Oe%jV,S |V f:K`MW 1.audit
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c-- o+Kh2;$) 3.credibility 可信赖程度
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r^5 4.audit of financial statements 财务报表
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d7GG1/u -a$7b;gF 5.agreed-upon procedures 执行商定程序
d[.JEgU Nd4!:. 6.high levels of assurance 高水平保证
We*)RXm% y:+s*x6Vg 7.compilation 编制
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8.reliability 可靠性
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A )vFZl] 9.relevance 相关性
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S*1Km& 10.professional skepticism 职业谨慎
p@7[w@B\c s GP}>w-JZ 11.objectivity 客观性
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h8!;RN[ 12. professional competence 专业胜任能力
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{oVVLs _(8HK 13.Senior/CPA-in-charge 项目经理
O$=) IFY,j8~q 14.audit engagement letter 业务约定书
rn?:utP o[!g,Gmoh 15.recurring audit 连续审计
6A& f XHlx89v7 16.the client 委托人
q(yw,]h]{ NX(.Lw} 17.change
CPA 更换
注册会计师 hFjXgpz5 ;U|^Tsuc` 18.the existing CPA 现任注册
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WM}bM]oe Cu\A[6g, 19.the successor CPA 后任注册
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注册会计师 f#p.=F$ ntSPHK|' 21.issue the audit report 出具审计报告
I/s?]v 8F<Qc*' 22.expert 专家
]AGJPuX URW'*\Xjb 23.the board of directors 董事会
'H`_Z e< y\Z-x 24.knowledge of the entity‘ s business 了解被审计单位情况
q*ZjOqj !o 7uZC\ 25.assess material misstatement risks评估重大错报风险
OX?9 3AlG MQQ!@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
2f]9I1{ O329Bkg 27.a general knowledge of —— 初步了解―――的情况
[j5^Zb&0 ,FJ9C3 28.a more knowledge of—— 进一步了解的情况
y= ILA %rTXT 29.the prior year‘s working papers 以前年度
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p5:Q 30.minutes of meeting 会议纪要
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R:,R T"Wq: 31.business risks 经营风险
%+G/oF| h"YIAQ', 32.appropriateness 适当性
/ vge@bsE .l*]W!L] 33.accounting estimate 会计估计
0}Xkj)R, 7fl'nCo\" 34.management representations 管理层声明
@)m+O#a ;X\>oV3# 35.going concern assumption 持续经营假设
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/+J?Ep(_ lE[LdmwDrb 37.significant audit areas 重点审计领域
A"C%.InZ "31GC7 38.error 错误
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BE Xt8;Pl 39.fraud舞弊
iYv6B6o/99 N`grr{*_ 40.modified or additional procedures 修改或追加审计程序
"aP>}5<h q!<`ci,uS 41.misappropriation of assets 侵占资产
$RKd@5XP KL0u:I(lWU 42.transactions without substance 虚假交易
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'8k\a{t_z vUgLWd 44.the suspected noncompliance 涉嫌存在违法行为
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7esG$sVj( 45.materialiy 重要性
GwwxSB&y Z[AJat@H 46.exceed the materiality level 超过重要性水平
K~@-*8% oRy?Dx+H 47.approach the materiality level 接近重要性水平
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ssi{(}H/Jv ss,t[`AV{ 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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+tkd($// b3EW"^Ar 51.aggregate 总计
/n?5J`6 @'R4zJ&+S 52.subsequent events 期后事项
GMgsM6.R 'iMI&?8u 53.adjust the financial statements 调整财务报表
XOgX0cRC4 lEZ[0oa 54.perform additional audit procedures 实施追加的审计程序
G5=(3 V% 5:CC\!&QBV 55.audit risk 审计风险
1oj7R7 j^iH[pN] \ 56.detection risk 检查风险
j=dHgnVvj !j %)nU 57.inappropriate audit opinion 不适当的审计意见
pwd7I !S%XIq}FX 58.material misstatement 重大的错报
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;dg#hO &sJpn*W 59.tolerable misstatement 可容忍错报
*[W! ng <LZvG IMl 60.the acceptable level of detection risk 可接受的检查风险
Q`AJR$L A_Sl#e 查看《
注会考试《审计》中的128个英文单词(二) 》
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