F .S^KK ?NBae\6r 1.audit
审计 $f@YQN= %9YY \a { 2.attestation 鉴证
XPhP1 ^>\ }u#3 hYa 3.credibility 可信赖程度
Wvl~|Sx] (]w6q&, 4.audit of financial statements 财务报表
审计 e5mu- 8K4^05*S 5.agreed-upon procedures 执行商定程序
NV5qF/<M T]wC?gQG 6.high levels of assurance 高水平保证
cB&_':F Tm^kZuT{ 7.compilation 编制
|GMo"[ DE.].FD' 8.reliability 可靠性
HMVP71 !-M Y<' 9.relevance 相关性
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-x- ti61&)( 10.professional skepticism 职业谨慎
`E|i8M3g k"#gSCW$ 11.objectivity 客观性
]9_gbQ 3JC uM_y 12. professional competence 专业胜任能力
4dixHpq' k'r} @-X 13.Senior/CPA-in-charge 项目经理
nlpEkq ;PaU"z+Je~ 14.audit engagement letter 业务约定书
qu^g~"s 0n:cmML)D 15.recurring audit 连续审计
.I_atv F]M-r{ 16.the client 委托人
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s+X:*C~ 17.change
CPA 更换
注册会计师 UIDeMz *AV%= 18.the existing CPA 现任注册
会计师
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会计师 Jqb~RP~ M|c_P)7ym 20.the preceding CPA前任
注册会计师 Ma! 1\}XL=BE 21.issue the audit report 出具审计报告
6):1U mrr]{K 22.expert 专家
o/3.U=px~ rf H1Zl 23.the board of directors 董事会
&|Wqzdo?# %}(`? 24.knowledge of the entity‘ s business 了解被审计单位情况
M(L6PyEa!Y 2.WI".&y= 25.assess material misstatement risks评估重大错报风险
3Ewdu <O7!( 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
$B8Vg `+ 6=n|Ha 27.a general knowledge of —— 初步了解―――的情况
CNb(\] G_?U?:!AC 28.a more knowledge of—— 进一步了解的情况
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U',C-56z PP{9Y Vr 30.minutes of meeting 会议纪要
7;|"1H:cmw W8 Ssv 31.business risks 经营风险
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ah9UG 32.appropriateness 适当性
HL&HY)W1gf mt+i0PIfj 33.accounting estimate 会计估计
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,m6g 6!>p<p"Ns 34.management representations 管理层声明
#w.0 Cc $ (;:4 35.going concern assumption 持续经营假设
MO$yst?fK ef^GJTv&k 36.audit plan 审计计划
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K@*+;6y@ 8!|vp7/ 38.error 错误
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8~ 40.modified or additional procedures 修改或追加审计程序
*-PjcF}Y .KKecdd?= 41.misappropriation of assets 侵占资产
7zCJ3p ^85Eveu 42.transactions without substance 虚假交易
)1!<<;@0 n4!RGq.} 43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为
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N#Rb8&G)b h#Z["BG 46.exceed the materiality level 超过重要性水平
Q k}RcP MoN0w.V 47.approach the materiality level 接近重要性水平
msgR"T3' p#jAEY p 48.an acceptably low level 可接受水平
P}~MO)*1 U2m#BMV 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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YA,~qT| s1Acl\l-uF 51.aggregate 总计
qr4 lr!#t ZN#b5I2Pf 52.subsequent events 期后事项
Lo'pNJH;$ ~D3S01ecM 53.adjust the financial statements 调整财务报表
A0Nx? {)"[_< 54.perform additional audit procedures 实施追加的审计程序
,B'=$PO% &PE%tm 55.audit risk 审计风险
-y|J_;EG OJpfiZ@Q_ 56.detection risk 检查风险
F:q4cfL6 %4m Nk}tyH 57.inappropriate audit opinion 不适当的审计意见
g_cED15 Zpg;hj5_ 58.material misstatement 重大的错报
" Bx@( xx!8cvD4? 59.tolerable misstatement 可容忍错报
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_-I W"Y)a|rG% 查看《
注会考试《审计》中的128个英文单词(二) 》
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