6cd!;Ca 0BNH~,0u 1.audit
审计 {yv_Ni*6! Tdade+ 2.attestation 鉴证
h/oun2C j,Mbl"P 3.credibility 可信赖程度
vh.-9eD 9N `WT= 4.audit of financial statements 财务报表
审计 _CPj]m{ m.rV1#AI 5.agreed-upon procedures 执行商定程序
@<3E`j'p tA^+RO4 6.high levels of assurance 高水平保证
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&MH5^I 7.compilation 编制
c(uDkX xT+#K5 8.reliability 可靠性
8nng^ :2H]DDg( 9.relevance 相关性
P4HoKoj2` e/cHH34 10.professional skepticism 职业谨慎
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J+6U Y(t/=3c[ 11.objectivity 客观性
D_?Tj |fywqQFq 12. professional competence 专业胜任能力
^,YTQ.O kQe<a1 8 13.Senior/CPA-in-charge 项目经理
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WN yH=<KYk 14.audit engagement letter 业务约定书
CcW3o"=4 sZ~03QvkT 15.recurring audit 连续审计
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#Kucde 16.the client 委托人
=xDxX#3 |{(JUXo6K 17.change
CPA 更换
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18.the existing CPA 现任注册
会计师
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会计师 .71ZeLv* ZB|s/ 20.the preceding CPA前任
注册会计师 I{[}1W3]W bl&9O 21.issue the audit report 出具审计报告
u:']jw=f 'zav%}b]L 22.expert 专家
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j94~cYV k~so+k&=b 24.knowledge of the entity‘ s business 了解被审计单位情况
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R<_VWPlj t\LE\[XM> 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
-~aG_Bp!($ tK[o"?2y 27.a general knowledge of —— 初步了解―――的情况
`q\F C[W 8\9W:D@"x 28.a more knowledge of—— 进一步了解的情况
7FkiT QnOs8%HS- 29.the prior year‘s working papers 以前年度
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0LXu!iix zRmVV}b 30.minutes of meeting 会议纪要
p#Po? X.>~DT%0Lm 31.business risks 经营风险
;hODzfNkS g33Y$Xdk 32.appropriateness 适当性
V~#5^PF{ U+#^>}wc 33.accounting estimate 会计估计
f+ZOE?" fd #QCs 34.management representations 管理层声明
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"Wh4>C 35.going concern assumption 持续经营假设
,aD~7QX1: X^dasU{* 36.audit plan 审计计划
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#tpz74O 37.significant audit areas 重点审计领域
sN-u?EiF8 {>vgtk J 38.error 错误
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h#@` 7[0Mr,^ 39.fraud舞弊
S&-F(#CF^ #g@4c3um| 40.modified or additional procedures 修改或追加审计程序
o3\^9-jmp j@#RfVx 41.misappropriation of assets 侵占资产
+w(6#R8u5 y${`W94 42.transactions without substance 虚假交易
h8%QF'C U[Sh){4j 43.unusual pressures 异常压力
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A@?-"=h} 44.the suspected noncompliance 涉嫌存在违法行为
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%Z{Dy 45.materialiy 重要性
&hI!0DixX J=8Y D"1 46.exceed the materiality level 超过重要性水平
v!DK.PZbi @:B}QxC 47.approach the materiality level 接近重要性水平
82+2PE{ /=l!F' 48.an acceptably low level 可接受水平
4;)t\9cy_ vol (%wB 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
ZU0*iA >EA\KrjW 50.misstatements or omissions 错报或漏报
G9xO>Xp^Al 6 <`e]PT 51.aggregate 总计
k,'MmAz Y1>OhHuN 52.subsequent events 期后事项
=Ez@kTvOs ^~TE$i< 53.adjust the financial statements 调整财务报表
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AB0}6g^O 54.perform additional audit procedures 实施追加的审计程序
;5$ GJu( |;(P+Q4lB 55.audit risk 审计风险
uVhzJu. {/N8[?zML 56.detection risk 检查风险
*' es(]W -Vb5d!( 57.inappropriate audit opinion 不适当的审计意见
q^6#.} 7rbw_m`12- 58.material misstatement 重大的错报
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=d<~:!) Ktt(l-e + 60.the acceptable level of detection risk 可接受的检查风险
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注会考试《审计》中的128个英文单词(二) 》
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