=o9s?vOJ P*&[9)d6 1.audit
审计 ?\Z pVL<> Qf~>5(,h 2.attestation 鉴证
n[jXqFm!` lx+;<la 3.credibility 可信赖程度
(l99a&]t a&%aads 4.audit of financial statements 财务报表
审计 ia5% :Qge1/ 5.agreed-upon procedures 执行商定程序
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,=m 6.high levels of assurance 高水平保证
)V1xL_hx/ hL3up] pZ 7.compilation 编制
}k }=e 8Yq06o38C 8.reliability 可靠性
hi"C<b. :`N&BV 9.relevance 相关性
E*YmHJ:k lq9|tt6Z 10.professional skepticism 职业谨慎
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11.objectivity 客观性
HgY@M <MS>7Fd2 12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理
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Y!^E %* .+9*5 14.audit engagement letter 业务约定书
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F;/ 15.recurring audit 连续审计
-9dZT 2'fd4rE5 16.the client 委托人
+^BThrB ^Gd1T 17.change
CPA 更换
注册会计师 Ir JSU_ S>dHBR#AD 18.the existing CPA 现任注册
会计师
y[i}iT/~ g@'XmT="_ 19.the successor CPA 后任注册
会计师 .s<0}<Aq> U;bx^2<m 20.the preceding CPA前任
注册会计师 p6j-8ggL ?6_]^:s 21.issue the audit report 出具审计报告
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31mpMa 3P0z$jh"H 22.expert 专家
I">"> ('7?"npd 23.the board of directors 董事会
ya2sS9^T[ `<tRfl}qs 24.knowledge of the entity‘ s business 了解被审计单位情况
v\w*VCjoV "_UnN}Uk 25.assess material misstatement risks评估重大错报风险
}5fd:B m; Cj>HMB} 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
&0T.o,&y ;!HQ!#B 27.a general knowledge of —— 初步了解―――的情况
(A?>U_@ t`6]eRR 28.a more knowledge of—— 进一步了解的情况
#K^hKx9 |.9PwD8~VD 29.the prior year‘s working papers 以前年度
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aA?Qr&]M qXtC7uNj$ 30.minutes of meeting 会议纪要
9Buss+K?/h Kz;Ar&^`N 31.business risks 经营风险
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V 32.appropriateness 适当性
a?W5~?\9 1HO;~NJ]m 33.accounting estimate 会计估计
: ?f+* ;jgf,fbM 34.management representations 管理层声明
h>V6}(~;. 4]1/{</B| 35.going concern assumption 持续经营假设
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! 36.audit plan 审计计划
P 'h39XoZ o+x%q<e;c 37.significant audit areas 重点审计领域
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YAXd LHtO|Utn( 39.fraud舞弊
(g;O,`|c, $x }R2 40.modified or additional procedures 修改或追加审计程序
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H^Pq[3NQ 5%D`y| 42.transactions without substance 虚假交易
3z0Bg Q7u|^Gu,5 43.unusual pressures 异常压力
Jm ,:6T `u3kP 44.the suspected noncompliance 涉嫌存在违法行为
-)%\$z "L5w]6C4 45.materialiy 重要性
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R"Y^]P= 46.exceed the materiality level 超过重要性水平
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M"]?'TMfXc 47.approach the materiality level 接近重要性水平
"`K_5"F yPfx!9B 48.an acceptably low level 可接受水平
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X< 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
Jb{g{a/ dZ"}wKbO 50.misstatements or omissions 错报或漏报
();Z,A :&5u) 51.aggregate 总计
trwo(p hcU^!mp 52.subsequent events 期后事项
53/$8= jA8Bmwt;w 53.adjust the financial statements 调整财务报表
yVzV]&k Z3o HOy 54.perform additional audit procedures 实施追加的审计程序
G>^= Bm_$ fV9+FOZn 55.audit risk 审计风险
3B[tbU( ,ng/T**@G 56.detection risk 检查风险
gD%o0jt" &7kLSb&|; 57.inappropriate audit opinion 不适当的审计意见
E_&;.hw L7- JK3/E 58.material misstatement 重大的错报
YeJTB} Wv3p!zW3I 59.tolerable misstatement 可容忍错报
'3^_:E5y -DGuaUU 60.the acceptable level of detection risk 可接受的检查风险
yo5-x"ze {<IHiB35q 查看《
注会考试《审计》中的128个英文单词(二) 》
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