h/X5w4 ,P@/=I5
1.audit
审计 Rg?{?qK\K #mRFUA 2.attestation 鉴证
LE<u&9I\ R7B,Q(q2- 3.credibility 可信赖程度
u3*NO
)O lsB9;I^+x 4.audit of financial statements 财务报表
审计 O\4+_y 5&?KW)6 Rz 5.agreed-upon procedures 执行商定程序
q
F{DArc 'Uko^R)( 6.high levels of assurance 高水平保证
O@r.> *TM;trfz 7.compilation 编制
eg2U+g4 $W/+nmb)@K 8.reliability 可靠性
fKTDt% s^g.42?u 9.relevance 相关性
z;y^t4
^9 Gin_E&%g 10.professional skepticism 职业谨慎
:>P4L,Da] mWli}j# 11.objectivity 客观性
\o:ELa HY bB:r]*_
s] 12. professional competence 专业胜任能力
*gd?>P7\0 !EX?m }7 13.Senior/CPA-in-charge 项目经理
~[|V3h4v ~_u*\]- 14.audit engagement letter 业务约定书
<?LfOSdMs^ *2,e=tY> 15.recurring audit 连续审计
X-)RU? x)ddRq
l 16.the client 委托人
TvunjTpaj j\`EUC 17.change
CPA 更换
注册会计师 4d^
\l! yV:EK{E 18.the existing CPA 现任注册
会计师
EjR_-8@FK AV:Xg4UJv 19.the successor CPA 后任注册
会计师 *L%6qxl`V L$+d.=] 20.the preceding CPA前任
注册会计师 ~A`&/U
Mw"xm9(Q 21.issue the audit report 出具审计报告
[=F>#8= $J QWfGwR 22.expert 专家
TL},Unq bQ-Gp;] 23.the board of directors 董事会
Gnbfy4Z NP K#].F 24.knowledge of the entity‘ s business 了解被审计单位情况
f^W[;w jM5_8nS&d 25.assess material misstatement risks评估重大错报风险
.i {>Z <<
3
a<I 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
~ X-)_zH Y{B9`Z 27.a general knowledge of —— 初步了解―――的情况
(^sh #ZG3|#Q=L 28.a more knowledge of—— 进一步了解的情况
$%7I: j5L)N 29.the prior year‘s working papers 以前年度
工作底稿
,CJAzGBS
q} ]'Q
- 30.minutes of meeting 会议纪要
r<;l{7lY_ +kjzn]}f 31.business risks 经营风险
ic%?uWN A<4_DVd@@ 32.appropriateness 适当性
A2m_q>>
! G9DJa_]X 33.accounting estimate 会计估计
3gb|x? D
t.0YKF 34.management representations 管理层声明
drW~)6Lr@ ePf+[pV3 35.going concern assumption 持续经营假设
^vJ"-{ gRBSt
M&hU 36.audit plan 审计计划
QL2Nz@|k !CVuw 37.significant audit areas 重点审计领域
=EQJqj1T 3pvYi<<D' 38.error 错误
,eR8~(`= k!5m@'f 39.fraud舞弊
&~RR&MdZ2 !RS9%ES_? 40.modified or additional procedures 修改或追加审计程序
U4Z[!s$ 2@v
J 41.misappropriation of assets 侵占资产
t)` p@]j O7%2v@j|8 42.transactions without substance 虚假交易
-K"4rz :M06 ;:e 43.unusual pressures 异常压力
!BDUv( wu A^'T 44.the suspected noncompliance 涉嫌存在违法行为
g?B3!,!9 jk$86ma! 45.materialiy 重要性
Z,K7Ot0 %?bcT[|3 46.exceed the materiality level 超过重要性水平
D3`}4 A
} ^i b 47.approach the materiality level 接近重要性水平
QdQd(4/1 ;imRh'-V6 48.an acceptably low level 可接受水平
$$hv
`HE^l RPVT*`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
-T7xK/ 2jl)mL 50.misstatements or omissions 错报或漏报
<\" .L K%MW6y 51.aggregate 总计
{XgnZ`* I^D0<lHl~ 52.subsequent events 期后事项
RsW9:*R ZQ3_y $ 53.adjust the financial statements 调整财务报表
UNDi_6Dy nBN&.+3t 54.perform additional audit procedures 实施追加的审计程序
[ |[>}z: t|V0x3X 55.audit risk 审计风险
*XbI#L%> +R6a}d/K 56.detection risk 检查风险
>E:<E'L *#y;8 57.inappropriate audit opinion 不适当的审计意见
Gs
dnf 7 :~zv t 58.material misstatement 重大的错报
HSN8O@dy 2Vk\L~K 59.tolerable misstatement 可容忍错报
WA$JI@g {fV}gR2 60.the acceptable level of detection risk 可接受的检查风险
k6"KB /\Z J
查看《
注会考试《审计》中的128个英文单词(二) 》
wvMW| y{d^?(-