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^J&V rBS2>? 1.audit
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6 2.attestation 鉴证
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&S< 3.credibility 可信赖程度
RAdvIIQp: tgK x 4 4.audit of financial statements 财务报表
审计 b_ypsGE]5! L[1d&d!p 5.agreed-upon procedures 执行商定程序
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z6Fun g"w)@*?K 7.compilation 编制
o;*]1 yI lV[_ 8.reliability 可靠性
Sr-|,\/O _>;&-e 9.relevance 相关性
X+d&OcO=q BjwMb&a; 10.professional skepticism 职业谨慎
5nY9Ls(e N JXa_&_ 11.objectivity 客观性
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aa 12. professional competence 专业胜任能力
>QA/Mi~R xp~YIeSg 13.Senior/CPA-in-charge 项目经理
VVgsLQd ~NA1SZ{Y+ 14.audit engagement letter 业务约定书
KQ- ,W8Q5 +_P8'e%Iy 15.recurring audit 连续审计
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>u#K! 16.the client 委托人
9=H}yiJz K*0aXr? 17.change
CPA 更换
注册会计师 u0wn=Dg B<(Pd 18.the existing CPA 现任注册
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会计师 keq r%:E8 #aj|vox} 20.the preceding CPA前任
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LW4 Lf[G>0t&n 21.issue the audit report 出具审计报告
|X,$?ZDap -3u@hp_ 22.expert 专家
%3ou^mcj 0`V3s]%iu 23.the board of directors 董事会
D!c1;IHZ u,:CJ[3 24.knowledge of the entity‘ s business 了解被审计单位情况
<'yf|N!9G hEVjeC 25.assess material misstatement risks评估重大错报风险
B{[f}h.n ~?2rGE 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
xi;/^)r bl$+8!~ 27.a general knowledge of —— 初步了解―――的情况
nXv 7OEpTx |= tJ| 28.a more knowledge of—— 进一步了解的情况
'2wXV;` X\o/i\ C} 29.the prior year‘s working papers 以前年度
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R5m`;hF <jpe u^7 30.minutes of meeting 会议纪要
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|go5DXz4 _)OA$ 31.business risks 经营风险
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iWsf ^fFtI?.6jI 32.appropriateness 适当性
mrK,Ql unC t4uX^ 33.accounting estimate 会计估计
YtV |e|aD {E;2&d 34.management representations 管理层声明
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R;0W+!fE 35.going concern assumption 持续经营假设
!w @1!Xpn1 0@II& 36.audit plan 审计计划
,Wz[tYL* I{`KKui<M 37.significant audit areas 重点审计领域
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38.error 错误
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8#X?k/mzU y%{*uH}SL 40.modified or additional procedures 修改或追加审计程序
~AEqfIx*^& WF+bN#YJ 41.misappropriation of assets 侵占资产
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"[%;B0J 9\AEyaJFZ 43.unusual pressures 异常压力
nQ:ml `E./p 44.the suspected noncompliance 涉嫌存在违法行为
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^b)G4 zF[3%qZE:T 45.materialiy 重要性
A6@+gP< P@gu~! 46.exceed the materiality level 超过重要性水平
pb=jvK g`%ED0aR 47.approach the materiality level 接近重要性水平
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8#:@at <7vI h0 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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2 aHBByH 50.misstatements or omissions 错报或漏报
c,6<7 hN>('S-cq 51.aggregate 总计
GCf._8;% #Pb7EL#c 52.subsequent events 期后事项
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a-z23$3 53.adjust the financial statements 调整财务报表
|% M{kA- k7z(Gbzu 54.perform additional audit procedures 实施追加的审计程序
:0J-ek.; M9uH&CD6U 55.audit risk 审计风险
ROJ'-Vde9 "Cb.cO$i; 56.detection risk 检查风险
A^T~@AO k#8S`W8^ 57.inappropriate audit opinion 不适当的审计意见
Y(#d8o}}# (5f5P84x 58.material misstatement 重大的错报
'U|MM;( TS\A`{^T 59.tolerable misstatement 可容忍错报
_|^&eT-u NPB ,q& Th 60.the acceptable level of detection risk 可接受的检查风险
9G`FY:(K OH-~ 查看《
注会考试《审计》中的128个英文单词(二) 》
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