gC,0+Y~ =:R[gdA#1 1.audit
审计 pN^G[ \VhpB
2.attestation 鉴证
UdM5R
[ [7Kj$PB3 3.credibility 可信赖程度
`- uZv yrvSbqR 4.audit of financial statements 财务报表
审计 *7D$;?" /v5g;x_T 5.agreed-upon procedures 执行商定程序
N4GIb 6 SJ|.%
gn 6.high levels of assurance 高水平保证
&V,-W0T_ y [7xK}`_ 7.compilation 编制
l.W 1$g %~v76;H< 8.reliability 可靠性
G4`sRaT. /Z9`uK 9.relevance 相关性
=*)O80oaW `a1R "A 10.professional skepticism 职业谨慎
V~^6 TS( [ QL<&:s& 11.objectivity 客观性
HuLm!tCu 9QM"JEu@ 12. professional competence 专业胜任能力
%cjGeS6} )bN
3-_ 13.Senior/CPA-in-charge 项目经理
@BQBNGR 1 . L6@Rs 14.audit engagement letter 业务约定书
A,CPR0g% +`vZg^_c` 15.recurring audit 连续审计
_/w-gL{ h,jAtL! 16.the client 委托人
#,9TJ:~N a_fW{;}[ 17.change
CPA 更换
注册会计师 ;cHI3V l$_+WC*wp 18.the existing CPA 现任注册
会计师
~
X(xa kAF}*&Kzd~ 19.the successor CPA 后任注册
会计师 L"^366M! hy`)]>9z~ 20.the preceding CPA前任
注册会计师 7|eSvC aiX;D/t? 21.issue the audit report 出具审计报告
F>-@LOqHy 2B?i2[a, 22.expert 专家
MldL"*HW: ob5nk^y 23.the board of directors 董事会
5 9J$SE YaZ"&i 24.knowledge of the entity‘ s business 了解被审计单位情况
vgp%;-p( 1kw4'#J8 25.assess material misstatement risks评估重大错报风险
U$JIF
/MO_ Jt,
4@ 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
=Bqa<Js zMqEMx9 27.a general knowledge of —— 初步了解―――的情况
aZCT|M1 M[N.H9 28.a more knowledge of—— 进一步了解的情况
S7>gNE;%]u scEQD
V 29.the prior year‘s working papers 以前年度
工作底稿
RvZ-w$E&? >"{zrwNq 30.minutes of meeting 会议纪要
!OVEA^6 y8n1IZ*#SZ 31.business risks 经营风险
/+U)!$zm* g-gBg\y{v 32.appropriateness 适当性
54DR .>O M@@O50~ 33.accounting estimate 会计估计
U jzz`!mz yQ&%* ?J 34.management representations 管理层声明
exKmK!FT ^aWNtY'
: 35.going concern assumption 持续经营假设
s3!LR2qiF 'n#S6.Y: 36.audit plan 审计计划
=0yJ2[R7Do a-2
{x2O 37.significant audit areas 重点审计领域
Z6@J-<u kU>|E<c* 38.error 错误
(uc)^l
fX ]lYEJ` 39.fraud舞弊
&nw~gSe /\I%)B47^9 40.modified or additional procedures 修改或追加审计程序
RYaofW eE_X
wLE 41.misappropriation of assets 侵占资产
d+ko"F| `bF;Ew; 42.transactions without substance 虚假交易
*%BI*p tX}S[jdq 43.unusual pressures 异常压力
PzkXrDlB7 *lF%8k"Al 44.the suspected noncompliance 涉嫌存在违法行为
{# _C ^}\R]})w" 45.materialiy 重要性
K8c#/o ^i1:PlW] 46.exceed the materiality level 超过重要性水平
L4Y3\4xXO agD.J)v\ 47.approach the materiality level 接近重要性水平
SnU{ZGR>sP DQnWLC"u 48.an acceptably low level 可接受水平
JAlsc]XtO9 J :(\o=5 5 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
shZ<j7gqI HNT8~s.2 50.misstatements or omissions 错报或漏报
dF]8>jBOL Isb^~c_P 51.aggregate 总计
$O!<Zz .w)t<7 y 52.subsequent events 期后事项
K a|\gl;V dig76D_[e 53.adjust the financial statements 调整财务报表
ibw;BU 1`\kXaG 54.perform additional audit procedures 实施追加的审计程序
XLxr~Yo 7?] p\` 55.audit risk 审计风险
Jj:4@p: .CpO+z 56.detection risk 检查风险
hh}EDnx ir#^5e@ 57.inappropriate audit opinion 不适当的审计意见
Jl ?Q}SB 1X.1t^HH: 58.material misstatement 重大的错报
DL_\luh iK:]Q8b 59.tolerable misstatement 可容忍错报
B35f5m7r WE]^w3n9 60.the acceptable level of detection risk 可接受的检查风险
]Jqe)o $@wkQ%
查看《
注会考试《审计》中的128个英文单词(二) 》
l si8?91 .#|pje^