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~n8UN< 1.audit
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2.attestation 鉴证
Td,d9M /lbj!\~ 3.credibility 可信赖程度
~;jgl_5?b zJP jsD] 4.audit of financial statements 财务报表
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e. GMg!2CIU 5.agreed-upon procedures 执行商定程序
:8(jhs 'j*Q 6.high levels of assurance 高水平保证
cHt4L]n8n (u^8=# 7.compilation 编制
IqV" 4 pj<aMh 8.reliability 可靠性
6/#+#T c0Bqm 9.relevance 相关性
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5(`S L){V(*K ' 10.professional skepticism 职业谨慎
KB^8Z@(+ Lc?"4 11.objectivity 客观性
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)7Im}? 12. professional competence 专业胜任能力
unc6 V% f,i2U|1pbj 13.Senior/CPA-in-charge 项目经理
yZ 7)|j x]yIe&*(' 14.audit engagement letter 业务约定书
o2B|r`R `k>C%6FG$# 15.recurring audit 连续审计
YhNrg?nS l?$X.CwX 16.the client 委托人
za}Kd^KeB 8G3 Z,8P4( 17.change
CPA 更换
注册会计师 ?mM:oQH+> %E/#h8oN{ 18.the existing CPA 现任注册
会计师
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H5f }oc 2q]ZI 20.the preceding CPA前任
注册会计师 50dN~(;p cWyf04-? 21.issue the audit report 出具审计报告
%,1TAmJfHa mi$C%~]5m 22.expert 专家
@GD $KR9 (1q(6! 23.the board of directors 董事会
FX9W Xb4w ViyG%Sm 24.knowledge of the entity‘ s business 了解被审计单位情况
=$+0p3[r Q!3-P 25.assess material misstatement risks评估重大错报风险
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8 P`O`MwEAf 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
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L7kpH+y 27.a general knowledge of —— 初步了解―――的情况
sVFX(yx0 U\ ,N 28.a more knowledge of—— 进一步了解的情况
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r;n2 29.the prior year‘s working papers 以前年度
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@`+\vmfD [kpQ:'P3 30.minutes of meeting 会议纪要
*~4<CP+"0 E+EcXf 31.business risks 经营风险
aCH;l~+U 3QKBuo 32.appropriateness 适当性
{`k&Q +gY k"%JyO8Y 33.accounting estimate 会计估计
bf=\ED ^ -xLK/QAL 34.management representations 管理层声明
o3\^9-jmp |A,.mOT 35.going concern assumption 持续经营假设
cUP1Uolvn Vt \g9-[ 36.audit plan 审计计划
IY6Qd4157 R\X;`ptT 37.significant audit areas 重点审计领域
>);M\,1\I p5OoDo 38.error 错误
x4>"m(&% bC"h7$3 39.fraud舞弊
& ^1 b]f g18zo~LZ 40.modified or additional procedures 修改或追加审计程序
=O"l/\c^ J!RRG~ 41.misappropriation of assets 侵占资产
{S-M] LE oiR9NB&< 42.transactions without substance 虚假交易
_a9oHg O(-6Zqk8Q 43.unusual pressures 异常压力
b@=H$" t~dK\>L 44.the suspected noncompliance 涉嫌存在违法行为
b?cO+PY01 ZwY mR= 45.materialiy 重要性
6C<GYzzo w;(=wN\ 46.exceed the materiality level 超过重要性水平
=Ez@kTvOs ^~TE$i< 47.approach the materiality level 接近重要性水平
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AB0}6g^O 48.an acceptably low level 可接受水平
6{udNv X |;(P+Q4lB 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
*kZH~] +t*I{X( 50.misstatements or omissions 错报或漏报
a(|0'^ -Vb5d!( 51.aggregate 总计
q^6#.} 7rbw_m`12- 52.subsequent events 期后事项
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fWW B]h 1#;^Z3 54.perform additional audit procedures 实施追加的审计程序
=zrfh-lwH ;.xKVH/@ 55.audit risk 审计风险
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zKt/)A vA ZkT" 56.detection risk 检查风险
0*kS\R=P ^?\|2H 57.inappropriate audit opinion 不适当的审计意见
vaHtWz!P #PPHxh*S 58.material misstatement 重大的错报
J(~1mIJjC )K::WqR%w) 59.tolerable misstatement 可容忍错报
B<Cg_C Y`$\o 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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