e[dRHl N9|.D.#MF 1.audit
审计 odn`%ok meD (ja 2.attestation 鉴证
{4q:4i BT#g?=n#` 3.credibility 可信赖程度
|;-r}; v fDb9QP 4.audit of financial statements 财务报表
审计 .*7UT~o=CS j7+t@DqQ 5.agreed-upon procedures 执行商定程序
bD-Em#> W+S; Do 6.high levels of assurance 高水平保证
-{%''(G cTTE]ix] 7.compilation 编制
p>O< "X@ E-iBA (H 8.reliability 可靠性
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_=4 qE:DJy< 9.relevance 相关性
jdf@lb=5l lhj2u]yU0S 10.professional skepticism 职业谨慎
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C1 11.objectivity 客观性
_=x_"rzx .)zISa*Xy 12. professional competence 专业胜任能力
iCKwd 9?) f~9Y1|6 13.Senior/CPA-in-charge 项目经理
T+D]bfjr&& @v=q,A8_ 14.audit engagement letter 业务约定书
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^D({` !l^AKn| 15.recurring audit 连续审计
lM"7 Z gXJ^o;R>M 16.the client 委托人
WfNMyI jsQ$.)nO 17.change
CPA 更换
注册会计师 +}/!yQtH H12@12v 18.the existing CPA 现任注册
会计师
n82Q.M-H XCriZ|s 19.the successor CPA 后任注册
会计师 ~Xw?>& e6'O,\ 20.the preceding CPA前任
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fc) 4pT|r6!< 21.issue the audit report 出具审计报告
V5r7eC L{pg?#\yC 22.expert 专家
R!G7;m'N1 Fo~v.+^? 23.the board of directors 董事会
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w%n]~w=8 >6+K"J-@ 25.assess material misstatement risks评估重大错报风险
I!D*( > |hoZ: 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
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T%/w^27E {Z.@-Tl_ 29.the prior year‘s working papers 以前年度
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Am4(WXVQ Z+(V \ 30.minutes of meeting 会议纪要
"mK (?U!A B,,d~\ 31.business risks 经营风险
m)}MkC- "cM5= ; 32.appropriateness 适当性
gwT,D.'Ut 6QQ oHYtZ 33.accounting estimate 会计估计
nUHVPuQ/'T fM.|#eLi 34.management representations 管理层声明
KL]!E ~i caht4N{T 35.going concern assumption 持续经营假设
2zu~#qU[)M f34&:xz2U 36.audit plan 审计计划
!yrHVc 4V8wB}y7e 37.significant audit areas 重点审计领域
cyg>hX{U #"-^;Z 38.error 错误
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[bJnl>A ts>}>}@vc 40.modified or additional procedures 修改或追加审计程序
c\MDOD%9 V}+;bbUc- 41.misappropriation of assets 侵占资产
]i2\2MTW8 H%aLkV!J 42.transactions without substance 虚假交易
,$$$_+m\ *DzPkaYD> 43.unusual pressures 异常压力
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JMc+!9@ 44.the suspected noncompliance 涉嫌存在违法行为
zAJUL v"~I( kf$ 45.materialiy 重要性
!Jl0Eu %Oqe7Cx>+ 46.exceed the materiality level 超过重要性水平
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dc>9\ Qe.kNdT+_ 47.approach the materiality level 接近重要性水平
P@`"MNS 5T#D5Z<m 48.an acceptably low level 可接受水平
mXj Ljgc} >irT|VTf 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
rF3]AW( ][#*h`I 50.misstatements or omissions 错报或漏报
tdF[2@?+ *Bsmn!_cB{ 51.aggregate 总计
I]1Hi?A2 T?{9Z 52.subsequent events 期后事项
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t:V+qdv 9Ib(x0_ 53.adjust the financial statements 调整财务报表
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c 15DK\_; 54.perform additional audit procedures 实施追加的审计程序
6*33k'=;F #2ASzCe 55.audit risk 审计风险
tN> B$sv + Z2<spqG 56.detection risk 检查风险
z}&C(m:al G>>u#>0 57.inappropriate audit opinion 不适当的审计意见
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D-:<]D: _rd j,F8 59.tolerable misstatement 可容忍错报
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LqXE% 60.the acceptable level of detection risk 可接受的检查风险
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kv r;8z"* 查看《
注会考试《审计》中的128个英文单词(二) 》
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