viT/$7`AI l(@UpV- 1.audit
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1& 2.attestation 鉴证
4cni_m] X99:/3MXB' 3.credibility 可信赖程度
H1>}E5^? c6;tbL 4.audit of financial statements 财务报表
审计 XOzd{ 54w..8' 5.agreed-upon procedures 执行商定程序
Dxu2rz!li- &C+pen)Z 6.high levels of assurance 高水平保证
M3350 ^E8XPK]-~ 7.compilation 编制
DDT)l+: XP brGUK PB 8.reliability 可靠性
u+GtH;<; YAqv: 9.relevance 相关性
AAE8j. 5uuZ t0V\ 10.professional skepticism 职业谨慎
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wvum7K{tI :;S]jNy}j) 12. professional competence 专业胜任能力
S$Tc\/{ +v3@WdLcD 13.Senior/CPA-in-charge 项目经理
mVN^X/L(y Cyg\FHs 14.audit engagement letter 业务约定书
vl8Ums} + ~r6qnC2 15.recurring audit 连续审计
A=/|f$s+ *4;MO2g 16.the client 委托人
q"@Y2lhD! 6u`E{$ 17.change
CPA 更换
注册会计师 oO-kO!59y x8xSA*@k 18.the existing CPA 现任注册
会计师
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19.the successor CPA 后任注册
会计师 UUGwXq96i Iq`:h&'!L 20.the preceding CPA前任
注册会计师 q[#2` A>8uLO G} 21.issue the audit report 出具审计报告
p=vu<xXtD _6v|k}tW'Y 22.expert 专家
Np=IZnpt 8r7~ >p~ 23.the board of directors 董事会
x'OE},>i 6H,n?[zTt 24.knowledge of the entity‘ s business 了解被审计单位情况
st"uD\L1p: `VT[YhO#} 25.assess material misstatement risks评估重大错报风险
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wM 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
AOhfQ:E 4 JyY-@GF 27.a general knowledge of —— 初步了解―――的情况
48JD >=@7 2yk32| 28.a more knowledge of—— 进一步了解的情况
Q%61_l *6oQW 29.the prior year‘s working papers 以前年度
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3A'vq2beM z;GR(;w/ 30.minutes of meeting 会议纪要
[hE0 9W I;]Q}SUsm 31.business risks 经营风险
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VAA\ ]5X=u(} 32.appropriateness 适当性
^W|B Xxo 1'wwwxe7 33.accounting estimate 会计估计
c|8[$_2 RM8p[lfX 34.management representations 管理层声明
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z^}u 35.going concern assumption 持续经营假设
!PX`sIkT x#ub % t 36.audit plan 审计计划
[EUp4%Z # ,;LxFS5\ 37.significant audit areas 重点审计领域
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I^>m-M. :r%Hsur( 39.fraud舞弊
vovc,4} Uf#.b2] 40.modified or additional procedures 修改或追加审计程序
56 k89o [\(}dnj: 41.misappropriation of assets 侵占资产
UruD&=AMK dLb9p"EE# 42.transactions without substance 虚假交易
cNX,% 3T)GUzt` 43.unusual pressures 异常压力
<BoDLvW> VhdMKq~` 44.the suspected noncompliance 涉嫌存在违法行为
>*#clf;@p 9aYDi) 45.materialiy 重要性
Vsh7>|@ am>X7 46.exceed the materiality level 超过重要性水平
!QK~l ~^#F5w" 47.approach the materiality level 接近重要性水平
d~B]s DA'A-C2 48.an acceptably low level 可接受水平
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'Z~B4 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
KUs\7Sb {k.Dy92 50.misstatements or omissions 错报或漏报
. C_\xb *~b3FLzq 51.aggregate 总计
,})x1y Z|&Y1k-h 52.subsequent events 期后事项
/">A3bq HZ$q`e 53.adjust the financial statements 调整财务报表
+3B^e%`NPm gY'w=(/` 54.perform additional audit procedures 实施追加的审计程序
E[N5vG< =Kdd+g! 55.audit risk 审计风险
uYW9kw>$ hZ_0lX} 56.detection risk 检查风险
a&yIH;- |~Q`DdkX 57.inappropriate audit opinion 不适当的审计意见
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q^nSYp# 58.material misstatement 重大的错报
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% -~z]ut<Z 59.tolerable misstatement 可容忍错报
O&=40"Dr 'M"JF;*r 60.the acceptable level of detection risk 可接受的检查风险
Yv0;U Kd 56!>}!8! 查看《
注会考试《审计》中的128个英文单词(二) 》
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