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审计 #%F-Xsk J5n6K$.d 2.attestation 鉴证
BMI`YGjY1 &iZt(XD 3.credibility 可信赖程度
!3iZa* fj/L)i 4.audit of financial statements 财务报表
审计 k`&FyN^) TGU7o:2 5.agreed-upon procedures 执行商定程序
DBG0)=SHy 4_ypFuS ^ 6.high levels of assurance 高水平保证
d2V\T+= 'n>44_7 L 7.compilation 编制
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8#g}ev@|u g],]l'7H 9.relevance 相关性
,A $IFE K F_Uu 10.professional skepticism 职业谨慎
L)&^Pu e$_gOwB 11.objectivity 客观性
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WMsqQ 12. professional competence 专业胜任能力
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xQU//kNL 13.Senior/CPA-in-charge 项目经理
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q 14.audit engagement letter 业务约定书
I\1"E y 6P}?+ Gc 15.recurring audit 连续审计
.ahY 1CO Dt> tTU 6 16.the client 委托人
G6qZ>-GiL 3 !8#wn 17.change
CPA 更换
注册会计师 )/JVp> ,Y
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04&S.#+( ;?@Rq"* 19.the successor CPA 后任注册
会计师 ("ix!\1K@ ZMZWO$"K1 20.the preceding CPA前任
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|S |bSAn*6b 21.issue the audit report 出具审计报告
-?:8sv*X AzF*4x 22.expert 专家
3UW`Jyd`k b;d7mh4 23.the board of directors 董事会
:RukW.MR v;5-1 24.knowledge of the entity‘ s business 了解被审计单位情况
jtpHDS f4*(rX 25.assess material misstatement risks评估重大错报风险
/Dd x[P5p= WRkuPj2 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
V"(5U(v{~ sC[#R.eq 27.a general knowledge of —— 初步了解―――的情况
F.x7/; "%+||IyW 28.a more knowledge of—— 进一步了解的情况
1 oKY7i$ ^ H2TSaJ; 29.the prior year‘s working papers 以前年度
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)quQI)Ym `>g\gaQ 30.minutes of meeting 会议纪要
x1`(Z|RJ 7VZ ^J`3 31.business risks 经营风险
M E]7e^ [h-NX 32.appropriateness 适当性
@HB=hN f. >[ J 33.accounting estimate 会计估计
[.Md_ 0YL*)=pD, 34.management representations 管理层声明
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urz?dt4w 35.going concern assumption 持续经营假设
.pe.K3G& mZ? jpnd 36.audit plan 审计计划
+h/OQ]`/m 0vDvp`ie#4 37.significant audit areas 重点审计领域
!BrZTo 0Bp0ScE|FA 38.error 错误
|x1Ttr, 7b-[# g 39.fraud舞弊
R\n@q_!`X n#WOIweInf 40.modified or additional procedures 修改或追加审计程序
@XL49D12c ~2XGw9`J2 41.misappropriation of assets 侵占资产
z=>P jIW (QqeMG,Y 42.transactions without substance 虚假交易
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S/y(1.wh _C1u}1hW# 44.the suspected noncompliance 涉嫌存在违法行为
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kO^ 45.materialiy 重要性
+/n]9l]#h pp*MHM)x|q 46.exceed the materiality level 超过重要性水平
Yz0HBEA 1 YtY= 47.approach the materiality level 接近重要性水平
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y,Bj,zw X=6L-^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
Sjwwc6_c rk,64( 50.misstatements or omissions 错报或漏报
d/*EuJYin< >.C$2bW<L 51.aggregate 总计
OEbZs-: ;YQ6X> 52.subsequent events 期后事项
"FGgem%9 RN1KM 53.adjust the financial statements 调整财务报表
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rc%*g3ryLG WRAv>s9 55.audit risk 审计风险
kaEu\@%n !{uV-c-5, 56.detection risk 检查风险
Y%]g,mG n],cs 57.inappropriate audit opinion 不适当的审计意见
B@ \0b| \B/( H)Cd* 58.material misstatement 重大的错报
98<^!mwF V)`Q0} 59.tolerable misstatement 可容忍错报
A"+t[0$. ;tD?a7 60.the acceptable level of detection risk 可接受的检查风险
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注会考试《审计》中的128个英文单词(二) 》
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