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Dx%JZ %$L{R 1.audit
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4VSU8tK|N] \b x$i* 3.credibility 可信赖程度
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审计 9A=,E& 6{b>p+U 5.agreed-upon procedures 执行商定程序
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( 6.high levels of assurance 高水平保证
CdQ!GS<'y R 9\*#c 7.compilation 编制
/x$ nje,. 5;EvNu 8.reliability 可靠性
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% 9.relevance 相关性
:I#V. Xv^qVn4 10.professional skepticism 职业谨慎
%h@EP[\ $&td=OK 11.objectivity 客观性
l_p2Riv |{ip T SH 12. professional competence 专业胜任能力
!|(NgzDP/ 0l6.<-f{ 13.Senior/CPA-in-charge 项目经理
(<9u-HF# fHFE){ 14.audit engagement letter 业务约定书
y6a3tG !Vk^TFt` 15.recurring audit 连续审计
hgq;`_;1, g7H(PF? 16.the client 委托人
<5051UEu !Uo4,g6r+ 17.change
CPA 更换
注册会计师 h_'*XWd@ 2>%=U~5 18.the existing CPA 现任注册
会计师
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会计师 {l@{FUv 6gDN`e,@ 20.the preceding CPA前任
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J&_n9$ 21.issue the audit report 出具审计报告
RRJ%:5& jP.dDYc 22.expert 专家
XiWmV ? :ws<-Qy 23.the board of directors 董事会
At;LO9T3z :A;RH 24.knowledge of the entity‘ s business 了解被审计单位情况
YmG("z "AqB$^S9t 25.assess material misstatement risks评估重大错报风险
tH4B:Bgj! -9?]IIVb 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
QT}tvm@PMq d'> x(Yi 27.a general knowledge of —— 初步了解―――的情况
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w%/D%@ %]i15;{X 28.a more knowledge of—— 进一步了解的情况
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;tf=gdX; 30.minutes of meeting 会议纪要
#vlgwA ]?4hyN 31.business risks 经营风险
|.dRily+ 6S#Cl>v 32.appropriateness 适当性
Z\sDUJ P+}h$_x 33.accounting estimate 会计估计
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n) ;Rf'P}"] 34.management representations 管理层声明
DmcZta8n] =_^X3z0 35.going concern assumption 持续经营假设
e3\T)x&= !)$Zp\Sg 36.audit plan 审计计划
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Ww804ir n6v6K1 37.significant audit areas 重点审计领域
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zc^!LrW< 38.error 错误
<UCl@5g& U0+-W07> 39.fraud舞弊
,zc(t<|-y |W^IlqTH 40.modified or additional procedures 修改或追加审计程序
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\)e'`29; v@pky0 42.transactions without substance 虚假交易
Bw.i}3UT6 :6dxtl/{b: 43.unusual pressures 异常压力
?7A>+EY *1"+%Z^ 44.the suspected noncompliance 涉嫌存在违法行为
8Fub<UhJ dr"1s-D4IQ 45.materialiy 重要性
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XPPdwTOr 46.exceed the materiality level 超过重要性水平
gGuO 9BB=YnKE 47.approach the materiality level 接近重要性水平
EM_d8o)`B @)}L~lb[) 48.an acceptably low level 可接受水平
!x)R=Z/C ry]l.@o; 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
TqQ[_RKg2 +T+#q@ 50.misstatements or omissions 错报或漏报
4ppz,L,4 {RPI]DcO/ 51.aggregate 总计
SX#&5Ka/ @F>D+=hS 52.subsequent events 期后事项
n+p }\msH )5H?Vh>36 53.adjust the financial statements 调整财务报表
A}w/OA97RO o;*Q}Gr<M 54.perform additional audit procedures 实施追加的审计程序
|BYRe1l6l `@%LzeGz 55.audit risk 审计风险
]###w; HKe K<V 56.detection risk 检查风险
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q>+ tX[WH\(xI 57.inappropriate audit opinion 不适当的审计意见
5twhm eH,or ,r 58.material misstatement 重大的错报
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#z42C?V a.Vuu)+Quw 60.the acceptable level of detection risk 可接受的检查风险
<Z$J<]I m+9#5a- 查看《
注会考试《审计》中的128个英文单词(二) 》
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