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. Rz])wBv e 1.audit
审计 ~Sn5;g8+\ f6(9wz$Trt 2.attestation 鉴证
=l?"=HF 8_sU8q*s 3.credibility 可信赖程度
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( 4.audit of financial statements 财务报表
审计 sk%:Sp ePu2t3E 5.agreed-upon procedures 执行商定程序
ajcPt]f KqG$zC^N 6.high levels of assurance 高水平保证
}SJLBy0 lhW#IiX 7.compilation 编制
)KTWLr; 4IGQ,RTB 8.reliability 可靠性
ux/[d6To JXZ:Wg 9.relevance 相关性
M7cI$=G s1*WK&@ 10.professional skepticism 职业谨慎
JXI+k.fi h\: tUEg#J 11.objectivity 客观性
dKN3ZCw*gF gP_d>p:b 12. professional competence 专业胜任能力
^0,&R\e+ p1`'1`.3 13.Senior/CPA-in-charge 项目经理
!]jNVg j_YZ(: = 14.audit engagement letter 业务约定书
(fLbg, Hhce:E@K 15.recurring audit 连续审计
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1dgN10 cvLcre% >A 17.change
CPA 更换
注册会计师 7HR%rO?' 5jCEy*%P@ 18.the existing CPA 现任注册
会计师
3vvFF]D5k +XaO?F[c 19.the successor CPA 后任注册
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注册会计师 `- uZv :8GxcqvCWq 21.issue the audit report 出具审计报告
E )Zd{9A5) e^l+#^fR 22.expert 专家
;r@R (Squ ~?8x0 23.the board of directors 董事会
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@0@'6J04 m#}{"d&J 25.assess material misstatement risks评估重大错报风险
J Wyoh| Zv7$epDUz 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
4>ce,*B1 G QB^ 27.a general knowledge of —— 初步了解―――的情况
~Sem_U`G #p9z#kin 28.a more knowledge of—— 进一步了解的情况
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"bstc{ }mS0{rxD4 29.the prior year‘s working papers 以前年度
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zGH 4sD:J-c 30.minutes of meeting 会议纪要
EA{*%9 A Q9'p3"yoE 31.business risks 经营风险
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{,mRMDEy /v ;Kb|e 33.accounting estimate 会计估计
(/P&;?j ,8 NEnB 34.management representations 管理层声明
M>z7H"jCu o%JIJ7M 35.going concern assumption 持续经营假设
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qA\kx#v]P 36.audit plan 审计计划
eJ\j{- xwp?2,< 37.significant audit areas 重点审计领域
YbBH6RZr EYD{8Fw- 38.error 错误
ML"P"&~u6 "9T`3cM0 39.fraud舞弊
D\&y(=fzf N S}`(N 40.modified or additional procedures 修改或追加审计程序
=X'7V}Q} DczF0Ow 41.misappropriation of assets 侵占资产
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Y_YIJ@ !OVEA^6 43.unusual pressures 异常压力
LsZ!':LN k_^/ 44.the suspected noncompliance 涉嫌存在违法行为
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1]bjW*! l5nDt$Ex 45.materialiy 重要性
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* CGdfdxW IGV.0l 47.approach the materiality level 接近重要性水平
;<R_j%* ~*]`XL.- 48.an acceptably low level 可接受水平
z(68^-V=: xyWdzc](p 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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uEp$Z= la 7QN QW 50.misstatements or omissions 错报或漏报
Y rnqi-P /\I%)B47^9 51.aggregate 总计
;!sGfrs0$ M:f=JuAx 52.subsequent events 期后事项
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~o5iCt;w FQ1oqqr 54.perform additional audit procedures 实施追加的审计程序
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57.inappropriate audit opinion 不适当的审计意见
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6u;(R0n J :(\o=5 5 59.tolerable misstatement 可容忍错报
shZ<j7gqI @!O{>` 60.the acceptable level of detection risk 可接受的检查风险
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%;txD 查看《
注会考试《审计》中的128个英文单词(二) 》
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