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-K9bC3H 1.audit
审计 nw){}g !/^i\)j>]( 2.attestation 鉴证
RcIGIt BFmd`#{l 3.credibility 可信赖程度
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$ 4.audit of financial statements 财务报表
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3|KB+ 5.agreed-upon procedures 执行商定程序
W 0%FZ0l %8NAWDb{ 6.high levels of assurance 高水平保证
{ K'QE0'x <2Lcy&w_M 7.compilation 编制
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jV6 }u8o *P|, 8.reliability 可靠性
2iYf)MC .>NhC" 9.relevance 相关性
@.T(\Dq^ >bWx!M] 10.professional skepticism 职业谨慎
c+|,qm c%%r 11.objectivity 客观性
{h5 S=b 6m"_=.k% 12. professional competence 专业胜任能力
;$gZ?& Nn5z 13.Senior/CPA-in-charge 项目经理
28>PmH]7 RLBjl%Q> 14.audit engagement letter 业务约定书
]@)T] c|OIUc 15.recurring audit 连续审计
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37P[Q3 16.the client 委托人
\' (_r 7714}%Z 17.change
CPA 更换
注册会计师 W|XTa lX$6U|! 18.the existing CPA 现任注册
会计师
ICwhqH& m2{3j[ 19.the successor CPA 后任注册
会计师
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~SuL3 21.issue the audit report 出具审计报告
{a-bew <;}jf*A 22.expert 专家
d1$3~Xl] 7DaMuh~< 23.the board of directors 董事会
e]R`B}vO !pY=\vK; 24.knowledge of the entity‘ s business 了解被审计单位情况
ma@3BiM LnZzY0 25.assess material misstatement risks评估重大错报风险
P F5;2 kNqSBzg 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
aN9#ATE "'/:Tp) 27.a general knowledge of —— 初步了解―――的情况
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8#Q5 .1R:YNx{/ 28.a more knowledge of—— 进一步了解的情况
<j" }EEb^ am;)@<8~Q 29.the prior year‘s working papers 以前年度
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Fr/3Qp@S f@U\2r 30.minutes of meeting 会议纪要
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31.business risks 经营风险
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v_-S#( 32.appropriateness 适当性
PR rf$& u cm^:3(yYX 33.accounting estimate 会计估计
MJJ]8:% *K#7,*Oz 34.management representations 管理层声明
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n 35.going concern assumption 持续经营假设
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">3 36.audit plan 审计计划
jM`)Nd Ckd=tvL 37.significant audit areas 重点审计领域
O%RkU?ME ie4keVlXc 38.error 错误
3exv k 3k)W0]:|< 39.fraud舞弊
Fe8JsB- P(OgT/7A 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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+8 M 42.transactions without substance 虚假交易
[^wEKRt& u{Jv6K, 43.unusual pressures 异常压力
~x<nz/^ e1Kxqw7 44.the suspected noncompliance 涉嫌存在违法行为
.XPcH(q JNhHQvi\ 45.materialiy 重要性
,>" rcd 6u-@_/O5R3 46.exceed the materiality level 超过重要性水平
x1:#rb' -dX{ R_* 47.approach the materiality level 接近重要性水平
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n`a;R 48.an acceptably low level 可接受水平
[Xp{ztGE jDI )iW`P 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
ftBbO8e |,zcrOo] 50.misstatements or omissions 错报或漏报
:eaqUW!Y OO%<~H 51.aggregate 总计
IT,d(UV_ ;8WgbR)ZLU 52.subsequent events 期后事项
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K> T 53.adjust the financial statements 调整财务报表
Wxjv=#3 ?f1PQ 54.perform additional audit procedures 实施追加的审计程序
Wtl0qug (qn ;MN6< 55.audit risk 审计风险
-QH[gi{%` !3~VoNh, 56.detection risk 检查风险
f1R&Q uP,{yna( 57.inappropriate audit opinion 不适当的审计意见
]8,:E ]`O NOOP_:( 7H 58.material misstatement 重大的错报
/Mq]WXq[V .ZSG nbJ 59.tolerable misstatement 可容忍错报
=GO/r;4 )9_jr(s 60.the acceptable level of detection risk 可接受的检查风险
p#vZYwe=L a`}b'X: 查看《
注会考试《审计》中的128个英文单词(二) 》
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