ij(4)= |NU0tct^ 1.audit
审计 eAsX?iaH )c*k_/4 2.attestation 鉴证
jN%p5nZ^EK 2rCY&8 3.credibility 可信赖程度
0BCGJFZ{ B`B%:# 4.audit of financial statements 财务报表
审计 s!'A\nVV1$ `f+8WPJPZ 5.agreed-upon procedures 执行商定程序
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Ydh<T F4! WYC1rfd= 7.compilation 编制
@y(Wy} +qUkMx 8.reliability 可靠性
_ML~c&9jv [9O~$! <% 9.relevance 相关性
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. 10.professional skepticism 职业谨慎
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V 7l{hEo3? oKYhE 12. professional competence 专业胜任能力
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f5aF6FBH 13.Senior/CPA-in-charge 项目经理
$}nh[@ 28R>>C=R 14.audit engagement letter 业务约定书
tP`G]BCbt rocB"0 15.recurring audit 连续审计
Pc(n@'m~ GwQZf| 16.the client 委托人
Hs%QEvZl g. ?*F#2 17.change
CPA 更换
注册会计师 H=&/ Q icPp8EwH 18.the existing CPA 现任注册
会计师
qB F!b0lr t0bhXFaiE 19.the successor CPA 后任注册
会计师 }r}RRd S\9t4Ki_' 20.the preceding CPA前任
注册会计师 VyWYfPK nuSN)}b<Q 21.issue the audit report 出具审计报告
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f2r 2;4]PRD6w 22.expert 专家
)@]6=*% +YkW[a\4 23.the board of directors 董事会
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mI>m VU! l50 24.knowledge of the entity‘ s business 了解被审计单位情况
tL~,ZCQz xHJ8?bD p 25.assess material misstatement risks评估重大错报风险
EmX>T>~#D dP$8JI{ 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
zb;(?!Bd# ]<kupaRQ 27.a general knowledge of —— 初步了解―――的情况
RCBf;$O [1b6#I"x 28.a more knowledge of—— 进一步了解的情况
7m:|u*ij2~ !/Iq{2LX 29.the prior year‘s working papers 以前年度
工作底稿
DS:>/m>) /l,+oG%\ 30.minutes of meeting 会议纪要
R:'Ou:Mh t7w-TJvP 31.business risks 经营风险
/m`}f]u +0XL5('2 32.appropriateness 适当性
Xhcn] 7/H^<%;y 33.accounting estimate 会计估计
C4QeDvpI ,3Wb4so 34.management representations 管理层声明
iq"ob8. #l*a~^dhqC 35.going concern assumption 持续经营假设
#NvQmz?J? gq'>6vOj 36.audit plan 审计计划
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&5\^f?'b7 z`k El@ 38.error 错误
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k GE1i+.+-. 39.fraud舞弊
GX4QaT% q0,kDM66 40.modified or additional procedures 修改或追加审计程序
60!1D>, S6v!GQ 41.misappropriation of assets 侵占资产
<9P4}`%)3 `|$'g^eCL 42.transactions without substance 虚假交易
V0K16#}1gM OT%0{2c"] 43.unusual pressures 异常压力
!FTNmyM~F *GQDfs`m 44.the suspected noncompliance 涉嫌存在违法行为
L0rip5[;d +R-h ,$\=7 45.materialiy 重要性
n( g)UNx pO%{'%RA 46.exceed the materiality level 超过重要性水平
HTmI1 )Im3'0l> 47.approach the materiality level 接近重要性水平
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[r)eP({ |]`hXr 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
I>PZYh'.T 2{bhA5L 50.misstatements or omissions 错报或漏报
.it#`Yz; (Uk>?XAr 51.aggregate 总计
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x0v# -LtK8wl^ 52.subsequent events 期后事项
,CP5~4u 7R}9oK_I 53.adjust the financial statements 调整财务报表
v??TJ^1 oM!xz1kVL 54.perform additional audit procedures 实施追加的审计程序
kb71q:[ O] Y v 55.audit risk 审计风险
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bu>qsU3 56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见
H{l) h.)h@$d 58.material misstatement 重大的错报
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: Z$p0&~ 59.tolerable misstatement 可容忍错报
k.<3HU ~@T<gA9V 60.the acceptable level of detection risk 可接受的检查风险
*z'8j T .REq4< 查看《
注会考试《审计》中的128个英文单词(二) 》
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