可信赖程度
`a/%W4 Tewb?: 4.audit of financial statements 财务报表
审计 a$" Hvrj kZZh"#W: L 5.agreed-upon procedures 执行商定程序
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D 1Z~)RJ<D 6.high levels of assurance 高水平保证
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W!&'pg 7.compilation 编制
uPG4V2 e`TH91@ 8.reliability 可靠性
F,dx2ZPIs? sy"^?th}b 9.relevance 相关性
/.M N s<_)$} 10.professional skepticism 职业谨慎
W7\f1}]H ~ZEmULKkR 11.objectivity 客观性
()+<)hg}2 ps%q9}J 12. professional competence 专业胜任能力
X+S9{X#Cm _:C9{aEZb 13.Senior/CPA-in-charge 项目经理
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DNQu_E 0#&5.Gr) 14.audit engagement letter 业务约定书
K4;'/cS s4SG[w!d 15.recurring audit 连续审计
R0vI bFwj ,:H\E|XeBw 16.the client 委托人
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<J[Q%2 17.change
CPA 更换
注册会计师 m{uxIza MIoEauf 18.the existing CPA 现任注册
会计师
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会计师 ;\Y&ce '?GQ~Bf<> 20.the preceding CPA前任
注册会计师 WIh@y2&R `$z)$VuP 21.issue the audit report 出具审计报告
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c~dM`2J, '?Iif#Z1 23.the board of directors 董事会
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} IlP: \T-~JQVj 25.assess material misstatement risks评估重大错报风险
hGP1(pH. cQFR]i 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
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i!MwBYk M>_ = "atI 28.a more knowledge of—— 进一步了解的情况
p#_[ M'1HA 29.the prior year‘s working papers 以前年度
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nb@" ?<L! O=jN&<rb 30.minutes of meeting 会议纪要
Kv+Bfh !g0cC.' 31.business risks 经营风险
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xme= BEw{X|7 32.appropriateness 适当性
Wtv#h~jy9 >v0 :qN7| 33.accounting estimate 会计估计
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,NwZ ZcZ;$* 34.management representations 管理层声明
sS,#0Qt. GzdgL"M[ 35.going concern assumption 持续经营假设
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.I(hq cj(X2L 36.audit plan 审计计划
=%h~/, FpkXOj?* 37.significant audit areas 重点审计领域
}#aKFcvg M g!ra" 38.error 错误
} 21j \mXqak,y 39.fraud舞弊
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i;lE5 40.modified or additional procedures 修改或追加审计程序
gGKKs&n7 t>U!Zal" 41.misappropriation of assets 侵占资产
s[-]cHQ 1-$P0 42.transactions without substance 虚假交易
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G6Q4-kcK d1NE% hg3 44.the suspected noncompliance 涉嫌存在违法行为
#O</\|aH)i <-|SIF 45.materialiy 重要性
*j<@yG2\gP {Nq?#%vdT 46.exceed the materiality level 超过重要性水平
YkbO&~. 31 ]7z 47.approach the materiality level 接近重要性水平
%\yK5V5 "3t\em! 48.an acceptably low level 可接受水平
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2GE #^\}xn"[ 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
6`"ZsO #'NY}6cb$ 50.misstatements or omissions 错报或漏报
:GM#&*$2< .! j#3J..u 51.aggregate 总计
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52.subsequent events 期后事项
)@c3##Zp) X RRJ)}P 53.adjust the financial statements 调整财务报表
Y\u_+CG* #KJZR{ 54.perform additional audit procedures 实施追加的审计程序
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`GkRmv* 55.audit risk 审计风险
kv%)K'fU4 V~c(]K)- 56.detection risk 检查风险
7z>+w AJWLEc4XK 57.inappropriate audit opinion 不适当的审计意见
W]~ZkQ|P r!M#7FDs( 58.material misstatement 重大的错报
!pS~'E&q Fc{((x s 59.tolerable misstatement 可容忍错报
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注会考试《审计》中的128个英文单词(二) 》
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